3832: Limited Liability Company Nonresident Members' Consent (2024)
California · FTB · Used for tax years 2024
California Form 3832 records nonresident LLC members’ consent to California taxing their distributive share of LLC income attributable to California sources. It lists members’ names, identifying numbers, signatures, and dates, including members who sold or transferred their owner
Who files this form
The 2024 Form FTB 3832 is for limited liability companies (LLCs) with one or more nonresident members.
The form lists both:
- Nonresident members of record at the end of the LLC’s taxable year.
- Nonresident members who sold or transferred their ownership interests before the end of that year.
What you'll need
To complete the form, have:
- The LLC’s name, California Secretary of State (SOS) file number, and FEIN.
- The names and identifying numbers of the nonresident members in each of the two groups listed on the form.
- Each listed member’s consent signature and date.
- Form 568, to which Form FTB 3832 must be attached.
The form refers to instructions for member identifying numbers, but those instructions are not included in the supplied text.
How to file
Attach Form FTB 3832 to Form 568 and give a copy to each nonresident member.
Use additional sheets if necessary. You may also use separate Forms FTB 3832 for individual nonresident members or groups of nonresident members.
The supplied form does not give a mailing address or e-filing directions.
Common mistakes
- Do not treat this consent form as a California income tax return. The form warns that completing it does not satisfy the requirements for filing a California income tax return.
- Remember to attach it to Form 568 and give a copy to each nonresident member.
Questions people ask
What does a member agree to by signing?
The member consents to California’s jurisdiction to tax their distributive share of the LLC income attributable to California sources.
Do members who left during the year need to be listed?
The form has a separate section for nonresident members who sold or transferred their ownership interests before the end of the LLC’s taxable year.
What if there is not enough space for all members?
You may use additional sheets. Separate Forms FTB 3832 for individual nonresident members or groups of nonresident members may also be used.
Does signing this form replace filing a California income tax return?
No. The form states that completing it does not satisfy California income tax return filing requirements. It refers readers to General Information C, “Nonresidents Who Must File a California Return,” which is not included in the supplied text.