Secure Web Internet File Transfer (SWIFT) Guide for Resident, Nonresident, and Real Estate Withholding

Section 1: Introduction

Welcome

Thank you for using Franchise Tax Board’s (FTB) Secure Web Internet File Transfer (SWIFT) protocol Swift is a quick and secure method to electronically batch transfer files to and retrieve files from FTB.

SWIFT allows users to securely transfer resident, nonresident, and real estate withholding information (Forms 592, 592-F, and 593) to multiple FTB programs through the Internet using HTTPS or FTPS. Our FTB Publication 1016, Real Estate Withholding Guidelines, and FTB Publication 1017, Resident and Nonresident Withholding Guidelines, provide guidance when the information is required.

Benefits of Using SWIFT

• Electronic Submission – Submit information electronically from Resident, Nonresident, and Real Estate Withholding Forms. (Forms 592, 592-F, and 593).
• Paperless Processing – We provide our customers the convenience of electronic forms processing.
• Proof of Receipt – We provide you an acknowledgement receipt.
• Opportunity to Correct Errors – We perform up-front validation on the file and notify you within the same day of errors that require correction. This allows you the opportunity to correct and resubmit as necessary.
• Secure Internet Transmission – We use the latest technology to ensure the security and privacy of all taxpayer data. We receive files through 128-bit Secure Socket Layer encryption.

This guide contains the following:

• Technical information required to prepare and transmit your completed withholding form information as data files through SWIFT, including:
  • Data entry procedures.
  • ERROR and WARNING code descriptions.
  • Correction instructions.

This guide supplements and contains references to our SWIFT Transmitter User Guide, with details about SWIFT registration and use.

Section 2: Getting Started

• Call us at 916-845-3778 to obtain your SWIFT user ID and password.
• To FTB secure mailbox (the place you upload files for us to process).
• From FTB secure mailbox (the place we put files for you to retrieve).

For more information about registering for SWIFT and to request a user ID and password, go to Section 14 Connect With Us on Page 32.

Section 3: How to Prepare a Real Estate Withholding SWIFT File

Create and Save Your Data File

The file you submit must contain the same information you enter on the paper Form 593, Real Estate Withholding Tax Statement that you provide to each real estate seller.

Refer to Sections 5 through 8 for helpful hints and standard abbreviations to use to ensure your data is acceptable.

SWIFT submissions must include one file containing the withholding agent and seller information from all Forms 593 as we explain in Publication 1023R, Real Estate Withholding Electronic Submission Requirements.

File Format – We accept files in the Comma Delimited (CSV) format. Name the file with the name or business name of the withholding agent (e.g., johnsmithtitleco.csv).

Microsoft Excel users: Save the completed file of Form 593 information in the CSV format.

Paper Forms – Real Estate Escrow Persons (REEP) who use SWIFT to transmit real estate withholding information should not file a paper Form 593 with us. However, REEPs must notify the real estate sellers of tax withheld by providing them with copies of Forms 593 showing their withholding amounts.

Due Date – The due date for the SWIFT file submission and payment is the same as the due date for the paper Form 593 and payment, which is by the 20th day of the calendar month following the month escrow closes. See FTB Publication 1016, Real Estate Withholding Guidelines, for additional information.

To ensure timely processing, submit the file a few business days before the 20th day of the month.

Amended Forms – Do not use SWIFT to file amended form information. See Form 593 instructions on how to file amended forms.

Submit Your Payment

Once you transmit your file and we accept it, submit total withholding payment by one of the following options:

• Electronic Funds Transfer (EFT), which is our preferred method to receive payments.
• Mail your check or money order with a completed Form 593-V, Payment Voucher for Real Estate Withholding. Follow the voucher payment and mailing instructions.

Section 4: How to Prepare a Resident and Nonresident Withholding SWIFT File

Create and Save a SWIFT File

The SWIFT file you submit must contain the same information contained on the paper Form 592, Resident and Nonresident Withholding Statement, or Form 592-F, Foreign Partner or Member Annual Return.

Refer to Sections 5 through 8 for helpful hints and standard abbreviations used to ensure your data is acceptable.

SWIFT submissions must include one file containing the withholding agent and payee information from Forms 592 or 592-F, as we explain in Publication 1023S, Resident and Nonresident Withholding Electronic Submission Requirements.

File Format – We accept files in the CSV format. Name the file with the name or business name of the withholding agent (e.g., johnsmithagent.csv). Microsoft Excel users: Save the completed file of Form 592 or Form 592-F data in the CSV format.

Paper Forms – Withholding agents who use SWIFT to submit resident and nonresident withholding information should not file paper Forms 592 or 592-F with us. However, withholding agents must notify the payees of tax withheld by providing them with copies of Forms 592-B, Resident and Nonresident Withholding Tax Statement, showing annual California income and withholding amounts.

Due Date – The due date for the SWIFT file submission and payment is the same as the due date for paper Forms 592 and 592-F and payment. See FTB Publication 1017, Resident and Nonresident Withholding Guidelines, for additional information.

Amended Forms – Do not use SWIFT to file amended form information. See Form 592 and Form 592-F instructions on how to submit amended forms.

Submit Your Payment

Once you submit your file and we accept it, submit the total withholding payment by one of the following options:

• Electronic Funds Transfer (EFT), which is our preferred method to receive payments.
• Mail your check or money order with a completed voucher, Form 592-V, Payment Voucher for Resident and Nonresident Withholding when submitting Form 592; or with a completed voucher, Form 592-A, Payment Voucher for Foreign Partner or Member Withholding when submitting Form 592-F. Follow the voucher payment and mailing instructions.

Section 5: Data Entry Instructions

Use these guidelines to enter identification (ID) numbers and address information for Forms 592, 592-F, and 593. These guidelines supplement Publication 1023R, Real Estate Withholding Electronic Submission Requirements, and Publication 1023S, Resident and Nonresident Withholding Electronic Submission Requirements.

Follow these guidelines to prevent errors , which can result in a file rejection for correction, as we explain in Section 10 and Section 11.

Go to ftb.ca.gov and search for SWIFT for examples of how to create a Microsoft Excel file.

General Instructions

• Omit punctuation or symbols, unless specifically allowed.
• Use only these symbols in the “Entity” and “Address” fields of the form:
  • If a fraction is part of the street address, enter a forward slash (/).
  • The symbols forward slash (/), hyphen/dash (-), period (.), comma (,), and number (#) are the only special characters allowed in the “Address” fields.

ID Number and ID Type

• Do not enter hyphens in the ID number.
• Social Security Number (SSN)
  • Must contain nine numeric characters.
  • First digit cannot be an 8.
• Individual Taxpayer Identification Number (ITIN)
  • Must contain nine numeric characters.
  • First digit must be a 9.
• Federal Employer Identification Number (FEIN)
  • Must contain nine numeric characters.
• California Corporation Number (CaCorp)
  • Must contain seven numeric characters.

Address Fields

• Use the standard abbreviations in Section 6 for the street name suffix.
• Apply the standard abbreviations if the address exceeds the field length. If the address is still too long, truncate it.
• Enter PMB followed by the box number in the “Address Line 2” field if the taxpayer has a personal mail box. If the “Address Line 2” field contains other information, enter the PMB at the end of the “Address Line 1” field. Never truncate PMB information.
• Enter supplemental information, such as In Care of name or business name, in the “Address Line 2” field. Omit the notations c/o and ATTN.
• Use the standard two-letter abbreviation for the state or United States possession in the “State” field, as we show in Section 7.

Foreign Addresses

• Do not make an entry in the “State” or “ZIP Code” fields.
• Use specific foreign address rules for the following:
  • Hong Kong - enter Hong Kong in the “City” field and China in the “Country” field.
  • Singapore - enter Singapore in both the “City” and “Country” fields.
  • Baja California - enter Mexico in the “Country” field.
  • Canada - enter Canada in the “Country” field, followed by the province abbreviation, as we show in Section 7.

Section 6: Standard Abbreviations

Use the following standard abbreviations for the singular or plural forms of these words:

Section 7: Standard State Abbreviations and ZIP Code Ranges

Use the following standard abbreviations and ranges for states and ZIP codes:

Section 8: California Counties Listing

Spell the following counties correctly when identifying real property transferred at escrow:

• Alameda
• Alpine
• Amador
• Butte
• Calaveras
• Colusa
• Contra Costa
• Del Norte
• El Dorado
• Fresno
• Glenn
• Humboldt
• Imperial
• Inyo
• Kern
• Kings
• Lake
• Lassen
• Los Angeles
• Madera
• Marin
• Mariposa
• Mendocino
• Merced
• Modoc
• Mono
• Monterey
• Napa
• Nevada
• Orange
• Placer
• Plumas
• Riverside
• Sacramento
• San Benito
• San Bernardino
• San Diego
• San Francisco
• San Joaquin
• San Luis Obispo
• San Mateo
• Santa Barbara
• Santa Clara
• Santa Cruz
• Shasta
• Sierra
• Siskiyou
• Solano
• Sonoma
• Stanislaus
• Sutter
• Tehama
• Trinity
• Tulare
• Tuolumne
• Ventura
• Yolo
• Yuba

Section 9: How to Transmit a Completed SWIFT File

Overview

After you create a file, it is ready to be transmitted to us using SWIFT. You must enter your user ID and password, as explained in Section 2.

Refer to the SWIFT Transmitter User Guide for details on how to log in and transmit files.

Transmission File Structure

As stated in Section 3, we accept files in the CSV format. Name the file with the name or business name of the withholding agent (e.g., johnsmithtitleco.csv).

Instructions for Microsoft Excel users:

1. Enter all data into an Excel workbook and save the file in CSV format.
2. Before you transmit the file to FTB, download the SWIFT Validator tool and check the file for missing or invalid data.
3. Make corrections to the file within the Validator and resave it to your CSV file.
4. To avoid erroneous number truncations that begin with zero, do not reopen the CSV file before you transmit the corrected file to us.

Receipt Response

Once you transmit the SWIFT file to us using your “ToFTB” mailbox, you receive a receipt in your “FromFTB” mailbox. The receipt contains your user ID, date and time the file arrived, and a serial number for reference purposes.

Once we provide your receipt, we begin a series of preprocessing edits on the data to ensure the file meets specifications. As we describe below, you receive an Acknowledgment (ACK) when the file has been preprocessed.

Refer to the SWIFT Transmitter User Guide for more details.

Section 10: ACK Response for Real Estate Withholding Files

Once we preprocess the file that allows us to check the file content by running up-front edits, you receive an ACK in your “FromFTB” mailbox detailing the specifics of the file. In addition, the ACK notifies you of ERRORS and WARNINGS.

The following examples show the types and content of the ACK text (.txt) files you may receive. See Section 12 for WARNING code details and instructions for correcting ERRORS.

Example #1: File ACCEPTED

In this example below, the file is accepted with no warnings.

ACKNOWLEDGMENT DATE: 08/24/2007 10:31:31 AM

FILE NAME: wsjohnsmithtitleco.johnsmithtitleco.5022221.csv

SWIFT ID: wsjohnsmithtitleco

ACCEPTED: The file you submitted has been ACCEPTED for processing.

Questions about the total amount withheld for this file, call Withholding Services and Compliance at 888-792-4900 or 916-845-4900.

Reminder: Real estate withholding payments are due the 20th of the month following the month the escrow closes.

The example above is defined as follows:

The first section contains your file’s processing details.

ACKNOWLEDGMENT DATE: 08/24/2007 10:31:31 AM

FILE NAME: wsjohnsmithtitleco.johnsmithtitleco.5022221.csv

SWIFT ID: wsjohnsmithtitleco

The second section contains the FTB telephone numbers to call for questions.

ACCEPTED: The file you submitted has been ACCEPTED for processing.

Questions about the total amount withheld for this file, call Withholding Services and Compliance at 888-792-4900 or 916-845-4900.

Reminder: Real estate withholding payments are due the 20th day of the calendar month following the month the escrow closes.

Example #2: File ACCEPTED – WARNINGS

In this example, the file is ACCEPTED.

However, we also provide informational WARNINGS indicating that certain information was not completed correctly. We made changes to the file and still ACCEPTED it, so corrections from you are not required. Call us at 888-792-4900 if you disagree with our changes.

See Section 12 for WARNING code details and instructions for correcting ERRORS.

PROCESSING DATE: 08/24/2007 10:31:31 AM

FILE NAME: wsjanedoetitleco.janedoetitleco.1340030.csv

SWIFT ID: wsjanedoetitleco

ACCEPTED WITH WARNINGS: The file you submitted has been ACCEPTED for processing. The file contained incomplete information. Refer to FTB Publication 923, SWIFT Guide for Resident, Nonresident, and Real Estate Withholding, for assistance. Call FTB at 888-792-4900 to correct any changes we made to the file.

Questions about the total amount withheld for this file, call Withholding Services and Compliance at 888-792-4900 or 916-845-4900.

Reminder: Real estate withholding payments are due the 20th of the month following the month the escrow closes.

WARNINGS:

(row#,col#): ErrorCode: ErrorType: ColumnName: Message

(4,2):221:WARNING:Tax Year:The required field value is empty. The “Tax Year” value of [2007] will be inferred from the “Closing Date.”

The example above is defined as follows:

The first section contains your file’s processing details.

PROCESSING DATE: 08/24/2007 10:31:31 AM

FILE NAME: wsjanedoetitleco.janedoetitleco.1340030.csv

SWIFT ID: wsjanedoetitleco

The second section contains WARNING information and the FTB telephone numbers to call for questions.

ACCEPTED WITH WARNINGS: The file you submitted has been ACCEPTED for processing. The file contained incomplete information. Refer to FTB Publication 923, SWIFT Guide for Resident, Nonresident, and Real Estate Withholding, for assistance. Call FTB at 888-792-4900 to correct any changes we made to the file.

Questions about the total amount withheld for this file, call Withholding Services and Compliance at: 888-792-4900 or 916-845-4900.

Reminder: Real estate withholding payments are due the 20th of the month following the month escrow closes.

WARNINGS: The Informational Header tells you how to find the ERRORS in your file by row and column with the following format:

(row#,col#): ErrorCode: ErrorType: ColumnName: Message

Following this header, we explain the WARNINGS that apply to your submitted file.

(4,2):221:WARNING:Tax Year:The required field value is empty. The “Tax Year” value of [2007] will be inferred from the “Closing Date.”

Example #3: File Rejected – ERRORS and WARNINGS

In this example, the file is rejected because we found ERRORS with the information you transmitted.

ERRORS must be corrected and the file retransmitted. The file is not considered complete until we send you an ACK with an acceptance. The file may also contain WARNINGS that you should review before you retransmit the file.

See Section 12 for ERROR and WARNING code details and instructions for correcting ERRORS.

PROCESSING DATE: 08/24/2007 10:31:31 AM

FILE NAME: wsjanedoetitleco.janedoetitleco.5265744.csv

SWIFT ID: wsjanedoetitleco

ERROR FOUND: The file you submitted contains ERRORS. Correct the ERRORS listed below and resubmit the file.

WARNINGS: The file also contained incomplete information. Review the WARNINGS below and correct the suggested changes.

This file is not considered complete until we issue an Acknowledgment that the file has been ACCEPTED. Refer to FTB Publication 923, SWIFT Guide for Resident, Nonresident, and Real Estate Withholding, for assistance, or call FTB at 888-792-4900.

ERRORS:

(row#,col#): ErrorCode: ErrorType: ColumnName: Message

(2,4):12:ERROR:ID Type:The required field is empty.

(2,3):12:ERROR:ID Number:The required field is empty.

(2,5):522:ERROR:First Name:Neither “Individual” nor “Other” name fields were provided.

WARNINGS:

(row#,col#):ErrorCode:ErrorType:ColumnName:Message

(3,18):11:WARNING: Income Type: The field is empty. Applying the default value [...].

The example above is defined as follows:

The first section contains your file’s processing details.

PROCESSING DATE: 08/24/2007 10:31:31 AM

FILE NAME: wsjanedoetitleco.janedoetitleco.5265744.csv

SWIFT ID: wsjanedoetitleco

The second section contains ERROR and WARNING information, and the FTB telephone numbers to call for questions.

ERROR FOUND: The file you submitted contains ERRORS. Please correct the ERRORS listed below and resubmit the file.

WARNINGS: The file also contained incomplete information. Please review the WARNINGS below and correct any changes we suggested.

This file is not considered complete until we issue an Acknowledgement that the file has been ACCEPTED. Refer to FTB Publication 923, SWIFT Guide for Resident, Nonresident, and Real Estate Withholding, for assistance, or call FTB at 888-792-4900.

ERRORS and WARNINGS: the Informational Header tells you how to find the ERRORS in your file by row and column with the following format:

(row#,col#): ErrorCode: ErrorType: ColumnName: Message

Following this header, we explain the ERRORS and WARNINGS that apply to your transmitted file.

(2,3):12:ERROR:ID Number:The required field is empty.

(2,5):522:ERROR:First Name:Neither “Individual” nor “Other” name fields were provided.

(3,18):11:WARNING: Income Type: The field is empty. Applying the default value [...].

Section 11: ACK Response for Resident and Nonresident Withholding Files

Once we preprocess the file that allows us to check the file content by running up-front edits, you receive an ACK in your “FromFTB” mailbox detailing the specifics of the file. In addition, the ACK notifies you of ERRORS and WARNINGS.

See Section 12 for WARNING code details and instructions to correct ERRORS.

The following examples show the types and content of the ACK text (.txt) files you may receive:

Example #1: File ACCEPTED

In this example, the file was ACCEPTED with no WARNINGS:

ACKNOWLEDGMENT DATE: 08/24/2007 10:31:31 AM

FILE NAME: wsjohnsmithagent.johnsmithagent.5022221.csv

SWIFT ID: wsjohnsmithagent

ACCEPTED: The file you submitted has been ACCEPTED for processing.

Questions about the total amount withheld for this file, call Withholding Services and Compliance at: 888-792-4900 or 916-845-4900.

The example above is defined as follows:

The first section contains your file’s processing details.

ACKNOWLEDGMENT DATE: 08/24/2007 10:31:31 AM

FILE NAME: wsjohnsmithagent.johnsmithagent.5022221.csv

SWIFT ID: wsjohnsmithagent

The second section contains the FTB telephone numbers to call for questions.

ACCEPTED: The file you submitted has been ACCEPTED for processing.

Questions about the total amount withheld for this file, call Withholding Services and Compliance at: 888-792-4900 or 916-845-4900.

Example #2: File ACCEPTED – WARNINGS

In this example, the file is ACCEPTED.

However, we also provide informational WARNINGS that certain information was not completed correctly. We still ACCEPTED the file and corrections are not required, but you may call us at 888-792-4900 if you disagree with our changes.

See Section 12 for WARNING code details and instructions for correcting ERRORS.

PROCESSING DATE: 08/24/2007 10:31:31 AM

FILE NAME: wsjanedoeagent.janedoeagent.1340030.csv

SWIFT ID: wsjanedoeagent

ACCEPTED WITH WARNINGS: The file you submitted has been ACCEPTED for processing. The file contained incomplete information. Refer to FTB Publication 923, SWIFT Guide for Resident, Nonresident, and Real Estate Withholding, for assistance. Call FTB at 888-792-4900 to correct any changes we made to the file.

To correct any changes made by FTB or if you have questions about the total amount withheld for this file, call Withholding Services and Compliance at: 888-792-4900 or 916-845-4900.

WARNINGS:

(3, 18):11:WARNING: Income Type: The field is empty. Applying the default value […].

The example above is defined as follows:

The first section contains your file’s processing details.

PROCESSING DATE: 08/24/2007 10:31:31 AM

FILE NAME: wsjanedoeagent.janedoeagent.1340030.csv

SWIFT ID: wsjanedoeagent

The second section contains the FTB telephone numbers to call for questions.

ACCEPTED WITH WARNINGS: The file you submitted has been ACCEPTED for processing. The file contained incomplete information. Refer to FTB Publication 923, SWIFT Guide for Resident, Nonresident, and Real Estate Withholding, for assistance.

To correct any changes made by FTB or if you have questions about the total amount withheld for this file, call Withholding Services and Compliance at: 888-792-4900 or 916-845-4900.

WARNINGS: The Informational Header tells you how to find the ERRORS in your file by row and column with the following format:

(row#,col#): ErrorCode: ErrorType: ColumnName: Message

Following this header, we explain the WARNINGS that apply to your transmitted file:

(3,18):11:WARNING: The field is empty. Applying the default value […].

Example #3: File Rejected – ERRORS and WARNINGS

In this example, the file is rejected because we found ERRORS in it.

The ERRORS must be corrected and the file retransmitted. The file is not considered complete until we send an ACK with an acceptance. The file may also contain WARNINGS that you should review before you retransmit it.

See Section 12 for ERROR and WARNING code details and instructions for correcting ERRORS.

PROCESSING DATE: 08/24/2007 10:31:31 AM

FILE NAME: wsjanedoeagent.janedoeagent.5265744.csv

SWIFT ID: wsjanedoeagent

ERROR FOUND: The file you submitted contains ERRORS. Please correct the
ERRORS listed below and resubmit the file.

WARNINGS: The file also contained incomplete information. Please review the
WARNINGS below and correct any changes we suggested.

This file is not considered complete until we issue an Acknowledgment that the file has been ACCEPTED. Refer to FTB Publication 923, SWIFT Guide for Resident, Nonresident, and Real Estate Withholding, for assistance, or call FTB at 888-792-4900.

ERRORS:

(row#,col#): ErrorCode: ErrorType: ColumnName: Message
(2,4):12:ERROR:ID Type:The required field is empty.

(2,3):12:ERROR:ID Number:The required field is empty.

(2,5):522:ERROR:First Name:Neither “Individual” nor “Other” name fields were provided. WARNINGS:

(row#,col#):ErrorCode:ErrorType:ColumnName:Message

(3,18):11:WARNING: Income Type: The field is empty. Applying the default value [...].

The example above is defined as follows:

The first section contains your file’s processing details.

PROCESSING DATE: 08/24/2007 10:31:31 AM

FILE NAME: wsjanedoeagent.janedoeagent.5265744.csv

SWIFT ID: wsjanedoeagent

The second section contains ERROR and WARNING information, and the FTB telephone numbers to call for questions.

ERROR FOUND: The file you submitted contains ERRORS. Please correct the ERRORS listed below and resubmit the file.

WARNINGS: The file also contained incomplete information. Please review the WARNINGS below and correct any changes we suggested.

This file is not considered complete until we issue an Acknowledgment that the file has been ACCEPTED. Refer to FTB Publication 923, SWIFT Guide for Resident, Nonresident, and Real Estate Withholding, for assistance, or call FTB at 888-792-4900.

Questions about the total amount withheld for this file, call Withholding Services and Compliance at: 888-792-4900 or 916-845-4900.

ERRORS and WARNINGS: The Informational Header tells you how to find the ERRORS in your file by row and column with the following format:

(row#,col#): ErrorCode: ErrorType: ColumnName: Message

Following this header, we explain the ERRORS and WARNINGS that apply to your submitted file:

(2,4) 12:ERROR:ID Type:The required field is empty.

(2,3):12:ERROR:ID Number:The required field is empty.

(2,5):522:ERROR:First Name:Neither “Individual” nor “Other” name fields were provided.

(3,18):11:WARNING: Income Type: The field is empty. Applying the default value […].

Section 12: ERROR Codes and WARNING Messages

ERROR Code Messages

If your file contains errors, you will receive a rejected ACK. The ACK contains specific information to help you determine where an ERROR occurred in the file you transmitted. It includes data that defines the row and column number of your file, ERROR code, type of ERROR, and ERROR message. To help avoid rejected files, review the chart below for a list of ERROR codes and WARNING messages. The list also contains details about how to correct ERRORS we identified in your ACK.

You must correct ERRORS before we ACCEPT the file for processing. Once you correct any ERRORS, retransmit the entire file to us using your SWIFT account, as explained in Section 9. We will not consider your file complete and filed until we send an ACK with an acceptance of your file.

WARNING Messages

WARNING messages provide additional information that certain data in the fields have been changed to meet data requirements. It is not necessary to correct WARNING messages to receive an ACK with an acceptance of your file. However, review the WARNING messages you receive to ensure the change did not impact the accuracy of the data. Call us at 888-792-4900 if you have questions.

Section 13: ERROR Codes and WARNING Messages Description and Corrections

When you review and correct ERROR and WARNING messages, refer to Publication 1023R, Real Estate Withholding Electronic Submission Requirements, and Publication 1023S, Resident and Nonresident Withholding Electronic Submission Requirements, for details regarding the data formatting requirements.

Example: Your ACK will contain the layout below as we show in Section 10 or Section 11 to help you locate the ERRORS and/or WARNINGS in your file:

Reminder:

• You must correct ERRORS before we ACCEPT the file for processing. Review the WARNINGS and contact us if corrections are needed.
• […] in the Message denotes information that we will complete with data from the file you submitted.

Section 14: Connect With Us

For SWIFT technical assistance (user ID and password issues), refer to SWIFT frequently asked questions or call 916-845-3778.

Email

wscs.swift@ftb.ca.gov

Phone

888-792-4900 from 8 AM to 5 PM weekdays, except state holidays

916-845-4900 from outside the United States