Form 592-B - Resident And Nonresident Withholding Tax Statement, Form 593 - Real Estate Withholding Tax Statement- 2013
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1
2Resident and Nonresident Withholding
TAXABLE YEAR
CALIFORNIA FORM
2012
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.
SOS file no.
City
State ZIP Code
Daytime telephone number
(
)
Part II Recipient
Name of recipient
SSN or ITIN
DBA (if applicable)
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
00
2 Total California tax withheld (excluding backup withholding). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
00
3 Total Backup Withholding. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
00
Withholding Agent Instructions
What’ New
are exempt from backup withholding. For
information on RDPs, get FTB Pub. 737, Tax
additional information on California backup
Information for Registered Domestic Partners.
Increase in Rates – For taxable years beginning
withholding, go to ftb.ca.gov and search for
A Purpose
on or after January 1, 2012, the maximum
backup withholding.
personal income tax rate increased to 12.3%.
For purposes of Form 592-B, the term
Registered Domestic Partners (RDPs) –
In addition, non-California partnerships are
“nonresident” refers to both domestic and
Under California law, RDPs must file their
subject to withholding requirements on a sale
foreign recipients. A domestic nonresident is
California income tax returns using either the
of California real property at a rate of 3 1/3%
a person living outside of California, but living
married/RDP filing jointly or married/RDP filing
(.0333) of sales price or 12.3% of gain. The
in the United States. If you are a resident living
separately filing status. RDPs have the same
alternative withholding rate for the gain on sale
outside of the United States, you are a foreign
legal benefits, protections, and responsibilities
of California real property by S corporations
nonresident.
as married couples unless otherwise specified.
increased to 13.8% and 15.8% for financial
Use Form 592-B to report to the recipient
S corporations.
If you entered into a same-sex legal union in
the amount of payment or distribution
another state, other than a marriage, and that
subject to withholding and tax. Complete a
union has been determined to be substantially
General Information
separate Form 592-B for each resident or
equivalent to a California registered domestic
nonresident. Pass-through entities which were
partnership, you are required to file a California
Backup Withholding – Beginning on or
withheld upon by another entity should use
income tax return using either the married/RDP
after January 1, 2010, with certain limited
Form 592 to flow-through the withholding to
filing jointly or married/RDP filing separately
exceptions, payers that are required to
their S corporation shareholders, partners,
filing status.
withhold and remit backup withholding to
members, or beneficiaries whether they are
the Internal Revenue Service (IRS) are also
For purposes of California income tax,
residents or nonresidents of California.
required to withhold and remit to the Franchise
references to a spouse, husband, or wife also
Use Form 592-V, Payment Voucher for
Tax Board (FTB). The California backup
refer to a California RDP, unless otherwise
Resident and Nonresident Withholding, to
withholding rate is 7% of the payment. For
specified. When we use the initials RDP they
remit withholding payments during the year.
California purposes, dividends, interests,
refer to both a California registered domestic
To remit foreign partner withholding payments
and any financial institutions release of loan
“partner” and a California registered domestic
use Form 592-A, Payment Voucher for Foreign
funds made in the normal course of business
“partnership,” as applicable. For more
Partner or Member Withholding.
Form 592-B 2011 (REV 12-12)
7101123
5
For Privacy Notice, get form FTB 1131.
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