FORM 568--SECRETARY OF STATE (SOS) FILE NUMBER.

PositionBrief Article

According to the FTB, many Limited Liability Company

Return of Income forms (Form 568) filed for tax year 1999 showed incorrect SOS numbers. These are 12-digit numbers that begin with the year the LLC organized or registered with the California secretary of state.

For example, if the LLC organized or registered with the secretary of state in 1996, the SOS number would be...

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