LLC treated as a corporation Business type

Overview

If you want your LLC to be taxed as a corporation, you must file an election with the IRS. Use Entity Classification Election (Federal Form 8832).

LLCs taxed as corporations

• If you elect to be taxed as a C corporation with the IRS, visit our C corporations page
• If you elect to be taxed as an S corporation with the IRS, visit our S corporations page

Visit Guide for Corporations Starting Business in California (FTB Publication 1060) for more information.

Filing requirements

If you are:

• Doing business in California
• Filed articles of organization or an application to register with the Secretary of State
• Have California source income

You must file and pay the appropriate tax using either:

• California Corporation Franchise or Income Tax Return (Form 100)
• California S Corporation Franchise or Income Tax Return (Form 100S)
• California Corporation Franchise or Income Tax Return - Waters-Edge Filers (Form 100W)