A person sets up an LLC. The default is SMLLC if there is just one person. They then have 60 days (give or take) to elect to be something like a C-Corp. I would assume this is the case and that the entity was a C-Corp the full year.

Regardless, there are two forms to file 568 and 100. Regardless of the entity election, a LLC has the privilege of filing as an LLC forever and they get to pay the fee for that every year. If they are fortunate enough to really make money the can also celebrate by paying a tax with the FTB 100.