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hello and welcome to our real estate withholding training class on form 593 real estate withholding statement im sonia caramazza and im chelsea bryant agenda today we will review form 593 real estate withholding statement ftb 4064 quick reference guide california real estate withholding brochure common errors and lastly remitter responsibilities real estate withholding statement form 593 generally withholding is required on the sale or transfer of california real property unless an exemption applies remitters should remind the sellers that when withholding is required they are not being double taxed the taxes withheld up front similar to wage withholding from an employer today we will break down the seven parts of form 593 and explain who is responsible for completing each part part 1 remitter information here we have the top of side 1 of form 593 part 1 should be completed by the remitter also known as the withholding agent or escrow agent the amended bo