California Form 592-B - Nonresident Withholding Tax Statement - 2006
Download a blank fillable California Form 592-B - Nonresident Withholding Tax Statement - 2006 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-B - Nonresident Withholding Tax Statement - 2006 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
4Reset Recipient Only
Print and Reset Entire Form
Reset Entire Form
YEAR
CALIFORNIA FORM
2006
592-B
Nonresident Withholding Tax Statement
Copy A
FOR FRANCHISE
Attach to Form 592 for each recipient.
TAX BOARD
Part I
Recipient
Recipient’s name
SSN or ITIN
Address (number and street, PO Box, Rural Route, APT no., Suite, Room, or PMB no.)
FEIN
CA corp. no.
City
State
ZIP Code
Country
Part II Withholding agent
Withholding agent’s (payer’s/S corporation’s/partnership’s/limited liability company’s) name
SSN or ITIN
Address (number and street, PO Box, Rural Route, APT no., Suite, Room, or PMB no.)
FEIN
CA corp. no.
Daytime telephone number
City
State
ZIP Code
(
)
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 Partner/Member
Nonresident S corporation
Shareholder/Partner/Member
Part IV Tax Withheld
1 Total amount subject to withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2 Total California tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
Withholding Agent Instructions
General Information
Who Must File
FRANCHISE TAX BOARD
PO BOX 942867
Purpose
Any person who has withheld on payments to
SACRAMENTO CA 94267-0651
nonresidents or is a pass-through entity that
Use Form 592-B, Nonresident Withholding
If you are filing Form(s) 592-B by magnetic
was withheld upon and must flow through the
Tax Statement, to show the amount of income
media, see Instructions for Form 592,
withholding credit must file Form(s) 592-B
subject to withholding and tax withheld for
Magnetic Media Requirements, for instructions
(with Form 592, Nonresident Withholding
nonresidents for the year. File a separate
on mailing the disk or CD to the FTB.
Annual Return) with the Franchise Tax Board
Form 592-B for each nonresident.
(FTB) and give two copies of Form 592-B to
Distribute the other copies of Form 592-B as
Pass-through entities which were withheld
the persons or entities withheld upon.
follows:
upon by another entity should use
Note: Withholding agents who withhold
• Copies B & C – Send to the recipient
Form 592-B to flow the withholding through
based on Form 594, Notice to Withhold Tax at
(vendor/payee) by the same date that
to their S corporation shareholders, partners,
Source, should not include that withholding
Copy A is due to the FTB.
members, or beneficiaries whether they are
on Form 592-B.
• Copy D – Retained by withholding agent.
residents or nonresidents of California.
Note: Use Form 592-A, Nonresident
When and Where to File
Penalties
Withholding Remittance Statement, to remit
withholding payments during the year. Use
File Copy A of this form together with
The withholding agent must furnish complete
Form 592, Nonresident Withholding Annual
Form 592, Nonresident Withholding Annual
and correct copies of Form(s) 592-B to the
Return, to report the total withholding
Return, with the FTB on or before January 31
FTB and to the recipient (vendor/payee) by the
for the year and as a transmittal form for
following the close of the calendar year unless
due date.
Form 592-B.
you are withholding on foreign (non-U.S.)
If the withholding agent fails to provide
partners. For withholding on foreign partners,
complete, correct, and timely Form(s) 592-B
Common Errors / Helpful Hints
file Form(s) 592-B with Form 592, Side 2
to the FTB for all nonresident withholding
on or before the 15th day of the 4th month
other than foreign partner withholding, the
• Tax ID numbers must be obtained from all
following the close of the partnership’s tax
penalty per Form 592-B is:
payees.
year. (If all the partners in this partnership are
• All fields must be completed.
• $15 if filed within 30 days after the due
foreign, Form(s) 592-B and Form 592 must
• File Form(s) 592-B timely to avoid penalties.
date.
be filed on or before the 15th day of the 6th
• Examples of how to complete Form 592-B
• $30 if filed by August 1.
month after the close of the partnership’s tax
under various situations are provided on
• $50 if filed after August 1 or a correct form
year.)
the Franchise Tax Board Website at
is not filed.
Attach Copy A of Form 592-B to the back of
Search for “Form 592-B
Form 592 and mail with payment to:
Examples” or “592-B Examples.”
7101063
Form 592-B 2006 (REV 04-07)
For Privacy Notice, get form FTB 1131.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial