Only individuals can be included on the California group nonresident income tax return (Form 540NR). This includes: - Natural persons (individuals) - Spouses/registered domestic partners of individuals - Grantors of grantor trusts described under IRC Sections 671-679 that are not recognized as separate taxable entities Partnerships, LLCs, corporations, estates, trusts (other than grantor trusts), and other entities cannot be included on the group nonresident return. To be eligible for the group return, the individual must be a full-year nonresident of California, and the income from the business entity/corporation must be the only California source income for that individual, unless the other California source income is being reported on another group nonresident return. Residents of certain other states (Arizona, Guam, Oregon, Virginia) may not want to be included in the group return if they would lose the ability to claim the other state tax credit.