Plain English Breakdown
The effective date is missing from the provided metadata, though the bill has been enacted and chaptered as Chapter 73 of Statutes of 2025.
Extending Tax Rules for Nonresident Aliens Without ID Numbers
This law extends indefinitely the rules that let certain non-U.S. residents file taxes without a Social Security number and allows them to use group filing.
What This Bill Does
- Removes the end date for allowing nonresident aliens who are not eligible for or have not been issued an SSN or ITIN to skip providing one when filing state tax returns.
- Extends indefinitely the requirement that the Franchise Tax Board allow group tax returns for electing nonresident aliens as specified in existing law.
- Keeps in place the rule that excludes payments made by agents on behalf of a nonresident from gross income when using a group filing method.
- Makes additional changes to other parts of the law to match these updates.
Who It Names or Affects
- Nonresident aliens who are not eligible for or have not been issued an SSN or ITIN.
- The Franchise Tax Board, which administers state income taxes in California.
- Agents who make payments on behalf of nonresidents using group filing.
Terms To Know
- Nonresident alien
- A person defined by tax law as not being a U.S. resident for tax purposes.
- SSN or ITIN
- Federal identification numbers used for taxes, such as a Social Security Number or Individual Taxpayer Identification Number.
- Group filing
- A method where the Franchise Tax Board allows electing nonresident aliens to file one combined tax return instead of separate returns.
Limits and Unknowns
- The bill does not explain the specific steps a taxpayer must take to choose group filing.
- The text refers to existing law for details on which nonresident aliens qualify, rather than listing them directly.
- No effective date is listed in the provided metadata.