Form 592-A - Nonresident Withholding Remittance Statement
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CALIFORNIA FORM
Nonresident Withholding Remittance Statement
592-A
To be filed by the withholding agent.
Withholding agent
Preparer (if other than withholding agent)
SSN or ITIN.
SSN or PTIN
FEIN
CA corp. no.
FEIN
CA corp. no.
Name of withholding agent
Name of preparer
Address (number and street, PO Box, Rural Route, Apt no., Suite, Room, or PMB no.) Address (number and street, PO Box, Rural Route, Apt no., Suite, Room, or PMB no.)
City
State
ZIP Code
City
State
ZIP Code
Contact person
Daytime telephone number
Contact person
Daytime telephone number
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Amount of independent contractor withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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2 Amount of rent or royalty withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2
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3 Amount of estate withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
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4 Amount of trust withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Amount of foreign (non-U .S .) partner or member withholding
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for taxable year beginning _____________________ and ending _______________________ . . . . . 5
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MONTH
DAY
YEAR
MONTH
DAY
YEAR
6 Amount of domestic (U .S .) nonresident S corporation shareholder, partner, or member withholding .
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See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
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7 Amount of other withholding___________________________________________________ . . . . . . 7
(describe)
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8 Amount of interest due . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
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9 Total amount of this payment . Add line 1 through line 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
Attach a check or money order for the full amount, payable to “Franchise Tax Board .” Write the
withholding agent’s FEIN, CA corp . no ., SSN or ITIN, and “Form 592-A” on the check or money order .
Note: Make all checks or money orders payable in U .S . dollars and drawn against a U .S . financial institution .
General Information
not separately stated), commissions paid to salespersons or agents
for orders received or sales made in California, fees for professional
Purpose
services rendered in California, and payments to entertainers,
wrestlers, boxers, etc ., for performances in California .
Use Form 592-A, Nonresident Withholding Remittance Statement, to
report and remit withholding payments to the Franchise Tax Board (FTB)
When compensation is paid for services performed both within
made during the year . For payments made after the end of the year, use
and outside of California, the portion paid for services performed
Form 592-B, Nonresident Withholding Tax Statement and attach this
in this state and subject to withholding should be determined by an
form to Form 592, Nonresident Withholding Annual Return .
allocation . The independent contractor should complete Form 587,
Nonresident Withholding Allocation Worksheet .
Who Must File
For more information, get FTB Pub . 1023, Nonresident Withholding
Any individual or entity making payments of California source income
Independent Contractor, Rent & Royalty Guidelines;
to individuals who are nonresidents of California or to corporations or
• Payments to nonresidents for rents or royalties on property (real
partnerships that do not have a permanent place of business in California
or personal) located in California . For more information, get FTB
or to non-California estates and trusts, must withhold tax from such
Pub . 1023;
payments, file Form 592-A, and remit the amount withheld to the FTB .
• Distributions of current year California source income to nonresident
beneficiaries from an estate or trust;
Income Subject to Withholding
• Prizes and winnings paid to nonresidents for contests in California;
Types of income subject to withholding include:
• Partnership income or gain allocable under IRC Section 704 to foreign
• Compensation for services performed in California by nonresidents
nonresident partners . For more information get FTB Pub . 1017,
who are not employees . Compensation for services includes payments
Nonresident Withholding S Corporation and Partnership Guidelines;
for services rendered in California (including payment of expenses
7091063
Form 592-A 2006 Side
For Privacy Notice, get form FTB 1131.
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