Skip to Main Content
State of California Franchise Tax Board

Tax News
Flash - Updated Withholding at Source Regulations

April 16, 2014

We updated Withholding at Source Regulations, Sections 18662-0 through 18662-8 and 19002, to conform to current withholding laws and existing Franchise Tax Board withholding procedures. To provide a more useful framework, we reorganized the regulations. We filed the final regulations with the Secretary of State on March 10, 2014, which are effective, July 1, 2014.

Among other items, the regulations now include the regulatory requirements dealing with:

  • Real estate withholding.
  • Alternative real estate withholding election.
  • Reduced withholding.

We reserved Regulation Section 18662-7, for future pass-through entities regulations. We will hold an interested parties meeting in the fall of 2014.

Go to and search for legal regulation to find more information about these regulations as well as other regulations on our website.

About Tax News

Chat with an FTB Representative