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A newly-formed calendar year taxpayer, organizes as an LLC in Delaware on June 1, 2014. LLC1 registers with the SOS on August 13, 2014, and begins doing business in California on ugust 14, 2014. Because LLC1 s A initial taxable year begins on June 1, 2014, the annual LLC tax is due by September 15, 2014 (the 15th day of the 4th month of the short-period taxable year). LLC1 s short-period (June 1, 2014-December 31, 2014) tax return is due by April 15, 2015. The annual tax p.

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