New California Real Estate Withholding Brochure on Trusts
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 It remains online for historical reference or research.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.
We published a new, printable brochure, FTB 4035, California Real Estate Withholding, Trusts. This new brochure provides an overview of California real estate withholding when a trust is on the title. This new brochure instructs sellers how to:
- Identify the type of trust.
- Determine if withholding is required.
- Complete withholding forms.
- Distribute withholding.
- Withhold following a grantor’s death.
For more information on real estate withholding and trusts, check out FTB’s two-part Tax News series:
- Withholding When a Trust is on Title published in October 2014.
- How to Allocate the Trust’s Withholding Credit to its Beneficiaries published in November 2014.
You may also find FTB 7429, Do I Need to Withhold on This Trust? very beneficial, as this tool provides a flow chart of possible scenarios when dealing with trusts.
Withholding Services and Compliance
- 8 a.m. to 5 p.m. weekdays, except state holidays.
- 916.845.4900 (Outside U.S.).
California Relay Service
711 or 800.735.2929
TTY (Device to Device)
- Withholding Services - Use this email service for general questions that do not require entering confidential information.
Is there something wrong with this page?
Help us improve our website
Forms and Publications
Tax Tables and Rate
Reports, Plans, and Statistics
- Executive Level Promotions and New Assignments
- Public Service Bulletins
- Schools' Partnership Program