According to the FTB Publication 1067 Guidelines for Filing a Group Form 540NR, I would have to file an individual tax return because there are other income sources separate from the group nonresident return
Since I have to file the individual tax return that includes all source income including the partnership income, where do I claim credit for the composite tax paid so that I am not taxed twice (once on the group return, and again on the individual tax return)?
Exception: The individual may discover after the group return was filed that he or she did not qualify to be included in the group nonresident return. For example, the individual had income from other California sources that were not reported on any other group nonresident return. The individual must file a return on a
separate basis reporting all his or her California source income. Having other sources of California losses will not disqualify the individual from being included in a group nonresident return.
