Flash - Updated Withholding 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 It remains online for historical reference or research.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.
April 16, 2014
We updated Withholding at Source Regulations, Sections 18662-0 through 18662-8 and 19002, to conform to current withholding laws and existing Franchise Tax Board withholding procedures. To provide a more useful framework, we reorganized the regulations. We filed the final regulations with the Secretary of State on March 10, 2014, which are effective, July 1, 2014.
Among other items, the regulations now include the regulatory requirements dealing with:
- Real estate withholding.
- Alternative real estate withholding election.
- Reduced withholding.
We reserved Regulation Section 18662-7, for future pass-through entities regulations. We will hold an interested parties meeting in the fall of 2014.
Go to ftb.ca.gov and search for legal regulation to find more information about these regulations as well as other regulations on our website.
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