SES-11
California Association of Realtors® Seller’s Intent to Exchange Supplement Form Revised 11/09. Used in Sales Contract to indicate Seller’s intention to exchange Relinquished Property.
BES-11
California Associations of Realtors® Buyer’s Intent to Exchange Supplement Form Revised 11/09. Used in Purchase Contract to indicate Buyer’s intention to complete exchange for Replacement Property.
Form 593
State of California Franchise Tax Board Real Estate Withholding Statement—To simplify and improve the process for its customers, the FTB consolidated forms 593, 593-C, 593-E, and 593-I. Beginning January 1, the new Form 593, Real Estate Withholding Statement, must be completed and signed during escrow. For more information, see Real Estate Withholding Statement Instructions.
Form 588
State of California Franchise Tax Board Nonresident Withholding Waiver Request—This form is used by Partnerships and LLCs to request a waiver of or reduced withholding on payments or distributions of California source income to California nonresident (U.S.-domestic) partners or members. This should not be used for the sale of real estate. Foreign (non-U.S.) partners or members are unable to request a waiver or reduced withholding.
Form 590
State of California Franchise Tax Board Withholding Exemption Certificate —This form is to be completed by recipients of California source income to certify that withholding is not required. This form is to be retained by the withholding agent. Typically withholding is exempt if the individual or entity is a resident of, has a place of business in, or is qualified to do business in California. This should not be used for the sale of real estate.
Form 590-P
State of California Franchise Tax Board Nonresident Withholding Exemption Certificate for Previously Reported Income of Partners and Members—This form is to be completed by nonresident recipients of payments of California source income from partnerships and LLCs to certify that withholding was not required on previous years’ income that has been reported on their California tax return. This form should not be used for the sale of real estate. This form is to be retained by the withholding agent.
Form 3840
California has enacted a new statute effective for real estate exchanged in an Internal Revenue Code Section 1031 tax-deferred exchange in tax years beginning on or after January 1, 2014. This new California statute requires that California taxpayers who sell California property and exchange into out-of-state property must file an information return (FTB 3840) with the Franchise Tax Board for the year of the exchange and for every subsequent tax year. The purpose of this new statute is to allow the Franchise Tax Board to keep records of and then tax that taxpayer when the out-of-state property is sold.
Form 8824
Internal Revenue Service Like-Kind Exchanges. Used to report a Like-Kind Exchange on a tax return.
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