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State of California Franchise Tax Board

Electronic Filing Information for Resident, Nonresident, and Real Estate Withholding Agents

Secure Web Internet File Transfer (SWIFT)

  • Learn more about SWIFT - FTB's Secure Web Internet File Transfer System.
  • FTB Pub. 923 - SWIFT Guide for Resident, Nonresident, and Real Estate Withholding - Use this guide to assist you when you file resident, nonresident, and real estate withholding forms electronically.
  • 1023 validator information - Learn how to use the validator to check your file and make sure it meets the 1023 file format.

Resident and nonresident withholding

  • FTB Pub. 1023S - Resident and Nonresident Withholding Electronic Submission Requirements.
    • 1023S - Microsoft Excel example containing the resident and nonresident withholding data from Forms 592, Resident and Nonresident Withholding Statement, and Form 592-F, Foreign Partner or Member Annual Return.
  • Form 592-V - Payment Voucher for Resident and Nonresident Withholding. If you do not send payment using Electronic Funds Transfer (EFT), use this voucher to mail your payment.

Real estate withholding

  • FTB Pub. 1023R - Real Estate Withholding Electronic Submission Requirements.
  • Form 593-V - Payment Voucher for Real Estate Withholding. Use this voucher to mail your payment.

Benefits of using SWIFT

  • Proof of receipt – We provide acknowledgement that we received your file.
  • Opportunity to correct errors – Our system performs up-front edits on the file. We let you know if we detect errors, what those errors are, and allow you time to make any corrections. This process reduces subsequent contact with withholding agents to fix mistakes.
  • Security – We use the latest technology to ensure the security and privacy of all taxpayer data.

Submit your data through SWIFT

Follow these steps to submit resident, nonresident, or real estate withholding data through SWIFT:

  1. Prepare a Comma Delimited (CSV) file containing the information from Form 592, Resident and Nonresident Withholding Statement, Form 592-F, Foreign Partner or Member Annual Return, or Form 593, Real Estate Withholding Tax Statement.
    • For Microsoft Excel users, this file is a spreadsheet “saved as” CSV.
  2. Validate your data to make sure it meets the 1023 file format.
  3. Transmit the file to us via SWIFT.
  4. Retrieve your receipt file that tells you we received the file.
  5. Retrieve your acknowledgement (ACK) file that tells you if we accepted the file for further processing or if we found an error.
  6. Correct any errors and retransmit the file to us. The file is not considered accepted until we issue an accepted ACK.
  7. Submit the resident, nonresident, or real estate withholding payment to us using EFT (our preferred method of receiving payments), or:
    • Form 592-V, Payment Voucher for Resident and Nonresident Withholding.
    • Form 593-V, Payment Voucher for Real Estate Withholding.

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