Top Withholding Errors Revised
We recently revised two forms that provide guidance to withholding agents on how to avoid the most common errors that delay document processing and payment allocation. To ensure proper processing and withholding payment application, we recommend that withholding agents who are responsible for resident, nonresident, backup, or real estate withholding review the following forms:
- FTB 761RNR, Form 592, Resident and Nonresident Withholding Statement: Most Common Errors That Delay Document Processing and Payment Allocation.
- FTB 761RE, Top Ten Real Estate Withholding Errors That Delay Document Processing and Payment Allocation.
For more information on withholding, go to ftb.ca.gov and search for withholding on California source income.