Fillable Form 592-B - Nonresident Withholding Tax Statement

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YEAR

CALIFORNIA FORM

Nonresident Withholding Tax Statement

592-B

FILE WITH THE

Copy B

STATE RETURN

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 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Attach only the top portion of this form to the front of your California tax return (as you would a Form W-2).

592B05103

Form 592-B 2005

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

DETACH HERE

you must claim the withholding on the fiduciary

For information on requirements to file a California

Instructions for Recipient

return (Form 541) instead of flowing the withhold-

tax return or to get forms, call:

ing to your beneficiaries.

This withholding of tax does not relieve you of the

From within the

requirement to file a California tax return within

If you are an S corporation, you can flow all of the

United States . . . . . . . . . . . . . . . . (800) 852-5711

three months and fifteen days (two months and

withholding through to your shareholders, claim a

From outside the

fifteen days for a corporation) after the close of your

portion on your corporation return (Form 100S) and

United States . . . . . . . . . . . . . . . . (916) 845-6500

taxable year.

flow the rest to your shareholders, or claim all of

(not toll-free)

the withholding on the S corporation return. Get

OR Write to:

You may be assessed a penalty if:

Forms 592 and 592-B to flow the withholding

TAX FORMS REQUEST UNIT

• You do not file a California tax return.

through to your shareholders.

FRANCHISE TAX BOARD

• You file your tax return late.

Caution: The amount shown as “Total amount

PO BOX 307

• The amount of withholding does not satisfy

subject to withholding” may be an estimate or may

RANCHO CORDOVA CA 95741-0307

your tax liability.

only reflect how withholding was calculated. Be

You can download,view, and print California tax

How to Claim the Withholding

sure to report your actual taxable California source

forms and publications from our Website at

To claim the withholding credit, report the income

income. If you are an independent contractor or

as required and enter the amount shown from Line

receive rents or royalties, see your contract and/or

Assistance for Persons with Disabilities

2 on the line for nonresident withholding on your

Form 1099 to determine your California source

We comply with the Americans with Disabilities Act.

California tax return. Attach the top portion of

income. If you are a partner, member, or

Persons with hearing or speech impairments please

Form 592-B, Copy B to the lower front of your

beneficiary of a partnership, LLC, estate, or trust,

call:

California tax return.

see your California Schedule K-1 (565, 568, 541)

issued by that entity to determine your California

TTY/TDD . . . . . . . . . . . . . . . . . . . (800) 822-6268

If you are a partnership or LLC, you may either flow

source income.

the entire amount through to your partners or

Asistencia Telefonica y en el Internet

members or claim the withholding, to the extent of

Sitio en el Internet:

Additional Information

your outstanding tax liability, on your tax return. If

Dentro de los Estados Unido

the withholding exceeds the amount of tax you still

For additional information or to speak to a

llame al . . . . . . . . . . . . . . . . . . . . (800) 852-5711

owe on your tax return, you must flow the excess to

representative regarding this form, call the

Fuera de los Estados Unidos,

your partners or members. If you do not have an

Withholding Services and Compliance Section's

llame al . . . . . . . . . . . . . . . . . . . . (916) 845-6500

outstanding balance on your tax return, you must

automated telephone service at:

(cargos aplican)

flow the entire amount to your partners or

(888) 792-4900 (toll-free) or (916) 845-4900.

members. Get Forms 592 and 592-B to flow the

Asistencia para Personas Discapacitadas

OR Write to:

withholding through to your partners or members.

Nosotros estamos en conformidad con el Acta de

WITHHOLDING SERVICES AND COMPLIANCE

Americanos Discapacitados. Personas con

If you are an estate or trust, you must flow the

SECTION

problemas auditivos pueden llamar al TTY/TDD

withholding through to your beneficiaries if the

FRANCHISE TAX BOARD

(800) 822-6268.

related income was distributed. Get Forms 592 and

PO BOX 942867

592-B to flow the withholding through to your

SACRAMENTO CA 94267-0651

beneficiaries. If you did not distribute the income,

Form 592-B - Nonresident Withholding Tax Statement - 2005 Page 2

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