568 Schedule EO: Pass–Through Entity Ownership (2025)
California · FTB · Used for tax years 2025
California Schedule EO (568) reports entities in which the taxpayer has partial ownership and disregarded entities in which the taxpayer has full ownership. It lists entity names, identification numbers, California source income, and profit and loss percentages for partially owne
Who files this form
The 2025 Schedule EO (568) reports the taxpayer’s ownership in other entities:
- Part I, Partial Ownership: Entities in which the taxpayer owns less than 100%.
- Part II, Full Ownership: Disregarded entities in which the taxpayer owns 100%.
The form text does not state a separate filing requirement.
What you'll need
The form asks for the following information, but does not list specific supporting documents:
- The taxpayer’s name as shown on the tax return, California Secretary of State (SOS) file number, and FEIN.
- Each listed entity’s name, California SOS file number, FEIN, and California source income.
- For Part I, separate profit and loss percentages.
The form refers to instructions for California source income and profit and loss percentages. Those instructions were not provided.
Questions people ask
Which entities go in Part I?
List entities in which the taxpayer holds ownership of less than 100%.
Which entities go in Part II?
List disregarded entities in which the taxpayer holds full ownership of 100%.
Does Part I ask for separate profit and loss percentages?
Yes. Part I has separate columns for profit and loss percentages and refers to instructions for those entries.
Is California source income requested for both parts?
Yes. Both Part I and Part II include a California source income column and refer to instructions.