California Form 592-B - Resident And Nonresident Withholding Tax Statement - 2010
Download a blank fillable California Form 592-B - Resident And Nonresident Withholding Tax Statement - 2010 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete California Form 592-B - Resident And Nonresident Withholding Tax Statement - 2010 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1Resident and Nonresident Withholding
TAXABLE YEAR
CALIFORNIA FORM
2010
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.
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.
City
State
ZIP Code
Part III Type of Income Subject to Withholding. Check the applicable box(es).
A
Payments to Independent Contractors (I/C)
D
Estate Distributions
G
Distributions to Domestic (U.S.)
B
Payments to I/C Entertainers/Athletes/
E
Trust Distributions
Nonresident S corporation Shareholders/
Speakers
F
Allocations to Foreign (non U.S.)
Partners/Members/Beneficiaries
C
Rents or Royalties
Nonresident Partners/Members
H
Other ___________________________
(describe)
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’s New
are exempt from backup withholding. For
For purposes of California income tax,
additional information on California backup
references to a spouse, husband, or wife also
Form 592-B Format Change – The form
withholding, go to ftb.ca.gov and search for
refer to a California registered domestic partner
changed from a carbon format to a non-carbon
backup withholding.
(RDP), unless otherwise specified. When
format. As a result of this change, we deleted
we use the initials RDP they refer to both a
Copy B of the form.
California registered domestic “partner” and a
General Information
California registered domestic “partnership,” as
Title Change – For taxable years beginning
applicable. For more information on RDPs, get
on January 1, 2010, the title for Form 592
Registered Domestic Partners (RDPs) –
FTB Pub. 737, Tax Information for Registered
changed from Quarterly Resident and
RDPs under California law must file their
Domestic Partners.
Nonresident Withholding Statement, to
California income tax returns using either the
Resident and Nonresident Withholding
Increase In Rates – For taxable years
married/RDP filing jointly or married/RDP filing
Statement. In addition, the title for Form 592-A
beginning on or after January 1, 2009, the
separately filing status. RDPs have the same
changed from Foreign Partner or Member
maximum personal income tax rate increased
legal benefits, protections, and responsibilities
Quarterly Withholding Remittance Statement,
to 9.55%. In addition, non-California
as married couples unless otherwise specified.
to Payment Voucher for Foreign Partner or
partnerships are subject to withholding
Member Withholding.
If you entered into a same-sex legal union in
requirements on a sale of California real
another state, other than a marriage, and that
property at a rate of 3 1/3% of sales price or
Backup Withholding – For taxable years
union has been determined to be substantially
9.55% of gain. The alternative withholding
beginning on or after January 1, 2010,
equivalent to a California registered domestic
rates for the sale of California real property
with certain limited exceptions, payers that
partnership, you are required to file a California
by S corporations increased to 11.05% and
are required to withhold and remit backup
income tax return using either the married/RDP
13.05% for Financial S corporations.
withholding to the Internal Revenue Service
filing jointly or married/RDP filing separately
(IRS) are also required to withhold and remit to
Round Cents To Dollars – Round cents to
filing status. For more information on what
the Franchise Tax Board (FTB). The California
the nearest whole dollar. For example, round
states have legal unions that are considered
backup withholding rate is 7% of the payment.
$50.50 up to $51 or round $25.49 down
substantially equivalent, go to ftb.ca.gov and
For California purposes, dividends, interests,
to $25.
search for attorney general.
and any financial institutions release of loan
funds made in the normal course of business
Form 592-B 2009
7101103
For Privacy Notice, get form FTB 1131.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial