# Form 593

URL: https://pdf.net/pdf-forms/real-estate-forms/593-form
Category: Real Estate Forms 
Attributes: Trusted by accountants, Official IRS form

Form 593 is a California state tax form used to report real estate withholding for a specific tax year, as well as to certify whether the seller is eligible for a full or partial tax exemption.

Our editable Form 593 streamlines the entire process. Once you fill out the form online, you can download it to your device and submit it.

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## Versions

- 2025 — [download PDF](https://cdn.sanity.io/files/i16te7yp/production/f2d3f3b4a390a32532bb533069a457b6db1c7217.pdf)

## How to Fill Out Form 593

Step 1: Open the blank Form 593.

Step 2: Enter the remitter and seller information in Parts I and II.

Step 3: Determine whether you’re eligible for a full or partial exemption in Parts III and IV.

Step 4: Complete the rest of the document according to the Form 593 instructions.

Step 5: Add all the necessary signatures.

Step 6: Review and download the form.

## Facts

### What Is Form 593?

Form 593, known as the Real Estate Withholding Statement, is used to manage income tax withholding on the sale or transfer of real property in California. Furthermore, sellers use it to determine whether they qualify for a tax exemption and estimate their loss or zero gain for withholding purposes.

### Who Is Required to File Form 593?

A Californian seller or transferor must fill out Form 593, whether they qualify for full, partial, or no withholding exemption. Furthermore, all remitters who withheld on the sale or transfer of a real property in California must file this document to report the amount withheld.

### When Is Form 593 Due?

Form 593 is due before the real estate transaction closes when the seller or transferor is exempt from tax withholding. In other cases, it must be sent to the Franchise Tax Board (FTB) by the 20th of the calendar month following the month in which the escrow closed.

### What Are the Penalties for Not Submitting Form 593?

If you fail to submit Form 593, you may face the following penalties:

- $50 if filed up to 30 days after the due date
- $110 if filed between 31 days and 6 months after the deadline
- $270 if filed more than 6 months after the due date

However, if failure to submit the form is due to an intentional disregard, you’ll be required to pay $550 or 10% of the required withholding, whichever sum is greater.

### Where Do I File Form 593?

You should file Form 593 with the Franchise Tax Board, either electronically or by mail. The specifics for both methods can be found on the official FTB website.

## Related forms

- [Form T2091IND](https://pdf.net/pdf-forms/real-estate-forms/t2091ind)
- [Form 8949](https://pdf.net/pdf-forms/tax-forms/form-8949)
- [Schedule D (Form 1040)](https://pdf.net/pdf-forms/tax-forms/schedule-d-form-1040)
- [Form 1040-X](https://pdf.net/pdf-forms/tax-forms/form-1040-x)
- [Personal Financial Statement Form](https://pdf.net/pdf-forms/financial-forms/personal-financial-statement)