California Non-Resident with Passive K-1 partnerships

[Uncle Sam]

I have a full year California non-resident client whose only connection with
California is a minor interest in 2 passive activity partnerships that traditionally
show the usual K-1 information of small $ 3, $ 10 etc income/loss items.
Prior years have always shown -0- taxable income to CA, and -0- tax liability
as well.
This year- for 2015, both partnerships have not issued K-1s, due to partner vs management
legal disputes.
Is it necessary to produce and file a -0- California return for 2015?

[Roland Slugg]

Is it necessary to produce and file a -0- California return for 2015?

Heavens so. If you did, what would you put on it? I'd wait for the K-1s, which may be prepared some day. Even if he eventually receives K-1s, I wouldn't bother with a California return if the amounts are as tiny as you said.

Even if the "partner vs management legal disputes" have rendered your client's interests worthless, there may still be no reason to file a California return and no need to do so.