Only qualifying electing nonresident individual owners may be included in the filing of the PA-40NRC. An individual is defined as a natural person and shall include the members of a partnership or association and the shareholders of a Pennsylvania S corporation [72 P.S. §7301(l)]. Trusts regardless of how they are taxed and limited liability companies regardless of the number of members do not meet this definition, and therefore, cannot be included in the filing of the PA-40 NRC. The department has the authority to request documentation to support the income allocation.