Cited answers to common partnership tax questions.
The group nonresident return is limited to qualifying individual nonresidents and does not allow for the inclusion of business entities or other types of taxpayers.
The LLC owes both the $800 annual tax and the applicable LLC fee, if its total California annual income is $250,000 or greater. The two payments have different due dates.
The $800 annual tax for a California LLC is due and payable on or before the 15th day of the 4th month after the beginning of the taxable year ("Annual Limited Liability Company Tax").
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