Section 17854.

Cal. Revenue and Taxation Code - RTC § 17854.
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
For purposes of computing “taxable income of a nonresident or part-year resident” under paragraph (1) of subdivision (i) of Section 17041, in the case of a nonresident partner, guaranteed payments, as defined by Section 707(c) of the Internal Revenue Code, shall be included in that computation as gross income from sources within this state in the same manner as if those payments were a distributive share of that partnership.

References

referencesCal. Revenue and Taxation Code - RTC § 17041.
referencesCal. Revenue and Taxation Code - RTC § 707.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026

Starting a business in California? California LLC guide: costs and requirements