Skip to Main Content
State of California Franchise Tax Board

Withholding Voluntary Compliance Program (WVCP)

WVCP is a voluntary program for eligible withholding agents to remit past-due, nonwage withholding for the previous two calendar years (look-back period), plus interest.

This program started July 1, 2013.

Nonwage compensation examples:

  • Real estate transactions
  • Interest and dividends
  • Rents and royalties
  • Prizes and winnings
  • Premiums and annuities
  • Compensation for personal services
  • Other fixed or determinable annual or periodic gains, profits, and income


All withholding agents are eligible, except if the withholding agent:

  • Participated in the 2008 Nonresident Withholding Incentive Program.
  • Has been audited by FTB for nonwage withholding.
  • Has ever been assessed a withholding liability or information return penalty for nonwage withholding.


If you qualify, the program offers the opportunity to get current on your withholding obligation. In exchange for voluntary compliance, we agree to:

  • 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.

How to apply

Mail or fax the following to us:

  • A completed FTB 4827 Withholding Voluntary Compliance Program Application.
  • A separate sheet, labeled Exhibit A, that provides an estimate of the withholding amount due for each calendar year covered by the Application.
Chat with an FTB Representative