California Form 592-A - Payment Voucher For Foreign Partner Or Member Withholding - 2017 Page 3
Download a blank fillable California Form 592-A - Payment Voucher For Foreign Partner Or Member Withholding - 2017 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete California Form 592-A - Payment Voucher For Foreign Partner Or Member Withholding - 2017 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
42017 Instructions for Form 592-A
Payment Voucher for Foreign Partner or Member Withholding
References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).
General Information
Instructions
R&TC Section 18662 requires withholding on payments made to
Form 592‑A has five payment vouchers. The first four installment
nonresidents for income received from California sources. For foreign
vouchers are submitted with each of the four withholding payments
partners or members, the withholding rate is the maximum California
throughout the year. The fifth voucher is a supplemental payment
tax rate applicable to the partner or member (currently, 8.84% for
voucher. The supplemental payment voucher is only submitted when
corporations, 10.84% for banks and financial institutions, and 12.3% for
Form 592‑F has a balance due.
all others).
The withholding agent completes this form. The information on
Form 592‑A should match the withholding agent information that is
Purpose
submitted to the FTB on Form 592‑F.
Use Form 592‑A, Payment Voucher for Foreign Partner or Member
Using black or blue ink, enter the withholding agent’s name, and federal
Withholding, to remit partnership or limited liability company (LLC)
employer identification number (FEIN), California corporation number
withholding payments on foreign partners or members to the Franchise
(CA Corp no.), or California Secretary of State (CA SOS) file number
Tax Board (FTB) during the year, or to remit the balance due on
of the partnership or LLC in the spaces provided. To ensure timely and
partnership or LLC income or gain allocable under Internal Revenue
proper application of the payment, verify that all of the information
Code (IRC) Section 704 to foreign (non‑U.S.) partners or members.
entered is complete.
Use Form 592‑A for calendar year 2017 or fiscal years beginning in 2017.
Private Mail Box (PMB) – Include the PMB in the address field. Write
“PMB” first, then the box number. Example: 111 Main Street PMB 123.
Use the vouchers to remit payment by check or money order only.
Payments may also be automatically withdrawn from a bank account
Foreign Address – Follow the country’s practice for entering the city,
via an electronic funds transfer (EFT). For more information, go to
county, province, state, country, and postal code, as applicable, in the
ftb.ca.gov and search for eft, or call 916.845.4025. If submitting
appropriate boxes. Do not abbreviate the country name.
payment via EFT, do not file Form 592‑A.
Enter the payment amount that represents withholding on partnership
Use Form 592‑A to remit backup withholding payments. Backup
or LLC income or gain allocable under IRC Section 704 to foreign
withholding supersedes all types of withholding. For more
(non‑U.S.) partners or members. If you have withholding for domestic
information on backup withholding, go to ftb.ca.gov and search for
and foreign partners or members, you can use the Installment Payment
backup withholding.
Worksheet that follows these instructions to figure the required
installment payment amounts of withholding for foreign partners or
At the close of the taxable year, the partnership or LLC completes
members. For more information about withholding on foreign partners
Form 592‑F, Foreign Partner or Member Annual Return, to report the
or members, get FTB Pub.1017, Resident and Nonresident Withholding
total withholding for the year and allocate the income or gain and
Guidelines.
related withholding to foreign partners or members. A completed
Form(s) 592‑B, Resident and Nonresident Withholding Tax Statement,
Where to File
must be provided to the payees.
Supplemental Payment Voucher – If there is a balance due on
Using black or blue ink, make your check or money order payable to:
Form 592‑F, submit the Supplemental Payment Voucher from
“Franchise Tax Board.” Write your FEIN, CA Corp no., or CA SOS file
Form 592‑A and Form 592‑F with the payment at the same time.
number, and “2017 Form 592‑A” on it. Make all checks or money orders
payable in U.S. dollars and drawn against a U.S. financial institution.
Do not use Form 592‑A to report tax withheld on domestic nonresident
partners or members. For more information regarding reporting tax
If you are remitting payment only, detach the appropriate installment
withheld on domestic nonresident partners or members, get Form 592,
voucher from Form 592‑A and enclose, but do not staple, the payment
Resident and Nonresident Withholding Statement.
with the voucher and mail to:
WITHHOLDING SERVICES AND COMPLIANCE
When to Pay
FRANCHISE TAX BOARD
PO BOX 942867
Payments with Form 592‑A are due to the FTB on the 15th day of the
SACRAMENTO CA 94267‑0651
4th, 6th, 9th, and 12th month of the partnership’s or LLC’s taxable year.
If you are submitting Form 592‑F with a payment, enclose but
If there is a balance due on Form 592‑F, line 8, remit payment with the
do not staple, Form 592‑F, the Supplemental Payment Voucher from
Supplemental Payment Voucher provided. The Supplemental Payment
Form 592‑A, and your payment, and mail to the address above.
Voucher and payment are due by the original due date of Form 592‑F,
regardless of extension.
The withholding agent retains a copy of this form for a minimum of
five years and must provide it to the FTB upon request.
When a due date falls on a weekend or holiday, the deadline to file and
pay is extended to the next business day.
Interest and Penalties
Due to the federal Emancipation Day holiday observed on April 17, 2017,
tax returns filed and payments mailed or submitted on April 18, 2017,
Interest and penalties will be assessed on late payments of withholding,
will be considered timely.
unless failure was due to reasonable cause. Interest is computed from
the due date of the withholding to the date paid. For more information,
get FTB Pub. 1150, Withhold at Source Penalty Information.
Form 592‑A Instructions 2016 Page 1
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial