Withholding on California Source Income
- Withholding Voluntary Compliance Program (WVCP) - Begins July 1, 2013
- Withholding agent self-test
- Electronic Form 589
- Small Business Withholding Tool | PDF version
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
- 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.