Tax News
Updates to Withhold at Source Regulations

FTB Archive Disclaimer:  Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.

Our updated nonwage withholding regulations (Regulation Sections 18662-0 through 18662-8 and 19002) are effective July 1, 2014. The updated regulations conform to current withholding laws, provide transparency for California’s existing nonwage withholding procedures, and present a more useful framework to assist our stakeholders to meet their withholding responsibilities.

Some highlights include:

  • Table of Contents – allows withholding agents, taxpayers, and the public to quickly locate the regulations for their specific needs.
  • Definitions – explains terminology commonly used for nonwage withholding.
  • Updated guidance on nonresident withholding procedures.
  • New section that details real estate withholding requirements.
  • New section that details nonresident withholding for entertainers, athletes, and speakers.
  • Information on how to calculate, report, and remit withholding.
  • Information on withholding penalties, liabilities, and interest.

We reserved Regulation Section 18662-7 that deals with pass-through entities for further development. An interested parties meeting will be held in the fall of 2014.

Go to ftb.ca.gov and search for final regulations for more information about these and other regulations.

Back to July 2014 Tax News

Help Us Improve Our Website

Don't include social security numbers or other personal/confidential information.



Thank you for your help.

If you need assistance, contact us.

Oops! Something went wrong.

We appreciate your feedback. Please try again later

 

You are leaving ftb.ca.gov

We do not control the destination site and cannot accept any responsibility for its contents, links, or offers. Review the site's security and confidentiality statements before using the site.

If you have any issues or technical problems, contact that site for assistance.

Ahora está saliendo de ftb.ca.gov

Nosotros no controlamos el sitio web al que se destina y no podemos aceptar ninguna responsabilidad por su contenido, enlaces, u ofertas. Revise las declaraciones de seguridad y confidencialidad del sitio antes de usar el sitio. Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.

Si tiene algún problema en general o técnico, comuníquese con ese sitio para obtener asistencia.