Form 592-B - Resident And Nonresident Withholding Tax Statement - 2013
Download a blank fillable Form 592-B - Resident And Nonresident Withholding Tax Statement - 2013 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 592-B - Resident And Nonresident Withholding Tax Statement - 2013 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1Resident and Nonresident Withholding
TAXABLE YEAR
CALIFORNIA FORM
2013
592-B
Tax Statement
Part I Withholding Agent
Name of withholding agent (Payer/S Corporation/Partnership/LLC/Trust)
SSN or ITIN
Address (suite, room, PO Box, or PMB no.)
FEIN
CA Corp no.
CA SOS file no.
City
State ZIP Code
Daytime telephone number
(
)
Part II Recipient
Name of recipient
SSN or ITIN
DBA (if applicable)
CA
Address (suite, room, PO Box, or PMB no.)
FEIN
CA Corp no.
SOS file no.
City
State
ZIP Code
Part III Type of Income Subject to Withholding. Check the applicable box(es).
A
Payments to Independent Contractors
E
Estate Distributions
G
Payments to Independent Contractor
B
Trust Distributions
F
Allocations to Foreign (non-U.S.)
Entertainers/Athletes/Speakers
C
Rents or Royalties
Nonresident Partners/Members
H
Other ___________________________
(describe)
D
Distributions to Domestic (U.S.)
Nonresident Partners/Members/
Beneficiaries/S Corporation Shareholders
Part IV Tax Withheld
1 Total income subject to withholding. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2 Total California tax withheld (excluding backup withholding). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3 Total Backup Withholding. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
Instructions for Form 592-B
Resident and Nonresident Withholding Tax Statement
References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2009, and to the California Revenue and Taxation Code (R&TC).
What's New
withhold and remit backup withholding to
Registered Domestic Partners (RDPs) –
the Internal Revenue Service (IRS) are also
For purposes of California income tax,
Increase in Rates – For taxable years
required to withhold and remit to the Franchise
references to a spouse, husband, or wife also
beginning on or after January 1, 2012, the
Tax Board (FTB). The California backup
refer to a California RDP, unless otherwise
maximum personal income tax rate increased
withholding rate is 7% of the payment. For
specified. When we use the initials RDP they
to 12.3%. In addition, non-California
California purposes, dividends, interests,
refer to both a California registered domestic
partnerships are subject to withholding
and any financial institutions release of loan
“partner” and a California registered domestic
requirements on a sale of California real
funds made in the normal course of business
“partnership,” as applicable. For more
property at a rate of 3 1/3% (.0333) of
are exempt from backup withholding. For
information on RDPs, get FTB Pub. 737, Tax
sales price or 12.3% of gain. The alternative
additional information on California backup
Information for Registered Domestic Partners.
withholding rate for the gain on sale of
withholding, go to ftb.ca.gov and search for
A Purpose
California real property by S corporations
backup withholding.
increased to 13.8% and 15.8% for financial
For purposes of Form 592-B, Resident and
If a payee has backup withholding, the payee
S corporations.
Nonresident Withholding Tax Statement, the
must contact the FTB to provide a valid
term “nonresident” refers to both domestic and
Do Not Round Cents to Dollars – On this form,
Taxpayer Identification Number (TIN) before
foreign recipients. A domestic nonresident is
do not round cents to the nearest whole dollar.
filing a tax return. The following are acceptable
a person living outside of California, but living
Enter the amounts with dollars and cents as
TINs: social security number (SSN); individual
in the United States. If you are a resident living
actually withheld.
taxpayer identification number (ITIN); federal
outside of the United States, you are a foreign
employer identification number (FEIN);
General Information
nonresident.
California corporation number (CA Corp no.);
or California Secretary of State (CA SOS) file
Use Form 592-B to report to the recipient the
Backup Withholding – Beginning on or
number. Failure to provide a valid TIN will result
amount of payment or distribution subject
after January 1, 2010, with certain limited
in the denial of the backup withholding credit.
to withholding and tax. Complete a separate
exceptions, payers that are required to
Form 592-B for each resident or nonresident.
Form 592-B 2012
7101133
For Privacy Notice, get form FTB 1131.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial