California AB1518 allows nonresident aliens to file group tax returns without needing a federal SSN or ITIN.

California AB1518 amends the Revenue and Taxation Code to allow the Franchise Tax Board to provide for the filing of a group return by a taxpayer or authorized entity for one or more nonresident aliens who receive taxable income from services performed in California. This applies to taxable years beginning on or after January 1, 2021. The bill also excludes from gross income any payments made by an agent on behalf of a nonresident in a group filing.

California AB1518 allows nonresident aliens to file group tax returns without needing a federal SSN or ITIN.

California AB1518 amends the Revenue and Taxation Code to allow the Franchise Tax Board to provide for the filing of a group return by a taxpayer or authorized entity for one or more nonresident aliens who receive taxable income from services performed in California. This applies to taxable years beginning on or after January 1, 2021. The bill also excludes from gross income any payments made by an agent on behalf of a nonresident in a group filing.