On July 1, 2013, the California FTB began its Withholding Voluntary Compliance Program for eligible withholding agents who did not remit the required resident, nonresident, and real-estate withholding. Although the unpaid withholding must be paid, with interest, the FTB will limit the look-back period and eliminate audits for prior periods. The FTB will also waive information return penalties for the required look-back period.