Form detail
California Franchise Tax Board Form FTB 568
Limited Liability Company Return of Income
Country
United States
Revision year
2025
Methods
paper, efile
Updated
2026-05-02
Limited Liability Company Return of Income
California return used by many LLCs to report income, fee calculations, and other state filing information.
Who must file: LLCs with California filing obligations that are required to file the California LLC return.
Practical overview
Form 568 is where California's LLC return mechanics come together. It is also where many users finally discover that the annual tax and the LLC fee are separate concepts that have to be reconciled on the filing.
Practical steps
- Confirm the LLC's federal and California classification.
- Gather California-source total income information and any fee calculations.
- Prepare Form 568 using the correct due date for the entity's classification.
- Reconcile annual tax and estimated fee payments on the return.
Due-date notes
Return due date varies by entity classification under California rules.
Timing: classification-dependent
Extension reference: California automatic filing extension may apply for the return, but tax and fee payment timing still matters
Penalty snapshot
Late-filing, late-payment, and interest charges can apply under California law.
Related guides
Primary sources
- California LLC filing requirementsVerified 2026-05-02
- California business due datesVerified 2026-05-02
- 2025 Form 568Verified 2026-05-02
Important disclaimer
This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.