California Business Portal

My limited liability company (LLC) has a nonresident member and we are making a payment to them. Does the LLC have any special filing requirements?

California Revenue and Taxation Code Section 18662 and related regulations require withholding of California income or franchise taxes from payments and distributions made to nonresidents of California source income. Get Publication 1017, Resident and Nonresident Withholding Guidelines, for more information.

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