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Withholding Voluntary Compliance Program (WVCP)

Purpose of Bulletin

To inform staff beginning July 1, 2013, the Withholding Services and Compliance Section implemented a Withholding Voluntary Compliance Program (WVCP). The program applies to resident, nonresident, backup, and real estate withholding.


The WVCP offers withholding agents who are not in compliance with California’s nonwage withholding requirements an opportunity to become current on the withholding obligation.

If the withholding agent qualifies, we will:

  • Waive information return penalties for the required look-back period.
  • Eliminate withholding audits prior to the look-back period.
  • Limit the unpaid withholding liability to the look-back period plus interest.


All withholding agents are eligible, unless the withholding agent:

  • Participated in the 2008 Nonresident Withholding Incentive Program.
  • Was audited by us for nonwage withholding.
  • Was assessed a withholding liability or information return penalty for nonwage withholding.

How to Apply

To apply for the program, withholding agents submit:

  • FTB Form 4827, Withholding Voluntary Compliance Program Application.
  • Separate sheet labeled Exhibit A that provides an estimate of the withholding amount due for each calendar year.

Taxpayer Inquiries

For more information about the Withholding Voluntary Compliance Program, go to, search for wvcp, or call us at 888.792.4900 or 916.845.4900, if outside the United States.

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