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Additional Information

How to Claim the Withholding

If you do not have an outstanding balance on

your tax return, you must pass-through the

If you are an individual, you must claim

For additional information or to speak to

entire amount to your shareholders, partners,

the withholding credit on either Form 540,

a representative regarding this form, call

or members. Use Form 592 to pass the

California Resident Income Tax Return or

the Withholding Services and Compliance

withholding to your domestic shareholders,

Long Form 540NR, California Nonresident or

telephone service at: 888.792.4900 or

partners, or members. Use Form 592-F to pass

Part-Year Resident Income Tax Return.

916.845.4900.

the withholding to your foreign (non U.S.)

If you have backup withholding, you must

partners or members.

OR write to:

contact the FTB to provide a valid TIN before

If you are an estate or trust, you must

WITHHOLDING SERVICES AND COMPLIANCE

filing a tax return. The following are acceptable

pass-through the withholding to your

FRANCHISE TAX BOARD

TINs: SSN, ITIN, FEIN, CA Corp no., or CA SOS

beneficiaries if the related income was

file number. Failure to provide a valid TIN will

PO BOX 942867

distributed. Use Form 592 to pass-through the

result in the denial of the backup withholding

SACRAMENTO CA 94267-0651

withholding to your beneficiaries. If you did

credit. Using the information provided on this

You can download, view, and print California

not distribute the income, you must claim the

page, contact us as soon as you receive this

tax forms and publications at ftb.ca.gov.

withholding on the fiduciary return, Form 541,

form.

OR to get forms by mail, write to:

California Fiduciary Income Tax Return.

Report the income as required and enter the

TAX FORMS REQUEST UNIT

The amount shown as “Total income subject to

amount from Form 592-B, Part IV, line 2 on

FRANCHISE TAX BOARD

withholding” may be an estimate or may only

your California tax return as withholding from

PO BOX 307

reflect how withholding was calculated. Be sure

Form(s) 592-B or 593. Attach a copy of Form

RANCHO CORDOVA CA 95741-0307

to report your actual taxable California source

592-B to your California tax return. If you

income. If you are an independent contractor

For all other questions unrelated to withholding

received a composite statement from a broker,

or receive rent, endorsement income, royalties,

or to access the TTY/TDD number, see the

attach only the Form 592-B information. Make

see your contract and/or federal Form 1099

information below.

a copy for your records.

to determine your California source income.

Internet and Telephone Assistance

If you are an S corporation, partnership, or

If you are a shareholder of an S-corporation,

LLC, you may either pass-through the entire

Website:

ftb.ca.gov

partner in a partnership, or a member in an

amount to your shareholders, partners, or

Telephone: 800.852.5711 from within the

LLC, see your California Schedule K-1, Share

members or claim the withholding, to the

United States

of Income, Deductions, Credits, etc., issued by

extent of your outstanding tax liability, on your

916.845.6500 from outside the

that entity to determine your California source

tax return.

United States

income.

TTY/TDD: 800.822.6268 for persons with

If the withholding exceeds the amount of

hearing or speech impairments

tax you owe on your tax return, you must

pass-through the excess to your shareholders,

Asistencia Por Internet y Teléfono

partners, or members.

Sitio web: ftb.ca.gov

Teléfono:

800.852.5711 dentro de los

Estados Unidos

916.845.6500 fuera de los Estados

Unidos

TTY/TDD: 800.822.6268 para personas con

discapacidades auditivas o del

habla

Page 4 Form 592-B Instructions 2015

California Form 592-B (Draft) - Resident And Nonresident Withholding Tax Statement - 2016 Page 5

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