SMLLC info is reported on the appropriate schedule on the Form 1040 of the member (Sch C, Sch E, Sch F....)

And as Lisa clarified....no K-1 is issued as the income/expenses are reported on the F 1040

What adjustments do I need to make on 540 Sch C since SMLLC flows here from 1040 C

None...you do have to make an adjustment on the CA return for the $ 800 LLC tax as it isn't deductible for CA purposes.

You should be filing both the CA 540 and the CA 568 for the client.  Be sure you marked the SMLLC box at the top of the Federal Sch C so that the CA 568 gets the information transferred to it.

Thanks I never did SMLLC seemed to easy to be correct.

Need to file CA 540 and CA 568. Unable to find the box I need to check for SMLL on Schedule C. Please help.