"The vertebrae of the spine are likely to be displaced or subluxated. One of more vertebrae may get out of place very much. This may cause serious complications, and even death, if not properly adjusted. Whoever pays no attention, or paying attention, does not comprehend them, how can he understand the disease which befalls man? The doctor should look well to the spine, for many diseases have their origin in vertebral displacements." – Hippocrates

YOU MAY STILL HAVE NONRESIDENT WITHHOLDING RESPONSIBILITIES FRANCHISE TAX BOARD NONRESIDENT WITHHOLDING REQUIREMENTS

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, click the link below.

• DECISION CHART
  

  For a copy of the necessary forms visit the Forms and Publication page by clicking the link.

• FORMS & PUBLICATIONS
  

  For more general information on withholding requirements, visit the Withholding on California Source Income by clicking the link or contact us at (888) 792–4900.

• CALIFORNIA WITHHOLDING