Payments to California non-residents who come to California to perform services are subject to California State tax withholding at the rate of 7% if the gross payment is over $1,500 per calendar year (FTB Pub 1017).
- Withholding can only be waived or reduced by the Franchise Tax Board – federal income tax treaties do not apply to state tax.
For more information please review the
- CA Form 588 Nonresident Withholding Waiver Request
- CA Form 589 Nonresident Reduced Withholding Request
- CA Form 590 Withholding Exemption Certificate
Tax Information Chart