California Form 592-B - Resident And Nonresident Withholding Tax Statement - 2009
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1
2Resident and Nonresident Withholding
TAXABLE YEAR
CALIFORNIA FORM
2009
592-B
Tax Statement
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
Part II Withholding Agent
Name of Withholding Agent (Payer/S Corporation/Partnership/LLC/Trust)
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
If you entered into in a same sex legal union
foreign recipients. A domestic nonresident is
in another state, other than a marriage,
a person living outside of California, but living
Increase In Rates – For taxable years
and that union has been determined to
in the United States. If you are a resident
beginning on or after January 1, 2009,
be substantially equivalent to a California
living outside of the United States, you are a
the maximum personal income tax rate is
registered domestic partnership, you are
foreign nonresident.
increased to 9.55%. In addition, non-California
required to file a California income tax return
Use Form 592-B, Resident and Nonresident
Partnerships are subject to withholding
using either the married/RDP filing jointly or
Withholding Tax Statement, to show the
requirements on a sale of California real
married/RDP filing separately filing status.
amount of income subject to withholding
property at a rate of 3 1/3% of sales proceeds
For more information on what states have
and tax. Complete a separate Form 592-B for
or 9.55% of gain. The alternative withholding
legal unions that are considered substantially
each resident or nonresident. Pass-through
rates for the sale of California real property
equivalent, go to our website at ftb.ca.gov
entities which were withheld upon by another
by S corporations is increased to 11.05% and
and search for RDP.
entity should use Form 592, Quarterly
13.05% for Financial S corporations.
For purposes of California Income tax,
Resident and Nonresident Withholding
references to a spouse, a husband, or a wife
Statement, to flow-through the withholding
For taxable years beginning on or after
also refer to a California registered domestic
to their S corporation shareholders, partners,
January 1, 2009, the title for Form 592-B
partner (RDP), unless otherwise specified.
members, or beneficiaries whether they are
has changed from, Nonresident Withholding
When we use the initials RDP they refer
residents or nonresidents of California.
Tax Statement, to Resident and Nonresident
to both a California registered domestic
Withholding Tax Statement, however, the
Use Form 592, to remit withholding payments
“partner” and a California registered domestic
filing requirements have not changed.
during the year. To remit foreign partner
“partnership,” as applicable. For more
withholding payments use Form 592-A,
information on RDPs, get FTB Pub. 737, Tax
General Information
Foreign Partner or Member Quarterly
Information for Registered Domestic Partners.
Withholding Remittance Statement.
Registered Domestic Partners (RDP) –
Round Cents To Dollars – Round cents to
RDPs under California law must file their
the nearest whole dollar. For example, round
B Common Errors / Helpful
California income tax returns using either the
$50.50 up to $51 or round $25.49 down to
Hints
married/RDP filing jointly or married/RDP
$25.
filing separately filing status. RDPs have
• Get identification numbers from all payees.
the same legal benefits, protections, and
• Complete all fields.
A Purpose
responsibilities as married couples unless
• Complete Form(s) 592-B timely to avoid
For purposes of this form, the term,
otherwise specified.
penalties.
nonresident, refers to both domestic and
Form 592-B 2008 (REV 05-09)
7101093
For Privacy Notice, get form FTB 1131.
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