California Extends Prohibition on Nonresident Requirements for FTB Group Returns

The California Governor signed a law extending indefinitely prohibitions on the Franchise Tax Board (FTB) for certain nonresident requirements for filing group returns. The law includes extending the prohibition on: 1) requiring a nonresident alien to provide an SSN or ITIN; 2) the requirement that the FTB provide for the filing of a group return for electing nonresident aliens; and 3) the exclusion from gross income for any payments made by an agent on behalf of a nonresident in a group filing. [A.B. 1518, enacted 07/28/25]