I don't think so it is as it stands alone. The California franchise fee and franchise tax are based on the gross receipts. This is 1040 with 70 rental properties spread across 5 LLC's. I want to be sure I get it right but if I don't have to do the data entry for all 5, that is preferable as ... 70 properties time 5 returns!! Ugh. I tried searching the Franchise Tax Board instructions to no avail.