If you pay nonresident entertainers to perform services in California, you must withhold and remit to us 7 percent of the payment when gross payments exceed $1,500 for the calendar year. (California R&TC Section 18662)
To help you comply
- News about nonresident entertainment withholding requirements.
- Workshops – (updated 03/27/08).
- Withholding procedure tools for nonresident entertainment withholding agents and nonresident entertainers.
- Subscription services - Sign up for emails to get updates on nonresident entertainment withholding.
Phone
Non-confidential email WSCS.GEN@ftb.ca.gov.
Payments, letters, waiver requests, or express mail/overnight delivery