California Form 592-B Draft - Resident And Nonresident Withholding Tax Statement - 2013
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3Resident and Nonresident Withholding
TAXABLE YEAR
CALIFORNIA FORM
2013
592-B
Tax Statement
Part I Withholding Agent
Name of withholding agent (Payer/S Corporation/Partnership/LLC/Trust)
SSN or ITIN
CA
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)
CA
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
H
Rents or Royalties
Nonresident Partners/Members
Other ___________________________
D
Distributions to Domestic (U.S.)
(describe)
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. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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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).
What's New
the Internal Revenue Service (IRS) are also
Registered Domestic Partners (RDPs) –
required to withhold and remit to the Franchise
For purposes of California income tax,
Do Not Round Cents to Dollars – On this form,
Tax Board (FTB). The California backup
references to a spouse, husband, or wife also
do not round cents to the nearest whole dollar.
withholding rate is 7% of the payment. For
refer to a California RDP, unless otherwise
Enter the amounts with dollars and cents as
California purposes, dividends, interests,
specified. When we use the initials RDP they
actually withheld.
and any financial institutions release of loan
refer to both a California registered domestic
funds made in the normal course of business
“partner” and a California registered domestic
are exempt from backup withholding. For
“partnership,” as applicable. For more
General Information
additional information on California backup
information on RDPs, get FTB Pub. 737, Tax
withholding, go to ftb.ca.gov and search for
Information for Registered Domestic Partners.
For taxable years beginning on or after
backup withholding.
January 1, 2011, the maximum personal
A Purpose
income tax rate is 9.3%. In addition,
If a payee has backup withholding, the payee
For purposes of Form 592-B, Resident and
non-California partnerships are subject
must contact the FTB to provide a valid
Nonresident Withholding Tax Statement, the
to withholding requirements on a sale of
Taxpayer Identification Number (TIN) before
term “nonresident” refers to both domestic and
California real property at a rate of 3 1/3%
filing a tax return. The following are acceptable
foreign recipients. A domestic nonresident is
(.0333) of sales price or 9.3% of gain. The
TINs: social security number (SSN); individual
a person living outside of California, but living
alternative withholding rate for the gain on sale
taxpayer identification number (ITIN); federal
in the United States. If you are a resident living
of California real property by S corporations is
employer identification number (FEIN);
outside of the United States, you are a foreign
10.8% and 12.8% for financial S corporations.
California corporation number (CA Corp no.);
nonresident.
or Secretary of State (SOS) file number. Failure
Backup Withholding – Beginning on or
to provide a valid TIN will result in the denial of
Use Form 592-B to report to the recipient the
after January 1, 2010, with certain limited
the backup withholding credit.
amount of payment or distribution subject
exceptions, payers that are required to
to withholding and tax. Complete a separate
withhold and remit backup withholding to
Form 592-B 2012
7101133
For Privacy Notice, get form FTB 1131.
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