If you're an employee, your employer withholds income tax from your pay. Tax may also be withheld from certain other income — including pensions, distributions, real estate sales, and gambling winnings. In each case, the amount withheld is submitted to FTB. Withholding is a required prepayment of California income tax.
Employers are required to subtract taxes from an employee's pay. They submit those taxes to FTB as a payment of tax on behalf of the employee. Employees then claim a credit for the amount of tax withheld when filing a tax return.
- California resident wage withholding
- Individuals: Adjust your wage withholding
- Employers: Earnings withholding orders for taxes (EWOT)
- Withholding calculator
Nonwage withholding is a prepayment of the income tax due for all California income payments or distributions.
- Nonresident withholding
- Real estate withholding: Installment sale | Qualified intermediary or accommodator | Trust on a title
- Backup withholding
- S-corporation, partnership, and limited liability company (LLC) withholding
- Trust and estate withholding
- Tribal withholding
- FTB 8702 | Bulk sale certificate information
- Contact withholding services and compliance
- Withholding voluntary compliance program (WVCP)
- Audit withholding
- Forms and publications
- Withholding waivers
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Last Updated: 03/13/2018