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I prepare personal income tax group returns for nonresident partners/shareholders. How should these returns be counted with regard to the threshold?

April 26, 2017group nonresident partners prepare regard returns Shareholders

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I prepare personal income tax group returns for nonresident partners/shareholders. How should these returns be counted with regard to the threshold?

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A personal income tax group return is considered to be a group of separate returns which meets the individual filing requirements. Therefore, each nonresident partner/shareholder included on the group return is counted as a separate personal income tax return for the purpose of the threshold.