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Foreign LLC

November 01, 2016 • Ellen Wulf • Log In to Post Comments

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Client has two LLC's located out of the state of California.  Each is locally managed, one in Washington, one in Ohio which is a Wyoming LLC.  All income is produced and managed within those states.  The only member of the LLC is a Living Trust.  Neither of the LLC's have been registered with the state of California.  The grantor of the living trust is a California resident.  Does California require the 568 and $800 per LLC in this instance?  The client's out of California attorneys are telling him California cannot require him to file since there is no relationship with California and I'm telling him he has to file.  I appreciate all the help I can get, I'd like to be wrong.  I'm new to this web site, so please excuse my ignorance if this has been covered previously.

If the managing member is a CA resident (and the grantor of living trusts is a CA resident) they must file for both and pay the $800. See Appeal of Mockingbird (Board of Equalization appeal) and FTB Legal ruling 2014-01

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