Form hub • California FTB • Updated 2026
By Srikanta M.Reviewed against FTB / SOS sources: September 2026Methodology

FTB 568: LLC Return of Income (SMLLC vs MMLLC)

California’s LLC annual return. Multi-member due March 15, single-member April 15, auto-extends to October 15 for filing only.

Quick answers

What is FTB 568 and when is it due?
California’s LLC annual return. Multi-member due March 15, single-member April 15, auto-extends to October 15 for filing only. Due: Mar 15 (MMLLC) / Apr 15 (SMLLC).

Key facts

  • Schedule IW: Computes total California income and sets the fee tier.
  • K-1s + 3832: Multi-member LLCs attach CA Schedule K-1 per member; nonresidents sign FTB 3832 or the LLC pays at the top rate.
  • File late: $18/member/month up to $216/member (§ 19172).

Deadline

Mar 15 (MMLLC) / Apr 15 (SMLLC) (California FTB). Extensions extend filing where offered — never payment.

Full walkthrough

FTB 568 is covered step by step, with worked examples, in Form 568 deadlines and schedules. For every deadline in the year, see the 2026 compliance calendar.

Other forms

Sources

  • California FTB form instructions; related guide on this site