Taxpayer’s LLC is registered in Alaska. In 2018 he registered in California as a foreign LLC. Taxpayer had no income from California in 2018, but had a sale of property in Hawaii. It is a single member LLC so I know that the income from Hawaii needs to be reported on his California individual return. My question is whether he has to pay $2,500 (based on the gross receipts from the Hawaii sale) on his LLC Form 568 in addition to the $800 estimated tax.