Hi Bob,

Yes, the partnership filed a CA return (I know that the income flows through to the partners federally, but it does not at the state level - I am not sure if the partnership has paid the CA excise tax because I only have access to the partners' K-1).   

The non-resident partner received a K-1 from the partnership (but, with no CA-source income showing on the CA K-1). 

The question is whether or not the non-resident partner needs to file a CA non-resident return, due to receiving a K-1 from a CA-based partnership (and the FTB site stating that "Income from a California business, trade, or profession" is taxable to a non-resident), if the CA K-1 from the partnership shows no CA-source income.