1067A Schedule: Nonresident Group Return Schedule (2025)
California · FTB · Used for tax years 2025
California Schedule 1067A attaches to a California group Form 540NR and lists electing nonresidents included in the group return. It reports their California source income or compensation, tax, withholding, and any applicable deferred compensation deductions and credits.
Who files this form
Schedule 1067A is attached to a California group Form 540NR. It lists electing nonresidents included in the group return:
- Part I: Nonresident shareholders, partners, and members.
- Part II: Nonresident directors.
- Part III: Nonresident aliens with no Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN).
The schedule does not state who is required to elect group filing.
What you'll need
Have the information and forms needed for the parts you complete:
- Business details: Entity name, FEIN, DBA, and California corporation number or Secretary of State file number.
- Participant details: Names and, for Parts I and II, SSNs or ITINs. Include spouse or registered domestic partner (RDP) information where the schedule directs.
- Part I amounts: Each individual's share of California-source income from the business entity's taxable year ending in 2025, deferred compensation deduction, and allowable tax credit.
- Part II amounts: 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.
- Part III amounts: Each nonresident alien's California-source compensation from the business entity.
- Withholding: Form 592-B amounts for nonresident and backup withholding.
The schedule refers to FTB Publication 1067, Section H, for more information about Part I deferred compensation deductions and allowable credits.
How to file
Complete the applicable parts, using additional sheets if necessary. Attach all parts of Schedule 1067A and any applicable supplemental schedules to California group Form 540NR.
If you complete Part I and/or Part II, but not Part III: Mail the group nonresident return to the applicable address in the Refund or Amount You Owe section of Form 540NR.
If you complete Part III: Mail the group nonresident return to:
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 individual: Column (a) requires an SSN or ITIN. FEINs are not allowed there.
- Leaving out spouse/RDP information: In Part I, include it in both columns (a) and (b). In Part III, include it in column (a).
- Using the wrong income period in Part I: Column (c) is the individual's share of California-source income from the business entity's taxable year ending in 2025.
- Claiming credits in Parts II or III: No credits are allowed in these parts.
- Omitting schedule pages or using the wrong mailing address: Attach all parts and any applicable supplemental schedules. Completing Part III requires use of the special mailing address printed on Side 3.
Questions people ask
What if there is not enough space for everyone?
Use additional sheets as necessary for Parts I, II, or III.
Where do I list a nonresident alien who has no SSN or ITIN?
Part III is for electing nonresident aliens with no SSN or ITIN included in the group nonresident return.
How is the Behavioral Health Services Tax calculated?
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 Part I or Part II column (e), or Part III column (b), by 1%.
Can directors claim credits on this schedule?
No. Part II states that no credits are allowed. Part III also does not allow credits.
Where do I report nonresident and backup withholding from Form 592-B?
Use column (j) in Parts I and II, or column (f) in Part III.