Form 592-B - Resident And Nonresident Withholding Tax Statement - 2014 Page 4
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If you do not have an outstanding balance on
For all other questions unrelated to withholding
Enter the total backup withholding. Compute
your tax return, you must pass-through the
or to access the TTY/TDD number, see the
backup withholding by applying a 7% rate
entire amount to your shareholders, partners,
information below.
to all reportable payments subject to IRS
or members. Use Form 592 to pass the
Internet and Telephone Assistance
backup withholding with a few exceptions. For
withholding to your domestic shareholders,
Website:
ftb.ca.gov
California purposes dividends, interests, and
partners, or members. Use Form 592-F to pass
Telephone: 800.852.5711 from within the
any financial institutions release of loan funds
the withholding to your foreign (non U.S.)
United States
made in the normal course of business are
partners or members.
916.845.6500 from outside the
exempt from backup withholding.
If you are an estate or trust, you must
United States
pass-through the withholding to your
TTY/TDD: 800.822.6268 for persons with
Instructions for Payee
beneficiaries if the related income was
hearing or speech impairments
distributed. Use Form 592 to pass-through the
This withholding of tax does not relieve you of
Asistencia Por Internet y Teléfono
withholding to your beneficiaries. If you did
the requirement to file a California tax return
Sitio web: ftb.ca.gov
not distribute the income, you must claim the
within three months and fifteen days (two
Teléfono:
800.852.5711 dentro de los
withholding on the fiduciary return, Form 541,
months and fifteen days for a corporation)
Estados Unidos
California Fiduciary Income Tax Return.
after the close of your taxable year.
916.845.6500 fuera de los Estados
The amount shown as “Total income subject to
You may be assessed a penalty if:
Unidos
withholding” may be an estimate or may only
• You do not file a California tax return.
TTY/TDD: 800.822.6268 personas con
reflect how withholding was calculated. Be sure
• You file your tax return late.
discapacidades auditivas y del
to report your actual taxable California source
• The amount of withholding does not satisfy
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income. If you are an independent contractor
your tax liability.
or receive rent, endorsement income, royalties
If a payee notices an error, the payee
from natural resources, see your contract
should contact the withholding agent. Only
and/or federal Form 1099 to determine your
withholding agents can complete an amended
California source income.
Form 592-B. Upon completion, the withholding
agent should provide a copy of the amended
Additional Information
Form 592-B to the payee.
How to Claim the Withholding
For additional information or to speak to
a representative regarding this form, call
Report the income as required and enter the
the Withholding Services and Compliance
amount from Form 592-B, Part IV, line 2 on
telephone service at: 888.792.4900 or
your California tax return as real estate and
916.845.4900.
other withholding from Form(s) 592-B or 593.
Attach a copy of Form 592-B to your California
OR write to:
tax return. If you received a composite
WITHHOLDING SERVICES AND COMPLIANCE
statement from a broker, attach only the
FRANCHISE TAX BOARD
Form 592-B information. Make a copy for your
PO BOX 942867
records.
SACRAMENTO CA 94267-0651
If you have backup withholding, you must
You can download, view, and print California
contact the FTB to provide a valid Taxpayer
tax forms and publications at ftb.ca.gov.
Identification Number (TIN) before filing a
OR to get forms by mail, write to:
tax return. The following are acceptable TINs:
TAX FORMS REQUEST UNIT
social security number (SSN); individual
FRANCHISE TAX BOARD
taxpayer identification number (ITIN); federal
PO BOX 307
employer identification number (FEIN);
RANCHO CORDOVA CA 95741-037
California corporation number (CA Corp no.);
or California Secretary of State (CA SOS) file
number. Failure to provide a valid TIN will result
in the denial of the backup withholding credit.
Using the information provided on this page,
contact us as soon as you receive this form.
If you are an S corporation, partnership, or
LLC, you may either pass-through the entire
amount to your shareholders, partners, or
members or claim the withholding, to the
extent of your outstanding tax liability, on your
tax return.
If the withholding exceeds the amount of
tax you owe on your tax return, you must
pass-through the excess to your shareholders,
partners, or members.
Page 4 Form 592-B 2013
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