Home Forums Tax California Franchise Tax California Franchise Tax Name * Password * Email JSTA님께서 정산 관련설명은 해주셨으므로 궁금하신 점에 대해 추가하자면 Management Fee를 제외한 금액의 7%로 withholding한다고 보시면 됩니다. https://www.ftb.ca.gov/about-ftb/newsroom/tax-news/august-2020/property-managers-and-california-withholding.html#:~:text=Property%20managers%20are%20required%20to,outside%20of%20California%20(nonresident%20owner) California law requires withholding of tax by persons having the control, receipt, custody, disposal, or payment of items of income, commonly termed “withhold at source.” (Title 18 California Code of Regulations (CCR) section 18662-1(a)(1)). As a property manager providing services to nonresident property owners, including but not limited to renting, leasing, or collecting rent or lease payments on behalf of the nonresident owner, you are considered the withholding agent for California withholding purposes. <strong>As a withholding agent, you are required to withhold 7% on rent or lease payments to nonresidents when the total payments of California source income, excluding property management fees, exceed $1,500 for the calendar year.</strong> For example, a property manager who collects rents from tenants for a nonresident California property owner is required to withhold 7% of all payments associated with rents paid to nonresident owners when the payments are greater than $1,500 per calendar year. <strong>The property manager may deduct its management fees and then calculate the seven 7% withholding based on the amount to be sent to the property owner.</strong> pnaconnect@pna-cpa.com I agree to the terms of service Comment
