In light of the COVID-19 pandemic the California Franchise Tax Board (“FTB”) has issued extensions for reporting and payment of certain tax types, which include withholding tax. For non-resident/non-wage withholding payments and reporting for the first two pay periods, the new due date for reporting and payment is now July 15, 2020. The third pay period reporting and payment due date is September 15, 2020. The fourth pay period reporting and payment due date is January 15, 2021.
For foreign partner or member withholding, if the form or payment was due between 3/15/20 and 6/15/20, reporting and payment is now extended to July 15, 2020.
To review these and other tax extensions published by the FTB, please click here.