New Publication Available on our Public Website – FTB 936, Nonwage Withholding Audit Process

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November 7, 2014

Purpose of Bulletin

To inform staff that the Withholding Services and Compliance Section (WSCS) created a publication FTB 936, Nonwage Withholding Audit Process, to improve WSCS assessments and appeal rights transparency. The new form is now available on our public website.


WSCS of the Filing Compliance Bureau conducts withholding audits that cover nonresident and real estate withholding.  They conduct audits of withholding agents to determine if they are in compliance with California’s nonwage withholding requirements. We provide this information for general, informational purposes only.

In the 2013 Taxpayers' Bill of Rights Annual Report to the Legislature, the Advocate's Address to the Members of the California Legislature addressed protest and appeal rights for WSCS withholding assessments. The Advocate stated that if an assessment is made using California source income, determined as a result of an examination performed by our WSCS audit team, protest and appeal rights are not available without first paying the liability.

The Advocate requested that we clearly explain that the statute does not provide protest and appeal rights for our assessments. We did so by adding language to the information WSCS currently provides on our public website, in publications, and on the correspondence we use during our examinations.


If taxpayers have questions regarding the new publication, they may contact WSCS by:
Telephone:   888.792.4900 within the United States
                     916.845.4900 outside the United States
Fax:              916.845.9512

Email:  (not secure)

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