Form Ftb 4827 - Withholding Voluntary Compliance Program Application Page 4
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4You can apply for a PTIN online or by filing Form W-12,
b. For foreign pass-through owners, use the maximum
IRS Paid Preparer Tax Identification Number Application
tax rate for the payee.
and Renewal. For more information, go to irs.gov and
c. For all other nonwage compensation not listed above,
search for form w12.
use .07.
9. California withholding liability amount. Multiply the
Specific Application Instructions
California source income (data item 7) by the applicable
withholding rate(s) (data item 8).
Part 1 – Withholding Agent (Applicant) Information
Go to ftb.ca.gov and search for wvcp to view or download
Complete the information requested in Part 1 unless
the Exhibit A sample.
the Applicant wishes to apply anonymously. Anonymous
Applicants complete Part 2, Representative Information.
Part 6 – Applicant Signature
For the Application process to continue and for proper
You must sign and date the Application. Print your name
verification, the Applicant’s representative must ultimately
and corporate title to indicate your authority to sign on
disclose the Applicant’s identity to prepare the Agreement.
behalf of the Applicant.
Part 2 – Representative Information
Assembling the Application
Complete the information requested in Part 2. The
To ensure we correctly process your Application, at
representative must be authorized by the Applicant with a
the top of each attachment, write the Applicant’s or
valid Power of Attorney on file with FTB.
representative's name and identification number and
attach the documents to the Application in the following
Part 3 – Calendar Years Covered by the Application
order:
Enter each calendar year to be covered by the Application,
1. FTB 4827, Withholding Voluntary Compliance Program
which must be the current calendar year and the two
preceding calendar years (look-back period).
Application.
2. FTB 3520, Power of Attorney, if applicable.
Part 4 – Eligibility Questions
3. Exhibit A.
Answer each question. If the Applicant answers “No” to all
4. Other attachments.
the questions in Part 4, complete the Application entirely.
A “Yes” answer to any questions in Part 4 indicates the
When and Where to File
Applicant does not qualify to participate in the WVCP and
no further action is necessary.
If you meet eligibility requirements, mail or fax FTB 4827,
Withholding Voluntary Compliance Program Application,
Part 5 – Withholding Liability Calculation
and required documents at any time to:
Exhibit A must include all the following data:
Mail:
1. Applicant name.
WVCP APPLICATION
2. Calendar year.
FRANCHISE TAX BOARD
3. Payment periods:
PO BOX 942867
a. Period 1: 1/1-3/31
SACRAMENTO CA 94267-8888
b. Period 2: 4/1-5/31
Fax: 916.843.0489
c. Period 3: 6/1-8/31
d. Period 4: 9/1-12/31
Additional Information
4. Payment date(s) within each payment period.
For additional information or to speak to a representative
5. Payee(s). If you wish to list the payee(s) anonymously,
you may use a code name or number. For example:
about withholding, call Withholding Services and
Payee 1, Payee 2. However, the information may be
Compliance at: 888.792.4900 or 916.845.4900.
subject to review to verify the withholding calculations.
To get withholding program details, go to ftb.ca.gov and
6. Income payment type. For example: Real estate
search for wvcp.
transactions, independent contractor, distributions,
Internet and Telephone Assistance
rents, and royalties.
Website:
ftb.ca.gov
7. Total California source income subject to withholding.
Telephone:
916.845.6500 (7 a.m. to 4:30 p.m.
For real estate transactions, provide the total real estate
weekdays, except state holidays)
consideration. For property managers, provide gross
TTY/TDD:
800.822.6268 for persons with hearing or
rents less management fees. For guaranteed payments
speech impairments
not subject to payroll taxes, provide the gross payment.
For distributions, do not include return of capital.
Forms and Publications
8. Withholding rate based on the payee type, applicable
Go to ftb.ca.gov and search for withholding forms and
calendar year, and payment period.
publications to view, download, and print California tax
a. Real estate transactions. For gross sales price
forms.
method, use .0333; for the optional gain on sale
election, use the seller's timely-executed California
Form 593, Real Estate Withholding Tax Statement.
FTB 4827 (NEW 06-2013) C2 PAGE 4
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