Form 593-V at a glance
What it is: Form 593-V, Payment Voucher for Real Estate Withholding, remits real estate withholding payments to the Franchise Tax Board (FTB).
Where and when to file: Remit withholding payments within 20 days following the end of the month in which the real estate transaction closed.
The remitter completes this form.
What to bring and attach to Form 593-V
Use the voucher to remit payment by check or money order only.
Make the check or money order payable to the Franchise Tax Board. Write the remitter's identification number and 2026 Form 593-V on the check or money order.
A filled-in Form 593-V example: an escrow company remits withholding
How to fill out Form 593-V, box by box
How Form(s) 593 was submitted
Check the appropriate box for Electronic or Paper, depending on how Form(s) 593 was submitted. Check only one box. Enter the number of Form(s) 593 submitted to the FTB.
Do not mail paper copies of Form(s) 593 to the FTB if submitted electronically. Mailing a paper copy of your electronically filed Form(s) 593 may cause a delay in processing.
Business name and identification number
Using black or blue ink, enter the business or individual name (not both), identification number, telephone number, address, and amount of payment of the party responsible for closing the transaction or any other party who receives and disburses payment for the sale of real property.
If the party is an escrow company, title company, exchange company, corporation, partnership, limited liability company, nongrantor trust, or estate, enter the business name and business identification number.
The remitter information on Form 593-V must match the information reported to the FTB on Form(s) 593, Part I. Complete voucher using Remitter Information from Form(s) 593, Part I.
First name, initial and last name
If the business name is not applicable, include the individual's or grantor's first name, initial, last name, and identification number.
Address
Private MailBox (PMB) - Include the PMB in the address field. Write PMB first, then the box number. Example: 111 Main Street PMB 123.
Foreign Address - Follow the country's practice for entering, the city, county, province, state, country, and postal code, as applicable, in the appropriate boxes. Do not abbreviate the country name.
Checks in U.S. dollars
Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution.
More rules for Form 593-V
Print all names and words in CAPITAL LETTERS. To ensure timely and proper application of the payment, verify that all of the information entered is complete.
The remitter retains a copy of this form for a minimum of five years and must provide it to the FTB upon request.
Interest is computed from the due date of the withholding to the date paid.
Common questions about Form 593-V
Is there a deadline?
Remit withholding payments within 20 days following the end of the month in which the real estate transaction closed.
Where do I file it?
If Form(s) 593 is submitted by mail, detach the payment voucher and enclose, but do not staple, Form(s) 593, Form 593-V, along with the payment. If Form(s) 593 is submitted electronically, detach the payment voucher and enclose, but do not staple, Form 593-V along with the payment. Mail to WITHHOLDING SERVICES AND COMPLIANCE MS F182 FRANCHISE TAX BOARD PO BOX 942867 SACRAMENTO CA 94267-0651
Is there a penalty?
Interest and penalties will be assessed on late payments of withholding, unless failure was due to reasonable cause.
When is this form not the right one?
If no payment is due, do not mail this voucher.
Sources
[1] California FTB Form 593-V, Payment Voucher for Real Estate Withholding, Franchise Tax Board (the Official source link on this page).