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State of California Franchise Tax Board

Withholding on California Source Income

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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:

Complete the self-test to determine if we require you to withhold on an upcoming payment or distribution of California source income.

Other withholding

Withholding tools and resources

Processing changes

Electronic options

Chat with an FTB Representative