Can a individual file a return if they participated in composite return

[markmartian]

Can an individual (myself) still file a return even if they've participated in a composite return for the state? I'm part of a real estate investment partnership that has filed a composite tax return in California, at the highest marginal tax rate (13.3%).

If I file individually, it will allow me (a nonresident) to recapture some of the rate differential between the top rate (13.3%) used by the composite return, and my rate that will be lower.

Can I just file an individual return, showing the composite tax payment (made on my behalf) as my tax payment, and request a refund? Does California allow that? How should I go about it?

Additional note: this income is my only California income.

[LanaP]

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:

1. Visit www.ftb.ca.gov
2. Search "Nonresident"
3. Select Publication 1067 Guidelines for Filing a Group Form 540NR

[markmartian]

Thank you.  I read the publication 1067 that you referenced.  This is a helpful and accurate answer.