Effective January 1, 2008, new procedures apply to nonresident withholding. These new procedures change the way withholding agents, entertainers, or their tax professionals do business with us. To assist you, we have prepared charts that summarize the procedures. For complete detail, please consult the applicable FTB forms and instructions.
Entertainment withholding decision charts
See new step-by-step instructions on our withholding decision charts for:
- Withholding agents - Use this chart to determine if you are required to withhold and how much to withhold.
- Nonresident entertainers - Use this chart to determine what type of withholding applies to you.
Forms, letters, and publications
Our entertainment withholding decision charts identify forms and letters used for entertainment withholding.
Forms and letters use chart - Explains use of the forms and letters.
Publication 1017, Nonresident Withholding Guidelines, - Provides information about nonresident withholding in a question and answer format.
Definition of entertainment withholding terms
Entertainer - We use the term "entertainer" to describe an individual or business entity (corporation, LLC, or partnership). Entertainers include, but are not limited to:
- Actors
- Bands
- Boxers
- Dance teams
- Orchestras
- Plays
- Singers
- Speakers
- Wrestlers
Stage help, lighting crews, etc., are not considered entertainers, but you must still withhold at the 7 percent withholding rate.
Withholding agent - A withholding agent is any person or entity having the control, receipt, custody, disposal, or payment of compensation for services.