We require withholding agents to withhold on residents and nonresidents of California when they receive California source income payments in the following situations:
- Sale of California real estate.
- Trust and estate distributions.
- Partnership and limited liability company distributions.
- California source income paid to nonresidents, including those in the entertainment industry.
Withholding administered by other agencies
Employment Development Department (EDD) - An employee is subject to the wage withholding provisions administered by EDD.
If the nonresident vendor is an independent contractor, withholding is sent to the Franchise Tax Board.
A withholding agent may have both types of payees: employees and independent contractors.
Internal Revenue Service - Information about Internal Revenue Code and Federal taxes.
Forms, publications, and term definitions
- Get withholding forms and publications for residents and nonresidents.
- Get term definitions for resident and nonresident withholding.
Contact information
Phone
Within the U.S., call 888.792.4900
Outside the U.S., call 916.845.4900 (not toll-free)
FAX 916.845.9512
wscs.gen@ftb.ca.gov This is not a secure email address. Please do not send confidential information.
Payments, letters, or waiver requests
WITHHOLDING SERVICES AND COMPLIANCE MS F182
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0651
Express mail/overnight delivery
STATE OF CALIFORNIA
WITHHOLDING SERVICES AND COMPLIANCE MS F182
FRANCHISE TAX BOARD
SACRAMENTO CA 95827