California Business Portal

My limited liability company (LLC) has a nonresident member. What happens if the nonresident member does not sign FTB 3832, Limited Liability Company Nonresident Members' Consent?

If an LLC fails to obtain the consent signature of a nonresident member, the LLC must pay tax on that member's distributive share of California source income reduced by nonresident withholding paid on behalf of such member. It must pay tax at the member's highest marginal tax rate. The tax is due by the Form 568's original tax return due date.

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