1067B Schedule: Group Nonresident Return Payment Transfer Request (2025)
California · FTB · Used for tax years 2025
California Schedule 1067B requests a transfer of payments between a group nonresident return account and individual accounts. It lists the individuals, payment amounts, and direction of the transfer.
Who files this form
Use Schedule 1067B to request a transfer of payments from a group nonresident return account to an individual account, or from an individual account to the group.
The person signing must be authorized by the business entity or corporation and the individuals to request the transfers shown.
What you'll need
Have the following information ready:
- Business entity or corporation name and address, FEIN, and California Secretary of State file number, if issued.
- Taxable year.
- Each individual's name, SSN or ITIN, complete address, and status as in or out of the group.
- Payment amounts for prior-year transfers, quarters 1 through 4, extension payments, and total payments.
- Authorized signer's printed name, title, date, telephone number, and contact person.
If a taxpayer's status has changed after transfer, such as being included in or excluded from the group, submit a revised 1067A with the request. Use separate sheets if needed.
How to file
- Enter the business entity or corporation information and taxable year.
- Check only one box: A to move payments from the group to an individual account, or B to move payments from an individual account to the group.
- Enter the requested payment details and totals. For box A, complete “Original payment reduced to.” For box B, complete “Total amount transferred to group.”
- Have an authorized person sign and complete the signature and contact fields.
- Fax or mail the request separately from the return. Do not attach it to the return.
Fax: 916.845.9392
Mail:
GROUP FILING PROGRAM MS L170
ATTN: INFORMATION VALIDATION SECTION (732)
FRANCHISE TAX BOARD
PO BOX 1468
SACRAMENTO CA 95812-1468
Allow 6 to 8 weeks for processing a request to move estimated tax payments.
Common mistakes
- Checking both transfer boxes. Check only one box.
- Attaching the request to the return. The request must be faxed or mailed separately.
- Leaving out a revised 1067A when group status changes after transfer. Submit it with the request if a taxpayer is included in or excluded from the group after transfer.
- Expecting an immediate transfer. Processing a request to move estimated tax payments takes 6 to 8 weeks.
Questions people ask
Can I transfer payments in either direction?
Yes. Box A moves payments from the group to an individual account. Box B moves payments from an individual account to the group. Check only one box.
How long does processing take?
The form says it takes 6 to 8 weeks to process a request to move estimated tax payments.
Can I send Schedule 1067B with the return?
No. Fax or mail the request separately from the return.
What if an individual's group status has changed after transfer?
Submit a revised 1067A with the request if the individual's status has changed, such as being included in or excluded from the group.
Can I use extra sheets?
Yes. The form allows separate sheets if needed.