What Is California Form 593?
By JC Pacific Corp Published 2026-09-01 Last professionally reviewed: September 2026
California Form 593 is the Real Estate Withholding Statement used in connection with certain transfers of California real property. It gathers seller, property, exemption, transaction, and withholding information.
Why does escrow request this form?
The form helps determine whether withholding is required and, when applicable, which withholding calculation is used. It also documents the amount remitted for a seller.
What information may be required?
The form may request:
- Seller or transferor information
- Tax identification information
- Property address and ownership percentage
- Type of transaction
- Exemption certification
- Basis and estimated-gain information
- Withholding method
- Signatures under penalty of perjury
Why should sellers act early?
A missing tax identification number, uncertain basis, foreign-seller issue, entity ownership, trust, installment sale, or disputed exemption can require additional work.
Frequently Asked Questions
Can escrow complete my tax calculation for me?
Escrow personnel are not authorized to provide tax or accounting advice.
What if multiple people own the property?
Each owner's information, ownership share, and tax circumstances may need separate attention.
Should I keep a copy?
Yes. Preserve the completed form with the closing and tax records.
Educational information
Never sign a tax certification you do not understand.
Send Form 593 questions to your CPA, enrolled agent, or tax attorney before signing the certification.
Wire-fraud warning
Always verify wire instructions by telephone using a known, independently confirmed number. Never rely on email instructions alone. If you suspect fraud, contact your bank, escrow, your agent and law enforcement immediately.
Read our wire-fraud protection guideRelated guides
All 25 guidesPut this guide to work
The next step is a conversation with a local agent.
JC Pacific Corp is an Irvine-based Southern California brokerage helping buyers navigate offers, escrow, and financing. Tell us what you are looking for and we will point you to current options across the region.
A note on legal advice: These guides provide general, educational information about California real estate practice. They are not legal advice and do not create an attorney-client relationship. Mortgage information is general education, not individualized lending, tax or legal guidance. For advice about your specific offer, contract, closing or financing, consult a qualified California real estate attorney and a qualified mortgage professional.
A note on these tax guides: The California home-sale tax articles provide general educational information and have been reviewed by a qualified California tax professional. They are not tax, legal, accounting, financial, or insurance advice, and JC Pacific Corp and its real estate professionals are not tax advisers. Sale price, equity, net proceeds, taxable gain, withholding, and final tax are different numbers, and withholding is a collection mechanism, not a determination of final tax liability. Verify current IRS and California Franchise Tax Board forms and rules with a qualified tax professional before making decisions.