Withholding on California Source Income
- Beginning January 4, 2016, view available nonwage withholding credits and electronically submit Form 588, Nonresident Withholding Waiver Request, through MyFTB.
- FTB 1016 – Real Estate Withholding Guidelines
- FTB 4035 – California Real Estate Withholding Trusts
- FTB 4065 – Quick Reference Guide – California Real Estate Withholding Forms
Withholding on California source income
We require withholding agents to withhold on residents and nonresidents of California when they receive California source income payments in the following situations:
- Trust and estate distributions.
- Partnership and limited liability company distributions.
- California source income paid to nonresidents.
Complete the self-test to determine if we require you to withhold on an upcoming payment or distribution of California source income.
- Sale of California real estate – For residents and nonresidents of California.
- Backup withholding - For individuals, businesses, and government entities.
- Tribal withholding - Voluntary California resident withholding on tribal members’ per capita income.
Withholding tools and resources
- California’s Other Withholding brochure.
- Get withholding forms and publications for residents and nonresidents.
- New - Get Small Business Withholding Tool | PDF version.
- Webinars - Our webinars cover a variety of withholding topics – some general and some specific to certain industry types or stakeholders.
- Subscription services - Sign up in one place for email updates on backup withholding, nonresident withholding, real estate withholding, and other withholding topics.
- Get term definitions for resident and nonresident withholding.
- Tax News Articles - Related to California source income withholding.
- Processing changes began in January 2010.