Real Estate Withholding — Computation of Estimated Gain or Loss

Use the California Tax Form Calculator California Tax Form 593e as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 California state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Real Estate Withholding — Computation of Estimated Gain or Loss
Part II – Computation
1	Selling price			1
2	Selling expenses			2
3	Amount realized. Subtract line 2 from line 1			3
4	Enter the price you paid to purchase the property (If you acquired the property other than by purchase, see instructions, How to Figure Your Basis .)		4
5	Seller/Transferor-paid points	5
6	Depreciation	6
7	Other decreases to basis	7
8	Total decreases to basis . Add line 5 through line 7		8
9	Subtract line 8 from line 4		9
10	Cost of additions and improvements	10
11	Other increases to basis	11
12	Total increases to basis . Add line 10 and line 11		12
13	Adjusted basis. Add line 9 and line 12		13
14	Enter any suspended passive activity losses from this property		14
15	Add line 13 and line 14			15
16	Estimated gain or loss on sale. Subtract line 15 from line 3 and enter the amount here . If you have a loss or zero gain, skip lines 17 and 18 . Complete the Seller/Transferor Signature area below and check the box on Form 593-C, Real Estate Withholding Certificate, Part II line 3 . If you have a gain, go to line 17			16
17	Optional gain on sale withholding amount. Check the applicable box for the filing type .
	Individual % Corporation % Bank and Financial Corporation % Non-California Partnership % S Corporation % Financial S Corporation %
	Multiply the amount on line 16 by the tax rate for the filing type selected above and enter the result on line 17 . This is the optional gain on sale withholding amount. If you elect the optional gain on sale withholding amount on line 17, get Form 593, Real Estate Withholding Tax Statement, and check the appropriate box on line 4 (Boxes B-G) for the Optional Gain on Sale Election, and transfer the amount on line 17 to Form 593, line 5.
	Sign Form 593 to certify the election .			17
18	Total sales price withholding amount. Multiply the selling price on line 1 by % () and enter the amount on line 18. This
	This is the total sales price withholding amount. If you select the total sales price withholding amount on line 18, check Box A “% () x Total Sales Price” on line 4 ofForm 593, and transfer the amount on line 18 to Form 593, line 5			18

Last reviewed: : If you believe this form requires an update, please contact us.

Quick Access Tools

Frequently Asked Questions

How does community property affect my CA return?

Married/RDP filers may have community property allocation rules; see CA guidance.

Are employer retirement contributions taxed by CA?

Pre-tax 401(k)/403(b) contributions reduce federal and generally CA taxable wages.

Is there a separate Medicare surtax in CA?

Additional Medicare is federal; California PIT is separate and applies via its own brackets/credits.

Does CA tax out-of-state remote work?

CA generally taxes income earned while working in CA; non-CA work may be non-CA source—track days/location.

Can I deduct mortgage interest in CA?

Often yes, subject to CA limits/adjustments; compare standard vs itemized for CA.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.