If your clients are non-residents, they may have a non-resident withholding credit. If so, they should have received from the withholding agent Form FTB 592-B, Resident and Non-resident Withholding Tax Statement, that will document their non-resident withholding credit.

If your clients are individuals (either residents or non-residents) and sold California real property that was not their principal residence, withholding was probably performed as part of the transaction and they should have received Form 593, Real Estate Withholding Tax Statement, to document how much real estate withholding credit they have.

To claim these credits on the clients' California income tax return, enter the credit on line 73 (FTB 540) or 83 (FTB 540NR) (2021 versions) and attach a copy of the 592-B or 593 form to the return.

Do not claim it on any other line or the credit will be delayed or denied during processing.