3832: Limited Liability Company Nonresident Members' Consent (2025)
California · FTB · Used for tax years 2025
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 2025 Form FTB 3832 is for LLCs with one or more nonresident members.
The form has separate lists for:
- 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 the LLC’s taxable year.
What you'll need
Have the following information ready:
- The LLC’s name, California Secretary of State (SOS) file number, and FEIN.
- Each listed nonresident member’s name and identifying number.
- Each listed nonresident member’s signature and date.
The form refers to the instructions for details about members’ identifying numbers, but those instructions are not provided here.
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 use separate Forms FTB 3832 for individual nonresident members or groups of nonresident members.
Common mistakes
Do not treat this consent form as a California income tax return. The form specifically warns 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.”
Questions people ask
What does a nonresident member consent 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 sold or transferred their ownership interests still appear on the form?
Yes. The form has a separate list for nonresident members who sold or transferred their ownership interests before the end of the LLC’s taxable year.
Can the LLC use a separate form for each nonresident member?
Yes. Separate Forms FTB 3832 may be used for individual nonresident members or groups of nonresident members. Additional sheets may also be used if necessary.
Does each nonresident member get a copy?
Yes. The form directs the LLC to give a copy to each nonresident member.