California Business Portal

My limited liability company (LLC) has a nonresident member, does the LLC have any special filing requirements?

An LLC with nonresident members must file FTB 3832, Limited Liability Company Nonresident Members' Consent, with Form 568. FTB 3832 must have each nonresident member's signed consent to California's jurisdiction to tax the member's distributive share of the LLC's income attributable to California sources. Single-member LLCs do not file FTB 3832. The nonresident member of a single member LLC consents to California tax jurisdiction when it signs the Single Member LLC Information and Consent on SIDE 1 of Form 568.

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