LLC treated as a corporation Business type
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
We will assign you a corporation number once we receive a payment or return.
Visit Guide for Corporations Starting Business in California (FTB Publication 1060) for more information.
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: