California Form 592-B - Resident And Nonresident Withholding Tax Statement - 2017
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2Resident and Nonresident Withholding
TAXABLE YEAR
CALIFORNIA FORM
2017
592-B
Tax Statement
m
Amended
Part I Withholding Agent Information
Name of withholding agent (from Form 592 or 592-F)
SSN or ITIN
m
m
m
Address (apt./ste., room, PO box, or PMB no.)
FEIN
CA Corp no.
CA SOS file no.
City (If you have a foreign address, see instructions.)
State
ZIP code
Daytime telephone number
(
(
)
)
Part II Payee Information
Name of payee
SSN or ITIN
m
m
m
Address (apt./ste., room, PO box, or PMB no.)
FEIN
CA Corp no.
CA SOS file no.
City (If you have a foreign address, see instructions.)
State
ZIP code
Part III Type of Income Subject to Withholding. Check the applicable box(es)
m
m
m
A
Payments to Independent Contractors
E
Estate Distributions
H
Allocations to Foreign (non-U.S.)
m
m
B
Trust Distributions
F
Elective Withholding
Nonresident Partners/Members
m
m
m
C
Rents or Royalties
G
Elective Withholding/Indian Tribe
I
Other ___________________________
m
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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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3 Total Backup Withholding. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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2017 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, 2015, and to the California Revenue and Taxation Code (R&TC).
What's New
interests, and any financial institutions release
refer to both a California registered domestic
of loan funds made in the normal course of
“partner” and a California registered domestic
Due Date Change – Beginning on or after
business are exempt from backup withholding.
“partnership,” as applicable. For more
January 1, 2016, the due date to provide Form
For additional information on California backup
information on RDPs, get FTB Pub. 737, Tax
592-B to each foreign (non-U.S.) partner
withholding, go to ftb.ca.gov and search for
Information for Registered Domestic Partners.
or member has changed from the 15th day
backup withholding.
Penalty Increase – Beginning on or after
of the 4th month following the close of the
If a payee has backup withholding, the payee
January 1, 2016, the penalties related to failure
partnership’s or LLC’s taxable year to the 15th
must contact the FTB to provide a valid
to file information returns increased. See
day of the 3rd month following the close of the
Taxpayer Identification Number (TIN) before
General Information F, Interest and Penalties,
partnership’s or LLC’s taxable year. See General
filing a tax return. The following are acceptable
or get FTB 1150, Withhold at Source Penalty
Information D, When to Complete, for more
TINs: social security number (SSN); individual
Information, for more information.
information.
taxpayer identification number (ITIN); federal
A
Purpose
employer identification number (FEIN);
General Information
California corporation number (CA Corp no.);
Use Form 592-B, Resident and Nonresident
or California Secretary of State (CA SOS) file
Withholding Tax Statement, to report to the
Backup Withholding – With certain limited
number. Failure to provide a valid TIN will
payee the amount of payment or distribution
exceptions, payers that are required to withhold
result in the denial of the backup withholding
subject to withholding and tax as reported
and remit backup withholding to the Internal
credit.
on Form 592, Resident and Nonresident
Revenue Service (IRS) are also required to
Registered Domestic Partners (RDPs) –
Withholding Statement, or Form 592-F, Foreign
withhold and remit to the Franchise Tax Board
For purposes of California income tax,
Partner or Member Annual Return. Complete a
(FTB) on income sourced to California. The
references to a spouse, husband, or wife also
separate Form 592-B for each payee.
California backup withholding rate is 7% of the
refer to a California RDP, unless otherwise
payment. For California purposes, dividends,
specified. When we use the initials RDP they
Form 592-B 2016
7101173
For Privacy Notice, get FTB 1131 ENG/SP.
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