1067A Schedule: Nonresident Group Return Schedule (2024)
California · FTB · Used for tax years 2024
California Schedule 1067A is attached to a California group Form 540NR. It reports California-source income or compensation, tax, and withholding for electing nonresident shareholders, partners, members, directors, and nonresident aliens without an SSN or ITIN included in the gro
Who files this form
Schedule 1067A is attached to a California group Form 540NR. It lists people who elect to be included in the group nonresident return:
- Part I: Nonresident shareholders, partners, or members.
- Part II: Nonresident directors.
- Part III: Nonresident aliens with no SSN or ITIN.
What you'll need
Have the following information and forms available, as applicable:
- California group Form 540NR, to which you attach Schedule 1067A.
- The business entity’s name, FEIN, DBA, and California corporation number or Secretary of State file number.
- Participants’ names and, for Parts I and II, SSNs or ITINs.
- For Part I, each individual’s share of California source income from the business entity’s taxable year ending in 2024, deferred compensation deduction, and allowable tax credit.
- For Part II, directors’ California source compensation reported on Forms 1099 and W-2, plus California wage withholding reported on Form W-2 or California Schedule W-2.
- For Part III, each nonresident alien’s California source compensation from the business entity.
- Form 592-B information for nonresident and backup withholding.
- Additional sheets if needed to list participants.
How to file
Attach Schedule 1067A to your California group Form 540NR.
- If Part I and/or Part II is completed, but not Part III: Attach all parts of Schedule 1067A and any applicable supplemental schedules to Form 540NR. Mail the group return to the applicable address in Form 540NR’s Refund or Amount You Owe section.
- If only Part III is completed: Attach all parts of Schedule 1067A and any applicable supplemental schedules to Form 540NR. Mail the group return to:
`text
GROUP FILING PROGRAM MS L170
ATTN: 732 IVS AUDIT (NONRESIDENT ALIEN)
FRANCHISE TAX BOARD
PO BOX 1565
SACRAMENTO CA 95812-1565
`
Common mistakes
- Using an FEIN for a Part I participant: Column (a) requires an SSN or ITIN. FEINs are not allowed there.
- Leaving out spouse or RDP information: In Part I, include the spouse’s or registered domestic partner’s information in both columns (a) and (b). In Part III, include it in column (a).
- Claiming credits in Parts II or III: No credits are allowed in either part.
- Using the wrong income period in Part I: Column (c) calls for the individual’s share of California source income from the business entity’s taxable year ending in 2024.
- Attaching only the completed parts: For the mailing situations described on the form, attach all parts of Schedule 1067A and any applicable supplemental schedules.
Questions people ask
What if there is not enough room to list everyone?
Use additional sheets as necessary. Each part of the schedule allows this.
Which part is for nonresident aliens without an SSN or ITIN?
Part III lists electing nonresident aliens with no SSN or ITIN who are included in the group return.
What tax rate is printed on the schedule?
Parts I and II multiply column (e) by 12.3%. Part III multiplies column (b) by 12.3%.
When does the schedule call for Mental Health Services Tax?
If the individual’s or director’s total California taxable income from all sources is more than $1 million, the schedule directs you to multiply column (e) by 1% in Parts I and II, or column (b) by 1% in Part III.
Where can I find more information about Part I deductions and credits?
The form refers to FTB Publication 1067, Section H, for more information about the deferred compensation deduction and allowable tax credit.