We educate withholding agents and collect withholding on payments to taxpayers at the time they have a taxable event in California.
Examples of payments that are subject to withholding include:
Residents and nonresidents
Nonresidents only
Effective January 1, 2008, we will implement procedure and form changes that impact nonresidents and their withholding agents. See the links below for details.
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 withhold agent may have both types of payees: employees and independent contractors.
Internal Revenue Service - Information about Internal Revenue Code and Federal taxes.
Law references
Contact us
Phone
Within the U.S., call (888) 792-4900
Outside the U.S., call (916) 845-4900 (not toll-free)
FAX (916) 845-9512
Non-confidential email WSCS.GEN@ftb.ca.gov
Payments, letters, or waiver requests
Withholding Services and Compliance
Franchise Tax Board
PO Box 942867
Sacramento CA 94267-0651
Express mail/overnight delivery
Withholding Services and Compliance MS F182
Franchise Tax Board
Sacramento CA 95827