California Form 592-B - Nonresident Withholding Tax Statement - 2007
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YEAR
CALIFORNIA FORM
2007
592-B
Nonresident Withholding Tax Statement
Copy A
FOR FRANCHISE
Attach to Form 592 for each recipient.
TAX BOARD
Part I Recipient
Name of Recipient
SSN or ITIN
Address (including suite, room, PO Box, or PMB no.)
FEIN
CA Corp no.
City
State ZIP Code
Country
Part II Withholding Agent
Name of Withholding Agent (Payer/S Corporation/Partnership/LLC/Trust)
Withholding Agent’s SSN or ITIN
Address (including suite, room, PO Box, or PMB no.)
FEIN
CA Corp no.
City
State ZIP Code
Daytime telephone number
(
)
Part III Type of Income Subject to Withholding. Check the applicable box(es).
Payment to
Rents
Estate
Trust
Allocations
Distributions
Other_________________________
Independent
or
Distributions
Distributions
to Foreign (non-U.S.)
to Domestic (U.S.)
(describe)
Contractor
Royalties
Nonresident Partners/Members
Nonresident S corporation
Shareholders/Partners/Members/Beneficiaries
Part IV Tax Withheld
1 Total income subject to withholding. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
00
2 Total California tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
00
Withholding Agent Instructions
What’s New
we use the initials (RDP) they refer to both a
Use Form 592-A, Nonresident Withholding
Remittance Statement, to remit withholding
California Registered Domestic “Partner” and a
Registered Domestic Partners (RDP) –
California Registered Domestic “Partnership,”
payments during the year. Use Form 592,
Effective for taxable years beginning on or
as applicable. For more information on
Nonresident Withholding Annual Return, to
after January 1, 2007, RDPs under California
RDPs, get FTB Pub. 737, Tax Information for
report the total withholding for the year and as
law must file their California income tax
Registered Domestic Partners.
a transmittal form for Form 592-B.
returns using either the married/RDP filing
Round Cents To Dollars – Beginning with the
jointly or married/RDP filing separately filing
Common Errors / Helpful Hints
2007 tax forms, round cents to the nearest
status. RDPs will have the same legal benefits,
• Obtain identification numbers from all
whole dollar. For example, round $50.50 up to
protections, and responsibilities as married
payees.
$51 or round $25.49 down to $25. If you do
couples unless otherwise specified.
• Complete all fields.
not round, the FTB will disregard the cents.
If you entered into in a same sex legal union in
• Complete and file Form(s) 592-B timely to
This change helps process your returns quickly
another state, other than a marriage, and that
avoid penalties.
and accurately by providing consistency with
union has been determined to be substantially
• For examples of how to complete
the electronically filed returns.
equivalent to a California registered domestic
Form 592-B under various situations, go to
partnership, effective for taxable years beginning
our Website at and search
General Information
on or after January 1, 2007, you are required
for Form 592 Examples.
to file a California income tax return using
Purpose
Who Must File
either the married/RDP filing jointly or married/
Use Form 592-B, Nonresident Withholding
RDP filing separately filing status. For more
Any person who has withheld on payments to
Tax Statement, to show the amount of
information on what states have legal unions
nonresidents, or is a pass-through entity that
income subject to withholding and tax
that are considered substantially equivalent, go
was withheld upon and must flow through the
withheld for nonresidents for the year. File a
to our Website at and search
withholding credit, must file Form(s) 592-B
separate Form 592-B for each nonresident.
for RDP.
(with Form 592, Nonresident Withholding
Pass-through entities which were withheld
For purposes of California Income tax,
Annual Return) with the Franchise Tax Board
upon by another entity should use
references to a spouse, a husband, or a wife
(FTB) and give two copies of Form 592-B to
Form 592-B to flow through the withholding
also refer to a Registered Domestic Partner
the persons or entities withheld upon.
to their S corporation shareholders, partners,
(RDP), unless otherwise specified. When
members, or beneficiaries whether they are
Withholding agents who withhold based on
residents or nonresidents of California.
Form 594, Notice to Withhold Tax at Source,
should not include that withholding on
Form 592-B.
7101073
Form 592-B 2007
For Privacy Notice, get form FTB 1131.
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