[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304636-105":53,"doc-detail-304636-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","resident-and-nonresident-withholding-guidelines-ftb-pub-1017","Resident and Nonresident Withholding Guidelines - FTB Pub. 1017","","Resident and Nonresident Withholding Guidelines (FTB Pub. 1017) provides California Franchise Tax Board guidance for withholding on payments to nonresident independent contractors (including entertainers), rent or royalty payments to nonresidents, and distributions to nonresident beneficiaries. It also explains resident and foreign nonresident partner withholding requirements, outlines key legal authorities in the Revenue and Taxation Code, and summarizes general withholding rules, income subject to withholding, exemptions, allocation, reduced withholding and waivers, and reporting/remitting responsibilities and penalties. It includes referenced resources, forms, and contact channels.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/resident-and-nonresident-withholding-guidelines-ftb-pub-1017/304636/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/resident-and-nonresident-withholding-guidelines-ftb-pub-1017/304636.png","ImageObject",442,249,{"name":88,"@type":89},"Olivia Brown","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-22","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":47},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What kinds of payments require withholding under these guidelines?","Question",{"text":108,"@type":109},"Withhold on payments to nonresident independent contractors (including entertainers), rent or royalty payments to nonresidents, and distributions to nonresident beneficiaries. The publication also covers domestic and foreign nonresident partner withholding requirements.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Which California laws are cited for withholding requirements?",{"text":113,"@type":109},"The document cites California Revenue and Taxation Code (R&TC) Section 18662 for withholding of California income or franchise taxes to nonresidents on California source income. It also references backup withholding rules and provisions making the withholding agent liable to remit required withholding.",{"name":115,"@type":106,"acceptedAnswer":116},"Does the guidelines address withholding for payments related to personal services in California?",{"text":117,"@type":109},"Yes. It explains that nonresidents are taxed on income from California sources, including payments for personal services performed in California, and that the source is determined by where the personal services are performed rather than where the nonresident lives or where the contract is entered.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304636,1789815595,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":47,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":125,"read_time":140},16904993612988,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Resident and Nonresident Withholding  \nGuidelines  \nFTB Pub. 1017 (REV 03-2012)  \nState of California  \nFranchise Tax Board  \nFor additional information, contact Withholding Services and Compliance  \nTelephone: 888.792.4900  \n916.845.4900  \nOur automated telephone system allows you to access important information seven days a week, 24 hours a day. If the system does not completely answer your questions, [you may speak with a representative 8 a.m. to 5 p.m. weekdays](you may speak with a representative 8 a.m. to 5 p.m. weekdays), except state holidays.  \n\n| To get forms, publications, and other withholding information, go to our website or email us:\u003Cbr>Website: [ftb.ca.gov](ftb.ca.gov)\u003Cbr>Email Address: [wscs.gen@ftb.ca.gov](wscs.gen@ftb.ca.gov)\u003Cbr>(nonconfidential email) |  |\n| --- | --- |\n| Fax: | 916.845.9512 |\n| Mailing Address: | WITHHOLDING SERVICES AND COMPLIANCE MS F182 FRANCHISE TAX BOARD\u003Cbr>PO BOX 942867\u003Cbr>SACRAMENTO CA 94267-0651 |\n| Express Mail/Overnight Delivery: | WITHHOLDING SERVICES AND COMPLIANCE MS F182 |\n|  | FRANCHISE TAX BOARD |\n|  | SACRAMENTO CA 95827 |\n| Get FTB 1131, Franchise Tax Board Privacy Notice, at [ftb.ca.gov](ftb.ca.gov and)[ and](ftb.ca.gov and) search for privacy notice, or call us at 800.338.0505. If outside the United States, call 916.845.6500.\u003Cbr>Internet and Telephone Assistance/Asistencia Por Internet y Teléfono |  |\n\n[Website/Sitio web:](Website/Sitio web: ftb.ca.gov)[ ftb.ca.gov](Website/Sitio web: ftb.ca.gov)  \nTelephone/Teléfono: 800.852.5711 from within the United States/Dentro de los Estados Unidos  \n916.845.6500 from outside the United States/Fuera de los Estados Unidos  \nTTY/TDD: 800.822.6268 for persons with hearing or speech impairments/Personas con discapacidades  \nauditivas y del habla  \nTable of Contents  \nPAGE  \nPurpose ........................................................................................ 4  \nLaw References ................................................................................. 4  \nWhat’s New ..................................................................................... 4  \nFrequently Asked Questions ........................................................................4  \nGeneral Withholding Requirements ................................................................. 4  \nIncome Subject to Withholding ..................................................................... 6  \nEntities Subject to Withholding..................................................................... 6  \nWithholding Exemptions .......................................................................... 7  \nIncome Allocation................................................................................ 9  \nReduced Withholding and Waivers of Withholding .....................................................10  \nReduced Withholding........................................................................10  \nWaivers of Withholding ......................................................................11  \nNonwage, Independent Contractors, Rents and Royalties, Beneficiaries of Estates and Trusts ................12  \nEntertainment ..................................................................................14  \nDomestic Pass-Through Entities ...................................................................14  \nForeign (Non-U.S.) Partners .......................................................................17  \nReporting and Remitting Withholding Amounts/Due Dates ..............................................17  \nDomestic (Nonforeign) .......................................................................18  \nForeign (Non-U.S.) Partners ..................................................................19  \nWithholding Agent Liability and Penalties ............................................................19  \nRequirement to File a California Tax Return ..........................................................20  \nWhere to Get Forms and More Information .....","cbCaijhDkFeGHrcY","https://ap.wps.com/l/cbCaijhDkFeGHrcY","pdf",808051,23,"English","# Purpose\n# Law References\n# What’s New\n# Frequently Asked Questions\n# General Withholding Requirements\n## Income Subject to Withholding\n## Entities Subject to Withholding\n## Withholding Exemptions\n## Income Allocation\n## Reduced Withholding and Waivers of Withholding\n## Nonwage, Independent Contractors, Rents and Royalties, Beneficiaries of Estates and Trusts\n## Entertainment\n## Domestic Pass-Through Entities\n## Foreign (Non-U.S.) Partners\n## Reporting and Remitting Withholding Amounts/Due Dates\n## Withholding Agent Liability and Penalties\n## Requirement to File a California Tax Return\n# Where to Get Forms and More Information\n# Index","[{\"question\":\"What kinds of payments require withholding under these guidelines?\",\"answer\":\"Withhold on payments to nonresident independent contractors (including entertainers), rent or royalty payments to nonresidents, and distributions to nonresident beneficiaries. The publication also covers domestic and foreign nonresident partner withholding requirements.\"},{\"question\":\"Which California laws are cited for withholding requirements?\",\"answer\":\"The document cites California Revenue and Taxation Code (R\\u0026TC) Section 18662 for withholding of California income or franchise taxes to nonresidents on California source income. It also references backup withholding rules and provisions making the withholding agent liable to remit required withholding.\"},{\"question\":\"Does the guidelines address withholding for payments related to personal services in California?\",\"answer\":\"Yes. It explains that nonresidents are taxed on income from California sources, including payments for personal services performed in California, and that the source is determined by where the personal services are performed rather than where the nonresident lives or where the contract is entered.\"}]","Resident and Nonresident Withholding Guidelines - FTB Pub. 1017 | PDF",8]