California Corporation Number

[RonFromOKLA]

The California (CA) 100S form has an input box for CA Corporation Number and CA SOS File Number.  I called the SOS and they told me as an LLC with an S-Corp election I will only have the CA SOS File Number, not both.  Turbo Tax requires something in the CA Corp Number field.  Per the instructions, one of the options is "LLC is Filing as a Corporation".  To me I elected to be taxed as a Corporation vs file as a Corporation but wanted to make sure that was the appropriate response since leaving the field blank causes an Error flag on the form.

[BrittanyS · Accepted solution]

Yes, filing as a corporation is the appropriate option for the input box.  A Limited Liability Company is an entity created by state statute.  For filing purposes, depending on the elections made by the LLC when established, filing will be determined either as a corporation, partnership, or as part of the 1040 Schedule C.  Although you are still considered an LLC, you are electing to file as a Corporation for tax purposes.

If you are an LLC with more than one member, the IRS will assume you are filing as a partnership for tax purposes.  To file and be taxed as a corporation, you will want to notify the IRS by filing Form 8832: Entity Classification election.    

For more information on business filings, see the links below:

Limited Liability Company Taxes

LLC Filing as a Corporation or Partnership

[aadd]

Both the experts did not answer, how do we get rid of this error?

The California (CA) 100S form has an input box for CA Corporation Number and CA SOS File Number.  I called the SOS and they told me as an LLC with an S-Corp election I will only have the CA SOS File Number, not both.  Turbo Tax requires something in the CA Corp Number field.  Leaving the field blank causes an Error flag on the form. 

How do I get rid of this error?

[aadd]

Finally I found: Type the Value "LLC is Filing as a Corporation" rather than Corporation number works.