California Form 3832 PDF Details

Understanding the nuances of California Form 3832 is crucial for limited liability companies (LLCs) that operate with one or more nonresident members. This form serves as a consent document, allowing the State of California to tax the nonresident members’ distributive share of the LLC income that's attributed to California sources. It's specifically designed for use by LLCs and must be attached to Form 568, along with being distributed to each nonresident member. If necessary, additional sheets or separate forms for each nonresident member or groups of members may be used to ensure full compliance. This step is essential not just for the LLC but also for each nonresident member to acknowledge their tax obligations within the state. Moreover, the completion of this form does not exempt the members from their responsibility to file a California income tax return if they meet certain income thresholds. For nonresident members, especially, signing this form has significant implications. It binds them to the tax jurisdiction of California for their share of income tied to the state, thereby mandating that they meet all associated tax filings and obligations as outlined by California law. Additionally, the form holds importance in detailing the consent process for both current and departing nonresident members, underscoring the ongoing consent required for taxation and the procedures in case of membership changes within the taxable year.

QuestionAnswer
Form NameCalifornia Form 3832
Form Length1 pages
Fillable?No
Fillable fields0
Avg. time to fill out15 sec
Other namesFTB, amazon, form 3832 instructions 2020, LLCs

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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.

 

 

I consent to the jurisdiction of the State of California to tax

 

Number

Nonresident member’s name

my distributive share of the LLC income attributable to

Nonresident member’s

California sources.

 

 

SSN, ITIN, or FEIN

 

 

 

 

 

 

Signature

Date

 

 

 

 

 

 

1

 

 

 

 

2

 

 

 

 

 

 

 

 

 

3

 

 

 

 

 

 

 

 

 

4

 

 

 

 

5

 

 

 

 

 

 

 

 

 

6

 

 

 

 

 

 

 

 

 

7

 

 

 

 

8

 

 

 

 

 

 

 

 

 

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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2. Given that the previous part is complete, you're ready insert the needed details in General Information Registered, SSNs individual taxpayer, by signing the Single Member LLC, C Nonresidents Who Must File a, Nonresident members individuals, domestic partnership at the end of, and Was married or in a RDP at the so that you can move on further.

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