Fillable Form 592-B - Nonresident Withholding Tax Statement

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YEAR

CALIFORNIA FORM

Nonresident Withholding Tax Statement

592-B

FOR FRANCHISE

Copy A

Attach to Form 592 for each recipient.

TAX BOARD

Part I Recipient

Recipient’ s name

SSN

Address (number and street)

PMB no.

FEIN

California corp. no.

City

State

ZIP Code

Country

Part II Withholding agent

SSN

Withholding agent’ s (payer’s/partnership’s/limited liability company’s) name

PMB no.

FEIN

California corp. no.

Address (number and street)

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

Distributions

to Foreign (non-U.S.)

to Domestic (U.S.)

(describe)

Contractor

Royalties

Nonresident Partner/Member

Part IV Tax Withheld

1 Total amount subject to withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 Total California tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Withholding Agent Instructions

Attach Copy A of Form 592-B to the back of

General Information

Who Must File

Form 592 and mail with payment to:

Any person who has withheld on payments

Purpose

FRANCHISE TAX BOARD

to nonresidents or is a pass-through entity

PO BOX 942867

that was withheld upon and must flow

Use Form 592-B, Nonresident Withholding

SACRAMENTO CA 94267-0651

through the withholding credit must file

Tax Statement, to show the amount of

Forms 592-B (with Form 592, Nonresident

If you are filing Form(s) 592-B by magnetic

income subject to withholding and tax

Withholding Annual Return) with the

media, see Instructions for Form 592,

withheld for nonresidents for the year. File a

Franchise Tax Board (FTB) and give two

Magnetic Media Requirements, for instruc-

separate Form 592-B for each nonresident.

copies of Form 592-B to the persons or

tions on mailing the disk or CD to FTB.

Pass-through entities which were withheld

entities withheld upon.

upon by another entity should use

Distribute the other copies of Form 592-B as

Form 592-B to flow the withholding through

Note: Withholding agents who withhold

follows:

to their partners, members, S corporation

based on Form 594, Notice to Withhold Tax

• Copies B & C – Send to the recipient

shareholders, or beneficiaries whether they

at Source, should not include that withhold-

(vendor/payee) by the same date that Copy

are residents or nonresidents of California.

ing on Form 592-B.

A is due to the FTB.

Note: Use Form 592-A, Nonresident

• Copy D – Retained by withholding agent.

Withholding Remittance Statement, to remit

When and Where to File

withholding payments during the year. Use

Penalties

File Copy A of this form together with

Form 592, Nonresident Withholding Annual

Return, to report the total withholding for the

The withholding agent must furnish complete

Return, with the FTB on or before January 31

year and as a transmittal form for

and correct copies of Forms 592-B to the

following the close of the calendar year

Forms 592-B.

FTB and to the recipient (vendor/payee) by

unless you are withholding on foreign (non-

the due date.

U.S.) partners. For withholding on foreign

Common Errors / Helpful Hints

If the withholding agent fails to provide

partners, file Forms 592-B with Form 592,

complete, correct, and timely Forms 592-B to

Side 2 on or before the 15th day of the 4th

• Tax ID numbers must be obtained from all

the FTB for all nonresident withholding other

month following the close of the

payees.

than foreign partner withholding, the penalty

partnership's tax year. (If all the partners in

• All fields must be completed.

per Form 592-B is:

this partnership are foreign, Forms 592-B

• File Forms 592-B timely to avoid penalties.

• $15 if filed within 30 days after the due

and Form 592 must be filed on or before the

• Examples of how to complete Form 592-B

date.

15th day of the 6th month after the close of

under various situations are provided on

• $30 if filed by August 1.

the partnership's tax year.)

the Franchise Tax Board Website at

• $50 if filed after August 1 or a correct form

Look for “Withholding”

is not filed.

and “Nonresidents”.

592B05103

Form 592-B 2005

For Privacy Act Notice, get form FTB 1131 (Individuals only).

Form 592-B - Nonresident Withholding Tax Statement - 2005

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