Pacific is required to withhold tax from all payments or distributions of CA source income made to a non-California resident vendor when the payment or distributions are greater than $1,500 for the calendar year.

If you qualify for an exemption or reduced withholding, please notify Pacific as soon as possible and also forward a copy of your Withholding Exemption Certificate or Withholding Determination Notice to accountspayable@pacific.edu so that we may proceed with processing your payment in full or reduce payment for the appropriate tax amount.

For guidance, you may refer to CA FTB Pub. 1017, Resident and Nonresident Withholding Guidelines, with CA Source Income and for the forms click here for Resident withholding form and here for Nonresident withholding form.

Please consult with an outside tax advisor if you are uncertain whether you qualify for a waiver or reduced withholding as Pacific does not provide tax advice.