Get CA FTB Schedule 1067B 2021-2024

This form is used to schedule payments for that taxable year relating to group nonresidents in California. It is important to know that after submission it may take 6 to 9 weeks to move these payments.

California uses Form 540NR to prepare a composite return for non-resident shareholders. This form can be produced in two ways. Go to the Shareholders > Shareholder Information worksheet.

California Franchise Tax Board requires the federal return to be attached to the California return as follows: Form 540: Federal return is required if federal return includes supporting forms or schedules other than Schedule A or Schedule B. Form 540NR: Federal return is required for all Form 540NR returns.

A Michigan Composite Individual Income Tax Return (Form 807) is a collective individual income tax filing for two or more participating nonresident members filed by the flow-through entity (FTE). This form is used to report and pay individual income tax under Part 1 of Public Act 281 of 1967, as amended.

California Nonresident Withholding Non-wage payments to nonresidents of California are subject to 7% state income tax withholding if the total payments during a calendar year exceed $1,500. California nonresidents include: Individuals who are not residents of California.

The withholding rates are 8.84% for foreign corporate partners/ members, 9.3% for foreign nonresident individual partners/members, and 7% for all domestic nonresident partners/members.

States that do allow composite returns include: Alabama, Connecticut, Delaware, Idaho, Wisconsin, South Carolina, Massachusetts, Michigan, North Dakota, New Hampshire, Tennessee, Texas, Nebraska, Oklahoma, Utah, Arizona, New York and Vermont, as well as the District of Columbia.

We last updated California Publication 1067 in February 2023 from the California Franchise Tax Board. This form is for income earned in tax year 2022, with tax returns due in April 2023. We will update this page with a new version of the form for 2024 as soon as it is made available by the California government.