• Pub 544 Other Dispositions of Assets – Internal Revenue Service (To download a copy of Pub 544 click here).
  • Pub 1016 California Franchise Tax Board Nonresident Withholding Real Estate Guide Lines. Provides guidance on the withholding requirements for sale of California Real Estate by non residents.  (To download a copy of Pub1016 click here).
  • Pub 1017 State of California Franchise Tax Board Nonresident Withholding–Partnership Guidelines – This publication provides guidance to Partnerships and LLCs on withholding requirements on payments made to nonresident partners/members of California excluding sales of real estate and payments to independent contractors. (To download a copy of Publication 1017 click here).