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Landscape Architects Technical Committee
2420 Del Paso Road, Suite 105
Sacramento, CA 95834
(916) 575-7230
fax: (916) 575-7285
email: latc@dca.ca.gov
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If you pay California source income to nonresidents of California, the California Franchise Tax Board (FTB) wants to make you aware that unless certain exceptions apply, you must withhold and send to FTB seven percent of all payments that exceed $1,500 in a calendar year. (California Revenue and Taxation Code Section 18662)
For more information on whether or not you are required by law to withhold or to get the appropriate forms to use, link here.


