diff --git a/changelog/68110.fixed.md b/changelog/68110.fixed.md
new file mode 100644
index 00000000000..3e456539619
--- /dev/null
+++ b/changelog/68110.fixed.md
@@ -0,0 +1 @@
+Fixed `user.present` to not fail with `result: False` in test mode when a referenced group does not yet exist; the state now reports the pending changes so users can preview states that depend on groups created by a `group.present` requisite in the same run.
diff --git a/salt/states/user.py b/salt/states/user.py
index 503451768af..01d5b14e026 100644
--- a/salt/states/user.py
+++ b/salt/states/user.py
@@ -597,14 +597,25 @@ def present(
             ret["result"] = False
             return ret
 
+    missing_groups = []
     if groups:
         missing_groups = [x for x in groups if not __salt__["group.info"](x)]
         if missing_groups:
-            ret["comment"] = "The following group(s) are not present: {}".format(
-                ",".join(missing_groups)
-            )
-            ret["result"] = False
-            return ret
+            if __opts__.get("test"):
+                # In test mode, a missing group is not necessarily an error:
+                # a `group.present` requisite may create it during the real
+                # run. Note the missing groups in the result, drop them from
+                # the membership check below (they cannot be diffed against
+                # the user's current groups since they do not yet exist),
+                # and let the rest of the function report whatever else
+                # would change. Issue #68110.
+                groups = [x for x in groups if x not in missing_groups]
+            else:
+                ret["comment"] = "The following group(s) are not present: {}".format(
+                    ",".join(missing_groups)
+                )
+                ret["result"] = False
+                return ret
 
     if optional_groups:
         present_optgroups = [x for x in optional_groups if __salt__["group.info"](x)]
@@ -686,6 +697,10 @@ def present(
                 elif key == "group" and not remove_groups:
                     key = "ensure groups"
                 ret["comment"] += f"{key}: {val}\n"
+            if missing_groups:
+                ret["comment"] += "groups (pending creation): {}\n".format(
+                    ",".join(missing_groups)
+                )
             return ret
         # The user is present
         if "shadow.info" in __salt__:
@@ -870,6 +885,10 @@ def _change_homedir(name, val):
         if __opts__["test"]:
             ret["result"] = None
             ret["comment"] = f"User {name} set to be added"
+            if missing_groups:
+                ret["comment"] += " (pending groups: {})".format(
+                    ",".join(missing_groups)
+                )
             return ret
         if groups and present_optgroups:
             groups.extend(present_optgroups)
diff --git a/tests/pytests/unit/states/test_user.py b/tests/pytests/unit/states/test_user.py
index ffbd2d7d4d1..4ae8c01ef70 100644
--- a/tests/pytests/unit/states/test_user.py
+++ b/tests/pytests/unit/states/test_user.py
@@ -462,6 +462,66 @@ def test_present_password_unlock():
             unlock_account.assert_not_called()
 
 
+def test_present_test_mode_missing_group_new_user():
+    """
+    Regression test for #68110: user.present should not fail in test mode
+    when a referenced group does not yet exist (e.g. it will be created by
+    a group.present requisite during the actual run). When the user also
+    does not yet exist, the state should report it would be added and that
+    the missing groups are pending.
+    """
+    mock_false = MagicMock(return_value=False)
+    mock_empty_list = MagicMock(return_value=[])
+    with patch.dict(user.__grains__, {"kernel": "Linux"}), patch.dict(
+        user.__salt__,
+        {
+            "group.info": mock_false,
+            "user.info": mock_empty_list,
+            "user.chkey": mock_empty_list,
+            "user.add": mock_false,
+        },
+    ), patch.dict(user.__opts__, {"test": True}):
+        ret = user.present("foo", groups=["foo"])
+        assert ret["result"] is None, ret
+        assert "set to be added" in ret["comment"], ret
+        assert "foo" in ret["comment"], ret
+
+
+def test_present_test_mode_missing_group_existing_user():
+    """
+    Regression test for #68110: when the user already exists, a missing
+    required group should not cause a hard failure in test mode. The
+    pending group(s) should appear in the test-mode comment.
+    """
+    mock_info = MagicMock(
+        return_value={
+            "uid": 5000,
+            "gid": 5000,
+            "groups": ["bar"],
+            "home": "/home/baz",
+            "fullname": "Baz",
+        }
+    )
+    # group.info: "foo" missing, "bar" exists.
+    group_info = MagicMock(
+        side_effect=lambda name: False if name == "foo" else {"gid": 5000}
+    )
+    dunder_salt = {
+        "group.info": group_info,
+        "user.info": mock_info,
+        "file.group_to_gid": MagicMock(return_value=5000),
+        "file.gid_to_group": MagicMock(return_value="bar"),
+    }
+    with patch.dict(user.__grains__, {"kernel": "Linux"}), patch.dict(
+        user.__salt__, dunder_salt
+    ), patch.dict(user.__opts__, {"test": True}):
+        ret = user.present("baz", groups=["foo", "bar"])
+        assert ret["result"] is not False, ret
+        assert "not present" not in ret["comment"], ret
+        # Pending group should be reported somewhere in the comment.
+        assert "foo" in ret["comment"], ret
+
+
 @pytest.mark.parametrize(
     "current,wanted,remove,return_value,expected",
     [