CA AB1518

Extends indefinitely provisions that were set to expire January 1, 2026, allowing nonresident aliens who are not eligible for or have not been issued a federal Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN) to file California state tax returns without providing these numbers

Permanently authorizes the Franchise Tax Board to provide group return filing for electing nonresident aliens who receive taxable income for services performed in California

Excludes from gross income any payments made by an agent on behalf of a nonresident alien participating in a group filing arrangement

Applies the highest marginal tax rate (plus an additional 1% for those subject to the mental health services tax) to nonresident aliens filing through group returns, with no deductions or credits allowed except withholding credits

Approved by the Governor on July 28, 2025