California Form 3832 - Limited Liability Company Nonresident Members' Consent - 2013

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Limited Liability Company Nonresident
TAXABLE YEAR
CALIFORNIA FORM
2013
3832
Members’ Consent
For use by limited liability companies (LLCs) with one or more nonresident members. Attach to Form 568 and give a copy to each nonresident member. Use
additional sheets if necessary. Separate forms FTB 3832 for each nonresident member (or groups of nonresident members) may be used.
Limited liability company name
California Secretary of State (SOS) file number
FEIN
-
Note: Completion of this form does not satisfy the requirements for filing a California income tax return. See General Information C, Nonresidents Who Must File a California Return.
List below the names and identification numbers of nonresident members of record at the end of the LLC’s taxable year.
I consent to the jurisdiction of the State of California to tax
my distributive share of the LLC income attributable to
Nonresident member’s
Number
Nonresident member’s name
California sources.
SSN, ITIN, or FEIN
Signature
Date
1
2
3
4
5
6
7
List below the names and identification numbers of nonresident members who sold or transferred their ownership interests before the end of the LLC’s taxable year.
I consent to the jurisdiction of the State of California to tax
my distributive share of the LLC income attributable to
Nonresident member’s
Number
Nonresident member’s name
California sources.
SSN, ITIN, or FEIN
Signature
Date
1
2
3
4
5
6
7
General Information
If a member fails to sign form FTB 3832, the LLC is
California tax returns, in addition to signing form
required to pay tax on the member’s distributive share
FTB 3832. An individual nonresident must file Long
Registered Domestic Partners (RDP) – For
of income at that member’s highest marginal rate. Any
Form 540NR, California Nonresident or Part-Year
purposes of California income tax, references to a
amount paid by the LLC will be considered a payment
Resident Tax Return, if the individual had income
spouse, husband, or wife also refer to a California
made by the member (California Revenue and Taxation
from California sources and:
RDP, unless otherwise specified. When we use the
Code Section 18633.5). For more information, get
• Was single, unmarried, or not in a registered
initials RDP they refer to both a California registered
Form 568, Limited Liability Company Tax Booklet.
domestic partnership at the end of 2013 and the
domestic “partner” and a California registered do-
individual’s gross income from all sources was
If the nonresident member has a spouse/RDP, the
mestic “partnership,” as applicable. For more infor-
more than $15,702; or adjusted gross income from
spouse/RDP must also sign form FTB 3832.
mation on RDPs, get FTB Pub. 737, Tax Information
all sources was more than $12,562.
for Registered Domestic Partners.
e-file – If you e-file, attach the signed copy of form
• Was married or in an RDP at the end of 2013, and
FTB 3832 to the form FTB 8453-LLC, California e-file
A Purpose
the individual and spouse/RDP had a combined
Return Authorization for Limited Liability Companies.
gross income from all sources of more than
When a multiple member LLC has one or more
Retain the signed copy in the LLC Officers’ records
$31,406; or adjusted gross income from all
members who are nonresidents of California,
along with a copy of the return and other associated
sources of more than $25,125.
use form FTB 3832, Limited Liability Company
forms, schedules, and documents, as required by
For more information, get California 540NR,
Nonresident Members’ Consent, to:
the Franchise Tax Board e-file Program. For more
Nonresident or Part-Year Resident Booklet.
• List the names and social security numbers
information, get FTB Pub. 1345, 2013 Handbook
(SSNs), individual taxpayer identification numbers
for Authorized e-file Providers, Section 7, Record
Nonresident individuals may have California source
(ITINs), or federal employer identification
Keeping and Data Retention.
income if their customer receives the benefit of
numbers (FEINs) of all such members.
their service or intangible in California. For more
B When to File
• Obtain the signature of each nonresident member
information, get Schedule R, Apportionment and
evidencing consent to the jurisdiction of the State
File form FTB 3832 for either of the following:
Allocation of Income, or go to ftb.ca.gov and search
of California to tax that member’s distributive
• The first taxable period for which the LLC became
for law changes.
share of income attributable to California sources.
subject to tax with nonresident members.
D Group Nonresident
• Any taxable period during which the LLC had a
Multiple member LLCs must complete form
nonresident member who has not signed form
Member Return
FTB 3832. Single member LLCs do not complete
FTB 3832.
form FTB 3832. The owner of the single member LLC
Certain nonresident members of an LLC doing
consents to be taxed under California jurisdiction
C Nonresidents Who Must
business in California may elect to file a group
by signing the Single Member LLC Information and
nonresident return using Long Form 540NR. For
File a California Return
Consent on Form 568.
more information, get FTB Pub. 1067, Guidelines
Nonresident members (individuals, estates, trusts,
for Filing a Group Form 540NR.
corporations, etc.) are required to file the appropriate
FTB 3832
2013
7591133
C1
For Privacy Notice, get FTB 1131 ENG/SP.

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