Fillable Form 592-B - Nonresident Withholding Tax Statement

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YEAR

CALIFORNIA FORM

Nonresident Withholding Tax Statement

592-B

FOR RECIPIENT’S

Copy C

RECORDS

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

Instructions for Recipient

beneficiaries. If you did not distribute the income,

For information on requirements to file a California

you must claim the withholding on the fiduciary

tax return or to get forms, call:

This withholding of tax does not relieve you of the

return (Form 541) instead of flowing the withhold-

From within the

requirement to file a California tax return within

ing to your beneficiaries.

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

three months and fifteen days (two months and

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

From outside the

fifteen days for a corporation) after the close of your

withholding through to your shareholders, claim a

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

taxable year.

portion on your corporation return (Form 100S) and

(not toll-free)

You may be assessed a penalty if:

flow the rest to your shareholders, or claim all of

OR Write to:

the withholding on the S corporation return. Get

• You do not file a California tax return.

TAX FORMS REQUEST UNIT

Forms 592 and 592-B to flow the withholding

• You file your tax return late.

FRANCHISE TAX BOARD

through to your shareholders.

• The amount of withholding does not satisfy

PO BOX 307

your tax liability.

Caution: The amount shown as “Total amount

RANCHO CORDOVA CA 95741-0307

subject to withholding” may be an estimate or may

How to Claim the Withholding

You can download, view, and print California tax

only reflect how withholding was calculated. Be

forms and publications from our Website at

To claim the withholding credit, report the income

sure to report your actual taxable California source

as required and enter the amount shown from Line

income. If you are an independent contractor or

2 on the line for nonresident withholding on your

Assistance for Persons with Disabilities

receive rents or royalties, see your contract and/or

California tax return. Attach the top portion of

We comply with the Americans with Disabilities Act.

Form 1099 to determine your California source

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

Persons with hearing or speech impairments please

income. If you are a partner, member, or

California tax return.

call:

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

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

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

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

the entire amount through to your partners or

issued by that entity to determine your California

Asistencia Telefonica y en el Internet

members or claim the withholding, to the extent of

source income.

Sitio en el Internet:

your outstanding tax liability, on your tax return. If

Additional Information

the withholding exceeds the amount of tax you still

Dentro de los Estados Unido

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

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

For additional information or to speak to a

your partners or members. If you do not have an

Fuera de los Estados Unidos,

representative regarding this form, call the

outstanding balance on your tax return, you must

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

Withholding Services and Compliance Section's

flow the entire amount to your partners or

(cargos aplican)

automated telephone service at:

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

Asistencia para Personas Discapacitadas

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

withholding through to your partners or members.

Nosotros estamos en conformidad con el Acta de

OR Write to:

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

Americanos Discapacitados. Personas con

withholding through to your beneficiaries if the

WITHHOLDING SERVICES AND COMPLIANCE

problemas auditivos pueden llamar al TTY/TDD

related income was distributed. Get Forms 592 and

SECTION

(800) 822-6268.

592-B to flow the withholding through to your

FRANCHISE TAX BOARD

PO BOX 942867

SACRAMENTO CA 94267-0651

592B05103

Form 592-B 2005

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

Form 592-B - Nonresident Withholding Tax Statement - 2005 Page 3

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