The California Form 3832 is a crucial document for limited liability companies (LLCs) that have nonresident members. This form serves as a consent agreement, allowing California to tax the distributive share of income attributable to California sources for those nonresident members. If you're part of an LLC with nonresident members, it's essential to fill out this form accurately to ensure compliance with California tax regulations.
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The California 3832 form, officially known as the Limited Liability Company Nonresident Members’ Consent, plays a crucial role for limited liability companies (LLCs) that have nonresident members. This form is essential for ensuring compliance with California tax laws, particularly for LLCs that operate with members who do not reside in the state. When a nonresident member has a distributive share of the LLC's income that is attributable to California sources, they must consent to California's jurisdiction for taxation purposes. The form requires the listing of each nonresident member's name and identification number, such as their Social Security Number (SSN) or federal Employer Identification Number (FEIN). Additionally, it must be attached to Form 568, which is the California LLC Return of Income, and a copy must be provided to each nonresident member. Importantly, the completion of the California 3832 form does not replace the need for filing a California income tax return. The form also includes provisions for members who may have sold or transferred their ownership interests before the end of the LLC's taxable year. Understanding the requirements and implications of the California 3832 form is vital for LLCs with nonresident members to avoid potential tax liabilities and ensure proper reporting to the California Franchise Tax Board.
TAXABLE YEAR
Limited Liability Company Nonresident
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.
Number
1
2
3
4
5
6
7
8
Nonresident member’s name
I consent to the jurisdiction of the State of California to tax
my distributive share of the LLC income attributable to
California sources.
Signature
Date
Nonresident member’s
SSN, ITIN, or FEIN
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.
General Information
by signing the Single Member LLC Information and
C
Nonresidents Who Must
Registered Domestic Partners (RDP) – For
Consent on Form 568.
File a California Return
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
A Purpose
spouse/RDP must also sign form FTB 3832.
domestic partnership at the end of 2012 and the
e-file – If you e-file, attach the signed copy of form
individual’s gross income from all sources was
When a multiple member LLC has one or more
FTB 3832 to the form FTB 8453-LLC, California e-file
more than $15,440; or adjusted gross income from
members who are nonresidents of California,
Return Authorization for Limited Liability Companies.
all sources was more than $12,352.
use form FTB 3832, Limited Liability Company
Retain the signed copy in the LLC Officers’ records
• Was married or in a RDP at the end of 2012, and
Nonresident Members’ Consent, to:
along with a copy of the return and other associated
the individual and spouse/RDP had a combined
• List the names and social security numbers
forms, schedules, and documents, as required by
gross income from all sources of more than
(SSNs), individual taxpayer identification numbers
the Franchise Tax Board e-file Program. For more
$30,881; or adjusted gross income from all
(ITINs), or federal employer identification num-
information, get FTB Pub. 1345, 2012 Handbook
sources of more than $24,705.
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
evidencing consent to the jurisdiction of the State
Keeping and Data Retention.
Nonresident or Part-Year Resident Booklet.
of California to tax that member’s distributive
B When to File
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
FTB 3832. Single member LLCs do not complete
subject to tax with nonresident members.
Certain nonresident members of an LLC doing
form FTB 3832. The owner of the single member LLC
• Any taxable period during which the LLC had a
business in California may elect to file a group
consents to be taxed under California jurisdiction
nonresident member who has not signed form
nonresident return using Long Form 540NR. For
FTB 3832.
more information, get FTB Pub. 1067, Guidelines
for Filing a Group Form 540NR.
For Privacy Notice, get form FTB 1131.
7591123
FTB 3832 C1 2012
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