A California nonresident individual who is included in a composite filing may not subsequently file a California nonresident return for that same taxable year.
Exception: If an individual is included in a composite filing and later discovers that he or she did not qualify to be included in the composite filing, then that individual may file a nonresident California return to report all sources of California income.
Additional information regarding group nonresident returns ("composite" returns) can be found on California's Franchise Tax Board website, as follows:
- Visit www.ftb.ca.gov
- Search "Nonresident"
- Select Publication 1067 Guidelines for Filing a
Group Form 540NR
