LLC Change of domcile state from CA to TX, how to report the change and apportion income

Forum|Forum|20 days ago
September 11, 2026
4 replies
51 views

The LLC was formed in CA, and then a few years later, changed its domicile state to TX, but keeping its main operations in CA, with a warehouse. Most of the products are shipped from CA, except for some Amazon sales. Most of the sales will be reported as CA sales, which will be about 99% CA and 1% of sales to TX. How do I report the change of domicile state and report the apportioned income?

George4Tacks

Level 15

https://www.sos.state.tx.us/corp/foreignfaqs.shtml has information about registering. To answer your question we would need to know what type of return you are filing. Regardless of the answer, I believe all income is taxable to CA with credit for taxes paid to another state (I believe that would be ZERO for TX.)

Answers are easy. Questions are hard!

N

Noel-AccountantAuthor

Level 2

It will be the Form 1065 for Federal. Yes, I agree, I believe most income is taxable to CA. Since TX has no state tax, so I do not need to generate a multi-state tax return, correct? Currently we are filing Federal 1065 and a CA LLC return. Thanks!

sjrcpa

Level 15

Texas has a Franchise (Gross Receipts) Tax and an annual report type filing

The more I know the more I don’t know.

George4Tacks

Level 15

Texas requires a Franchise Tax, do I believe you do need to do multi state return.

Answers are easy. Questions are hard!

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