Form 592-B - Resident And Nonresident Withholding Tax Statement - 2015

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Resident and Nonresident Withholding
TAXABLE YEAR
CALIFORNIA FORM
2015
592-B
Tax Statement
Amended
Part I Withholding Agent
Name of withholding agent (from Form 592 or 592-F)
SSN or ITIN
 
 
 
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
Name of payee
SSN or ITIN
 
 
 CA
Address (apt./ste., room, PO Box, or PMB no.)
FEIN
CA Corp no.
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).
A
Payments to Independent Contractors
E
Estate Distributions
H
Allocations to Foreign (non-U.S.)
B
Trust Distributions
F
Elective Withholding
Nonresident Partners/Members
C
Rents or Royalties
G
Elective Withholding/Indian Tribe
I
Other ___________________________
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
2015 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).
General Information
TINs: social security number (SSN); individual
on Form 592, Resident and Nonresident
taxpayer identification number (ITIN); federal
Withholding Statement, or Form 592-F, Foreign
Do Not Round Cents to Dollars – On this form,
employer identification number (FEIN);
Partner or Member Annual Return. Complete a
do not round cents to the nearest whole dollar.
California corporation number (CA Corp no.);
separate Form 592-B for each payee.
Enter the amounts with dollars and cents as
or California Secretary of State (CA SOS) file
Form 592-B is provided to the payee to file
actually withheld.
number. Failure to provide a valid TIN will result
with their state tax return. This form can be
in the denial of the backup withholding credit.
Backup Withholding – With certain limited
provided to the payee electronically. For more
exceptions, payers that are required to withhold
information go to ftb.ca.gov and search for
Registered Domestic Partners (RDPs) –
and remit backup withholding to the Internal
electronic 592-B requirements. A broker can
For purposes of California income tax,
Revenue Service (IRS) are also required to
provide Form 592-B as a composite statement.
references to a spouse, husband, or wife also
withhold and remit to the Franchise Tax Board
For more information go to ftb.ca.gov and
refer to a California RDP, unless otherwise
(FTB) on income sourced to California. The
search for composite 592-B.
specified. When we use the initials RDP they
California backup withholding rate is 7% of the
refer to both a California registered domestic
Do not use Form 592-B to allocate or distribute
payment. For California purposes, dividends,
“partner” and a California registered domestic
withholding to each payee. Use Form 592 or
interests, and any financial institutions release
“partnership,” as applicable. For more
Form 592-F.
of loan funds made in the normal course of
information on RDPs, get FTB Pub. 737, Tax
Pass-through entities which were withheld
business are exempt from backup withholding.
Information for Registered Domestic Partners.
upon by another entity should use Form 592 to
For additional information on California backup
pass-through the withholding to their domestic
withholding, go to ftb.ca.gov and search for
A Purpose
nonresident partners in a partnership, limited
backup withholding.
liability company (LLC) members, estate
Use Form 592-B, Resident and Nonresident
If a payee has backup withholding, the payee
or trust beneficiaries, and S corporation
Withholding Tax Statement, to report to the
must contact the FTB to provide a valid
shareholders, or Form 592-F to pass-through
payee the amount of payment or distribution
Taxpayer Identification Number (TIN) before
the withholding to their foreign (non U.S.)
subject to withholding and tax as reported
filing a tax return. The following are acceptable
partners or members.
Form 592-B 2014
7101153
For Privacy Notice, get FTB 1131 ENG/SP.

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