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FTB Publication 1017 | FTB.ca.gov
FTB Publication 1017 | FTB.ca.gov

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FTB Publication 1017 Resident and Nonresident Withholding Guidelines Revised: 04/2021

 

Table of contents

Purpose
Law References

General
Domestic (Nonforeign) S Corporation Shareholders and Partners
Foreign (Non-U.S.) Partners
Limited Liability Companies (LLCs) and Limited Liability Partnerships (LLPs)

Whatâs New
Frequently Asked Questions

General Withholding Requirements
Income Subject to Withholding
Entities Subject to Withholding
Withholding Exemptions
Income Allocation
Reduced Withholding and Waivers of Withholding

Reduced Withholding
Waivers of Withholding

Nonwage, Independent Contractors, Rents and Royalties, Beneficiaries of Estates and Trusts
Entertainment
Domestic Pass-Through Entities
Foreign (Non-U.S.) Partners
Reporting and Remitting Withholding Amounts/Due Dates
Withholding Agent Liability and Penalties
Requirement to File a California Tax Return
Where to Get Forms and More Information

Index

Purpose
This publication provides guidance on withholding requirements to assist you to:

Withhold on payments to nonresident independent contractors, including entertainers.
Withhold on rent or royalty payments to nonresidents.
Withhold on distributions to nonresident beneficiaries.
Meet domestic and foreign nonresident partner withholding requirements.
The 2023-24 California Spending Plan: Housing and Homelessness
$1,100 

Multifamily Housing Program

 325 

Adaptive Reuse

 250 

Infill Infrastructure Grant Program

 225 

Portfolio Reinvestment Program

 100 

Foreclosure Intervention Housing Preservation Program

 83 

State Excess Sites Local Government Matching Grant Program 

 75 

Manufactured Housing Opportunity and Revitalization Program

 75 

CalHome

 50 

Veteran Housing and Homeless Prevention Program

 50 

Transitional Age Youth Program

 56 

 Subtotal

($2,389)

California Interagency Council on Homelessness

Encampment Resolution Grants

$400 

 Subtotal

($400)

California Tax Credit Allocation Committee

State Low‑Income Housing Tax Credit Program

$500

 Subtotal

($500)

  Total

$3,289 

aRather than being new augmentations, in most cases, the 2022‑23 Budget Act authorized these spending actions in 2023‑24.

$672.5 Million in Housing and Homelessness Spending-Related Solutions. The budget package includes $672.5 million in housing and homelessness-related spending solutions (6 percent of overall budget solutions). The solutions can be categorized into three types: spending delays, reductions, and reductions subject to trigger restoration. Nearly all of these solutions would apply to one-time and temporary spending enacted in recent budgets. Below, we provide a description of the spending solutions by type.

605 Million in Spending Delays. A spending delay is an expenditure reduction proposed for the budget window (2021-22 through 2023-24) with an associated, offsetting cost increase in a future year of the multiyear (2024-25 through 2026-27). That is, the spending would be reduced in the short term and moved to a future year. Previous budget actions allocated $360 million for use as Homeless Housing, Assistance and Prevention Program (HHAPP) bonus funds to supplement the base HHAPP grants of local entities that achieved specified outcome goals. These funds have not been awarded or obligated.
FAQs • Multi-Family Residential/Apartment Inspection Program
FAQs • Multi-Family Residential/Apartment Inspection Program

 

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Multi-Family Residential/Apartment Inspection Program	

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1.
Why is my apartment building being inspected by the fire department?

In 2008, the California State Fire Marshal determined that all multi-family residential buildings in the State of California consisting of three or more units shall be inspected annually by the local Fire Department throughout the state. It was determined through data received from the Los Angeles County Assessors’ Office that your property falls within this category. In an attempt to meet the requirement set forth by the State Fire Marshal, the Fire Department (FD) has developed, evaluated, and implemented a uniform and equitable plan to inspect all properties in its jurisdiction that fall within these criteria. 

2.
When will my property(ies) be inspected?

Inspections are being conducted on a systematic basis with consideration of the building density and potential for fire, life, and panic emergencies. The FD’s compliance plan has a minimum performance goal of completing all associated apartment housing annual inspections and follow-up compliance inspections each calendar year. You can anticipate that your property will be inspected beginning January 1st thru December 31st. 

3.
What am I required to do prior to the inspection?

As the property owner/manager you are encouraged to immediately conduct a thorough walk-through of your property with a focus on identifying potential hazards and correcting them.
LAO Videos
These short videos highlight findings in the report California's First Film Tax Credit Program. 

Common Claims About Proposition 13 September 19, 2016

Proposition 13 was a landmark decision by California’s voters in June 1978 to limit property taxes. Today, there are many questions about the impacts of these changes. Our report Common Claims About Proposition 13 examines some of these questions and which of them can be answered by the data available. A few of the questions from the report are answered here in video format by analysts Brian Uhler and Carolyn Chu.  

Legislative Analyst's Office: California Fiscal Advisors for 75 Years July 8, 2016

In 2016, the Legislative Analyst's Office celebrates 75 years of service to California. Even though much has changed in California during that time, the mission of the office has remained fundamentally the same. To learn more about the Legislative Analyst's Office and its continued role as the state's fiscal advisors, please visit our 75th Anniversary page.  

The 2016-17 Budget: The Governor’s Proposition 2 Debt Proposal February 24, 2016

In this companion video to our report The 2016-17 Budget: The Governor’s Proposition 2 Debt Proposal, Fiscal and Policy Analyst Ann Hollingshead discusses the LAO's alternatives to the administration’s proposal for meeting Proposition 2 debt payment requirements in 2016–17 and beyond. 

The 2016-17 Budget: The Governor's Reserve Proposal February 19, 2016

In this short video, Fiscal and Policy Analyst Ann Hollingshead answers some basic questions about Proposition 2. She raises concerns about the Governor's 2016-17 budget reserve proposal, then introduces the LAO's alternatives to the Governor's approach. To find out more about the Governor's budget reserve proposal and the LAO's alternatives, read our report The 2016-17 Budget: The Governor’s Reserve Proposal. 

Perspectives on Helping Low-Income Californians Afford Housing February 9, 2016

In this short video, Senior Fiscal and Policy Analyst Brian Uhler discusses the main points of our recent brief report Perspectives on Helping Low-Income Californians Afford Housing. 

Cap-and-Trade Revenues: Strategies to Promote Legislative Priorities January 27, 2016

On January 21st, 2016, our office released Cap-and-Trade Revenues: Strategies to Promote Legislative Priorities, a report about California’s cap-and-trade program.
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We strive to provide a website that is easy to use and understand. Our goal is to provide a good web experience for all visitors. 

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Certification date
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Contact
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The undersigned certify that, as of July 1, 2023, the website of the Franchise Tax Board is designed, developed, and maintained to be accessible. This denotes compliance with the following:

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Web Content Accessibility Guidelines 2.1 published by the Web Accessibility Initiative of the World Wide Web Consortium
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Department of Forestry and Fire Protection Archives - California Grants Portal
5/30/24 17:00	

Grant Title

California Urban and Community Forestry Inflation Reduction Act

Open Date
Apr 8, 2024

State Agency / Department
Department of Forestry and Fire Protection

Match Funding?
No

Estimated Total Funding
$30,800,000

Estimated Low/High
Dependent

Funds Disbursement
Reimbursement(s)

 

	Current as of:	

	April 8, 2024, 1:30 pm	

Grantor

	Department of Forestry and Fire Protection	

Grant Program ID

Portal ID
59673

Opportunity Type
 

	
	Grant
	

Purpose
To help create sustainable urban forests across the state, $30.8 million in funding will be available to support urban and community forestry projects in historically disinvested urban communities throughout California. 

Eligible Applicants
 

	
	Nonprofit
	

	
	Public Agency
	

	
	Tribal Government
	

Eligible Geographies
The project area must be in an "urban area" or "urban cluster," defined by the U.S. Department of Commerce as areas with a population of 2,500 or more persons. 
100% of the funds awarded through this grant opportunity must be spent on projects within urban Priority Populations, which include state-designated disadvantaged communities (DAC), low-income communities (LIC), and/or low-income households (LIH).

	View Full Grant Details: California Urban and Community Forestry Inflation Reduction Act>/span>	

Deadline

	Active	

	6/7/24 23:59	

Grant Title

California Forest Legacy Program 2024

Open Date
Mar 18, 2024

State Agency / Department
Department of Forestry and Fire Protection

Match Funding?
No

Estimated Total Funding
$10,000,000

Estimated Low/High
Dependent

Funds Disbursement
Advances & Reimbursement(s)

 

	Current as of:	

	March 14, 2024, 9:54 am	

Grantor

	Department of Forestry and Fire Protection	

Grant Program ID

Portal ID
59664

Opportunity Type
 

	
	Grant
	

Purpose
Tax form changes | FTB.ca.gov
California does not conform to the federal Consolidated Appropriations Act, 2021 with regard to the deductibility of eligible expenses under the Paycheck Protection Program (PPP). As a result, adjustments may be needed for eligible expenses under the PPP.

2020
540 Booklet – Personal Income Tax Booklet & Instructions for Schedule CA (540), California Adjustments – Residents
01/21/2021

Column 2, 2020 Tax Law Changes/Whatâs new.
Page 39/Page 1 of flat Sch. CA (540) instr., column 1, Whatâs new.
Page 42/Page 4 of flat Sch. CA (540) instr., column 2, Line 3 – Business Income or (Loss).
Page 40/Page 2 of flat Sch. CA (540) instr., column 2, Line 22.
Page 46/Page 8 of flat Sch. CA (540) instr., column 1, Line 22.
Page 47/Page 9 of flat Sch. CA (540) instr., column 1, Line 11 – Gifts By Cash or Check.

Whatâs new paragraph modified.
New line instructions added.
Existing instructions modified.
Existing instructions modified.
Existing instructions modified.
Existing instructions modified.

1 – 3.
 California does not conform to the federal Consolidated Appropriations Act, 2021 with regard to the deductibility of eligible expenses under the Paycheck Protection Program (PPP). As a result, adjustments may be needed for eligible expenses under the PPP.
4 – 6.
 The charitable contribution is not a part of the standard deduction.

2019
FTB Pub. 1001, Supplemental Guidelines to California Adjustments
02/21/2023
PDF

Page 3, column 1, immediately under Whatâs New section title.
Page 14, immediately under Other Income/Loss section title.

We added new instructions.
We added new instructions.

The following bills were chaptered on September 29, 2022, and they provide an exclusion from gross income for California purposes as follows:
SENATOR WIENER’S WORK ON TRANSPORTATION & HOUSING | Senator Scott Wiener
SENATOR WIENER’S WORK ON TRANSPORTATION & HOUSING | Senator Scott Wiener

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SENATOR WIENER’S WORK ON TRANSPORTATION & HOUSING

Senator Wiener is a statewide and national leader in working to meaningfully address our severe housing shortage, to reduce traffic congestion, and to modernize and expand our public transportation systems. Senator Wiener understands that for California to succeed, we need more housing, we need that housing to be near jobs and public transportation, and we need access to non-auto modes of transportation (transit, cycling, walking, etc.) that provide a viable alternative to driving.
In 2017, Senator Wiener authored and passed SB 35, a landmark law to streamline and expedite housing approvals in cities throughout California that are not meeting their housing goals. SB 35 ensures that housing projects are not delayed or killed as a result of obstruction. This law has already been invoked throughout California to expedite approval of many thousands of homes, including a huge number of affordable homes for low-income people. SB 35 is expediting approval of nearly 2,000 affordable homes in San Francisco alone. That same year, Senator Wiener co-authored legislation to create permanent funding sources for affordable housing. 
In 2018, Senator Wiener authored SB 828, which creates a clearer, fairer, more data-driven, and more equitable process for how state and regional bodies assign housing goals to cities, thus reducing the political influences that have frequently allowed wealthier communities to avoid creating housing.
Senator Wiener has a long record supporting tenants. He co-authored legislation creating a statewide rent cap and just cause eviction requirement, as well as legislation creating an eviction moratorium during the COVID-19 pandemic and economic collapse.
Senator Wiener co-authored SB 1, the largest transportation funding measure in California history, generating over $5 billion annually for road and highway repairs and new investments in public transportation.
Letters | FTB.ca.gov
Letters | FTB.ca.gov

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Filing and payment due dates for San Diego County flood victims extended to June 17, 2024. Visit San Diego County flood relief for more information.x

News If you received a 2022 LLC penalty notice, please refer to Q&A #24 and #25 on the Help with California winter storms page to view the list of tax returns and payments that qualify for the disaster postponement. x

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What is a notice or letter?
The Franchise Tax Board will send a notice or letter to personal taxpayers and business entities for issues that may include but not limited to:

You have a balance due.
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Top 5 searched notices or letters

Additional Documentation Required â Refund Pending (FTB 4502)
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Read your notice or letter carefully as it contains valuable information. If you agree with your notice or letter, you don't need to contact us. Just follow the instructions on the notice or letter.
Respond as outlined on your notice or letter by mail, fax, or online.
Tax form changes | FTB.ca.gov
Page 3, Column 1, Whatâs New, Reporting Requirements, first paragraph revised.
Page 3, Column 2, Whatâs New, Paycheck Protection Paragraph (PPP) Loans Forgiveness, first paragraph revised. 

Assembly Bill 194, which chaptered on June 30, 2022, requires a Section 41 reporting requirement for taxpayers that benefited from gross income exclusion from the PPP Extension Act of 2021. As a result, we have updated the existing language under Whatâs New.
Assembly Bill 194, which chaptered on June 30, 2022, modified Revenue and Taxation Code Sections 17131.8 and 24308.6 to exclude from gross income any covered loan amounts forgiven pursuant to the Paycheck Protection Program Extension Act of 2021. As a result, California now conforms to the federal extension period covered after March 31, 2021, to June 30, 2021.

2021
109 Booklet – Exempt Organization Business Income Tax Booklet
07/20/2022
PDF

Page 2, Column 3, Whatâs New, Paycheck Protection Paragraph (PPP) Loans Forgiveness, first paragraph.
Page 2, Column 3, Whatâs New, Reporting Requirements, first paragraph.

 HTML

Under âWhatâs Newâ (âPaycheck Protection Paragraph (PPP) Loans Forgivenessâ paragraph).
Under âWhatâs Newâ (âReporting Requirementsâ paragraph).

Page 2, Column 3, Whatâs New, Paycheck Protection Paragraph (PPP) Loans Forgiveness, first paragraph revised. 
Page 2, Column 3, Whatâs New, Reporting Requirements, first paragraph revised.

Assembly Bill 194, which chaptered on June 30, 2022, modified Revenue and Taxation Code Section 24308.6 to exclude from gross income any covered loan amounts forgiven pursuant to the Paycheck Protection Program Extension Act of 2021. As a result, California now conforms to the federal extension period covered after March 31, 2021, to June 30, 2021.
Assembly Bill 194, which chaptered on June 30, 2022, requires a Section 41 reporting requirement for taxpayers that benefited from gross income exclusion from the PPP Extension Act of 2021. As a result, we have updated the existing language under Whatâs New.

2021
Tax form changes | FTB.ca.gov
540NR, Nonresident or Part-Year Resident Booklet, and Instructions for Schedule CA (540NR), California Adjustments – Nonresidents or Part-Year Residents
03/12/2022
PDF

540NR Booklet, page 4, Whatâs New and Other Important Information for 2020, column 1, after the American Rescue Plan Unemployment Compensation paragraph.
540NR Booklet, page 4, Whatâs New and Other Important Information for 2020, column 2, after the Advance Grant Amount paragraph.
540NR Booklet, page 39 / Instructions for Sch. CA (540NR) (flat), page 1, column 1, immediately under Whatâs New.
540NR Booklet, page 42 / Instructions for Sch. CA (540NR) (flat), page 4, column 2, Section B – Additional Income, Line 3 – Business Income or (Loss), bullet point 2.
540NR Booklet, page 43 / Instructions for Sch. CA (540NR) (flat), page 5, column 1, before the Paycheck Protection Program loans forgiveness paragraph.
540NR Booklet, page 43 / Instructions for Sch. CA (540NR) (flat), page 5, column 2, under the Business deductions related to list, after 5th bullet.
540NR Booklet, page 44 / Instructions for Sch. CA (540NR) (flat), page 6, column 2, Line 8 – Other income, f. Other, after the Unemployment compensation exclusion paragraph.

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Whatâs New and Other Important Information for 2020, 2020 Tax Law Changes/Whatâs New, after the American Rescue Plan Unemployment Compensation paragraph.
Whatâs New and Other Important Information for 2020, 2020 Tax Law Changes/Whatâs New, after the Advance Grant Amount paragraph.
HTML page for Sch. CA (540NR) instructions, immediately under Whatâs New.
N/A
HTML page for Sch. CA (540NR) instructions, Specific Line Instructions, Column B and Column C – Subtractions and Additions, Section B – Additional Income, Line 3 – Business Income or (Loss), before the Paycheck Protection Program loan forgiveness paragraph.
HTML page for Sch.