Non-wage Withholding Common Errors.

• Position: FTB news

You prepared your client's tax return with all the information you had available and now they have a Notice of Tax Return Change. The notice reports they were not credited with the withholding they reported.

Below are some of the most common errors that occur resulting in the taxpayer not receiving their credit:

* The incorrect tax year form was used. The year of the tax form(s) and the year of the withholding must be the

same. The most current forms are available online. * The taxpayer identification numbers are not the same on the Form and the return. It is important that the SSN/FEIN listed on the form matches the SSN/FE on the return so we can match the form to the account.

* If the payee is a grantor trust, the form should have the name and SSN or ITIN of the grantor that is required to file a tax return and report the income. Do not enter the name of the trust or trustee,

* If the payee is a non-grantor trust, the form should have name and FEIN of the trust that is required to file a tax return and report the income. Do not enter the name or SSN of the individual or trustee.

* The...