California Form 3832 - Limited Liability Company Nonresident Members' Consent - 2012
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1Limited Liability Company Nonresident
TAXABLE YEAR
CALIFORNIA FORM
2012
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
8
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
8
General Information
C Nonresidents Who Must
by signing the Single Member LLC Information and
Consent on Form 568.
File a California Return
Registered Domestic Partners (RDP) – For
If a member fails to sign form FTB 3832, the LLC is
purposes of California income tax, references to a
Nonresident members (individuals, estates, trusts,
required to pay tax on the member’s distributive share
spouse, husband, or wife also refer to a California
corporations, etc.) are required to file the appropriate
of income at that member’s highest marginal rate. Any
RDP, unless otherwise specified. When we use
California tax returns, in addition to signing form
amount paid by the LLC will be considered a payment
the initials RDP they refer to both a California
FTB 3832. An individual nonresident must file Long
made by the member (California Revenue and Taxation
registered domestic “partner” and a California
Form 540NR, California Nonresident or Part-Year
Code Section 18633.5). For more information, get
registered domestic “partnership,” as applicable. For
Resident Tax Return, if the individual had income
Form 568, Limited Liability Company Tax Booklet.
more information on RDPs, get FTB Pub. 737, Tax
from California sources and:
Information for Registered Domestic Partners.
If the nonresident member has a spouse/RDP, the
• Was single, unmarried, or not in a registered
spouse/RDP must also sign form FTB 3832.
domestic partnership at the end of 2012 and the
A Purpose
individual’s gross income from all sources was
e-file – If you e-file, attach the signed copy of form
When a multiple member LLC has one or more
more than $15,440; or adjusted gross income from
FTB 3832 to the form FTB 8453-LLC, California e-file
members who are nonresidents of California,
all sources was more than $12,352.
Return Authorization for Limited Liability Companies.
use form FTB 3832, Limited Liability Company
• Was married or in a RDP at the end of 2012, and
Retain the signed copy in the LLC Officers’ records
Nonresident Members’ Consent, to:
the individual and spouse/RDP had a combined
along with a copy of the return and other associated
• List the names and social security numbers
gross income from all sources of more than
forms, schedules, and documents, as required by
(SSNs), individual taxpayer identification numbers
$30,881; or adjusted gross income from all
the Franchise Tax Board e-file Program. For more
(ITINs), or federal employer identification num-
sources of more than $24,705.
information, get FTB Pub. 1345, 2012 Handbook
bers (FEINs) of all such members.
for Authorized e-file Providers, Section 7, Record
For more information, get California 540NR,
• Obtain the signature of each nonresident member
Keeping and Data Retention.
Nonresident or Part-Year Resident Booklet.
evidencing consent to the jurisdiction of the State
B When to File
of California to tax that member’s distributive
D Group Nonresident
share of income attributable to California sources.
File form FTB 3832 for either of the following:
Member Return
Multiple member LLCs must complete form
• The first taxable period for which the LLC became
Certain nonresident members of an LLC doing
FTB 3832. Single member LLCs do not complete
subject to tax with nonresident members.
business in California may elect to file a group
form FTB 3832. The owner of the single member LLC
• Any taxable period during which the LLC had a
nonresident return using Long Form 540NR. For
consents to be taxed under California jurisdiction
nonresident member who has not signed form
more information, get FTB Pub. 1067, Guidelines
FTB 3832.
for Filing a Group Form 540NR.
FTB 3832
2012
7591123
C1
For Privacy Notice, get form FTB 1131.
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