[세무상식] LLC FEE

캘리포니아주의 LLC FEE는 총매출액을 기준으로 산정된다. 즉, 매출액이
25만불미만인 경우에는 800달러,
50만불까지는 900불,
100만불까지는 2천5백불,
500만불까지는 6천불,
500만불 이상인 경우에는 11,790불이다.
---------------------------------------------------------------------------------------
Federal law lacks provisions that require an LLC to pay an annual tax or fee.
Under current state law, an LLC not classified as a corporation must pay the $800 annual LLC tax and the annual LLC fee if it is organized, doing business, or registered in California.
The annual LLC fee is based on the LLC’s total income from all sources reportable to the state. Total income is defined as gross income from whatever source derived1 plus the cost of goods sold that are paid or incurred in connection with a trade or business.
Current law lacks a definition for “from all sources reportable to the state,” but the department and taxpayers have defined this term to mean worldwide gross receipts without apportionment.
Total income excludes the flow-through of income from one LLC to another LLC if that income has already been subject to California’s annual LLC fee.
The following chart is used to compute the fee:

Equal to or Over/ Not Over / LLC Fee
0 / 249,999 / 800
250,000 / 499,999 / 900
500,000 / 999,999 / 2,500
1,000,000 / 4,999,999 /6,000
5,000,000 / And over / 11,790

California has adopted the Uniform Division of Income for Tax Purposes Act (UDITPA), with certain modifications, to determine how much of a taxpayer’s total income, which is earned from activities both inside and outside of California, is attributed to California and subject to California franchise tax.