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See also: 1040 California frequently asked questions
Overview
California withholding is reported on Form 540/540NR either as real estate and other withholding (Form 540, line 73 or Form 540NR, line 83), representing withholding reported via Forms 593 or 592-B or as California income tax withheld (Form 540, line 71 or Form 540NR, line 81), representing all other sources of withholding.
California withholding entered at the federal level defaults to being reported on Form 540, line 71 or Form 540NR, line 81. California withholding may be entered on federal Screens W2, W2G, 1099R, A, St Pmt, B&D, C, Rent, Farm, 4835, K1-4, K1T-2, Income, 1099M, and SSA-1099. Use the Amount withheld from this seller field on this screen to move an amount from Form 540, line 71 to line 73 or from Form 540NR, line 81 to line 83.
- If the withholding is not entered in the federal screens, mark the Amount not entered as withholding on any federal screen field.
- If the withholding was entered on federal Screen K1-4 or federal Screen K1T-2, you must use the fields on this screen to identify the corresponding K-1 activity.
For returns filed electronically, amounts reported as real estate and other withholding on Form 540/540NR require supplemental data entry on Screens CA593 and CA592-B. Information in this screen is included in an electronically filed return as required by the Franchise Tax Board.
Similar to Form 540/540NR electronic filing requirements, California FTB requires supplemental data entry for electronically filed Form 568 (LLC) returns which include withholding amounts from Form 592-B or Form 593. If an entry is made in the LLC unit number field, information in this screen is used for reconciling the Form 568 electronic record of the activity selected instead of the Form 540/540NR electronic record. UltraTax CS does not transfer withholding entered in federal screens to Form 568. When a unit of this screen is attributable to an LLC, the amount entered in the Amount withheld from this seller field is reported on Form 568 for the corresponding activity.
593 Facsimile
Enter required Form 593 info for ELF, including
Part I - Withholding Agent:
- Enter Name or Business name. If entering Name (of individual), enter a first name and a last name, separated by a space.
- Enter Address
- Enter City, state, and ZIP code -or- enter Foreign country code/name
- Enter ID Number: Enter FEIN, CA corporation number (7 digits), or SSN/ITIN
Part II - Seller or Transferor:
- Enter Property address and Property city, state, ZIP code -or- enter Parcel number and county.
- Part III - Escrow or Exchange Information:
- Enter Escrow or Exchange Number
- Enter Date of Transfer
- Enter Type of transaction. Select the appropriate choice from the fieldview.
- Enter Withholding Calculation. Select the appropriate choice from the fieldview.
- Enter Name
- Enter Telephone number
- Enter Escrow business name
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