Income taxes: administration: nonresident aliens: identifying numbers: group filing.

The Personal Income Tax Law imposes a tax on the entire taxable income of an individual taxpayer subject to that law, and provides for a specified treatment of the income of nonresidents. Existing law requires every taxpayer subject to tax under the law to file a return with the Franchise Tax Board, and authorizes the Franchise Tax Board to provide for the filing of a group return for electing nonresident partners or nonresident directors of a corporation, as specified. Existing law requires identifying numbers to be included on state tax returns, statements, and other documents, and in conformity with federal law, defines identifying numbers to mean a federal social security number (SSN) or individual tax identification number (ITIN) , unless otherwise provided. This bill, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, would prohibit the Franchise Tax Board from requiring a nonresident alien, as defined, to provide a SSN or ITIN when filing a state tax return, statement, or other document if the nonresident alien is not eligible for or has not been issued a SSN or ITIN. The bill would require the Franchise Tax Board, for taxable years beginning on or after January 1, 2021, and before January 1, 2026, to provide for the filing of a group return for electing nonresident aliens, as specified, and would exclude from gross income any payments made by an agent on behalf of a nonresident income in a group filing.