
Form 593-E, Real Estate Withholding – Computation of Estimated Gain or Loss.Form 593-C, Real Estate Withholding Certificate.Form 593, Real Estate Withholding Tax Statement.New Form 593 - Effective January 1, 2020, the following real estate withholding forms and instructions have been consolidated into one new Form 593, Real Estate Withholding Statement: Taxpayers should not consider the instructions as authoritative law.
INSTRUCTIONS FOR IREAL PRO CODE
It is not possible to include all requirements of the California Revenue and Taxation Code (R&TC) in the instructions. We include information that is most useful to the greatest number of taxpayers in the limited space available. The instructions provided with California tax forms are a summary of California tax law and are only intended to aid taxpayers in preparing their state income tax returns. 1001, Supplemental Guidelines to California Adjustments, the instructions for California Schedule CA (540 or 540NR), and the Business Entity tax booklets.

Additional information can be found in FTB Pub. For more information, go to ftb.ca.gov and search for conformity.

When California conforms to federal tax law changes, we do not always adopt all of the changes made at the federal level. However, there are continuing differences between California and federal law. In general, for taxable years beginning on or after January 1, 2015, California law conforms to the Internal Revenue Code (IRC) as of January 1, 2015.
