California Form 592-B - Nonresident Withholding Tax Statement - 2008
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YEAR
CALIFORNIA FORM
Nonresident Withholding Tax Statement
2008
592-B
Copy A
FOR WITHHOLDING
AGENT’S RECORDS
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
Payment to I/C
Rents
Estate
Trust
Allocations
Distributions
Other _______________
Independent
Entertainer/
or
Distributions
Distributions
to Foreign (non U.S.)
to Domestic (U.S.)
(describe)
Contractor (I/C)
Athletes/
Royalties
Nonresident Partners/Members
Nonresident S corporation
Speakers
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
Common Errors / Helpful Hints
information on RDPs, get FTB Pub. 737, Tax
Information for Registered Domestic Partners.
• Obtain identification numbers from all
Registered Domestic Partners (RDP) –
Round Cents To Dollars – Beginning with the
payees.
Effective for taxable years beginning on or
2007 tax forms, round cents to the nearest
• Complete all fields.
after January 1, 2007, RDPs under California
whole dollar. For example, round $50.50
• Complete Form(s) 592-B timely to avoid
law must file their California income tax
up to $51 or round $25.49 down to $25.
penalties.
returns using either the married/RDP filing
If you do not round, the FTB will disregard
jointly or married/RDP filing separately
the cents. This change helps process your
Who Must Complete
filing status. RDPs will have the same legal
returns quickly and accurately by providing
benefits, protections, and responsibilities as
consistency with the electronically filed
Form 592-B must be completed by any
married couples unless otherwise specified.
returns.
person who:
If you entered into in a same sex legal union
• Has withheld on payments to nonresidents.
in another state, other than a marriage, and
General Information
• Is a pass-through entity that was with-
that union has been determined to be sub-
held upon and must flow-through the
Purpose
stantially equivalent to a California registered
withholding credit.
domestic partnership, effective for taxable
Use Form 592-B, Nonresident Withholding
Give one copy of Form 592-B to the persons
years beginning on or after January 1, 2007,
Tax Statement, to show the amount of
or entities withheld upon.
you are required to file a California income
income subject to withholding and tax
tax return using either the married/RDP fil-
withheld for nonresidents. Complete a
ing jointly or married/RDP filing separately
When To Complete
separate Form 592-B for each nonresident.
filing status. For more information on what
Pass-through entities which were withheld
Form 592-B must be provided to:
states have legal unions that are considered
upon by another entity should use Form 592
• Each nonresident before January 31
substantially equivalent, go to our Website at
to flow-through the withholding to their
following the close of the calendar year.
and search for RDP.
S corporation shareholders, partners,
• Foreign partners on or before the 15th day
For purposes of California Income tax,
members, or beneficiaries whether they are
of the 4th month following the close of the
references to a spouse, a husband, or a wife
residents or nonresidents of California.
partnership’s taxable year.
also refer to a Registered Domestic Partner
Use Form 592, Quarterly Nonresident
If all the partners in the partnership are
(RDP), unless otherwise specified. When
Withholding Statement, to remit withholding
foreign, Form(s) 592-B must be provided on
we use the initials (RDP) they refer to both
payments during the year. To remit
or before the 15th day of the 6th month after
a California Registered Domestic “Partner”
foreign partner withholding payments use
the close of the partnership’s taxable year.
and a California Registered Domestic
Form 592-A, Foreign Partner or Member
“Partnership,” as applicable. For more
Quarterly Withholding Remittance Statement.
7101083
Form 592-B 2007
For Privacy Notice, get form FTB 1131.
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