Form 592-B - Resident And Nonresident Withholding Tax Statement - 2013 Page 4
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4Additional Information
and financial institutions, and 12.3% for all
If you are an S corporation, partnership, or
others. For pass-through entities, the amount
LLC, you may either flow-through the entire
For more information or to speak to a
withheld is allocated to partners, members,
amount to your shareholders, partners, or
representative regarding this form, call the
S corporation shareholders, or beneficiaries,
members or claim the withholding, to the
Withholding Services and Compliance’s
whether they are residents or nonresidents of
extent of your outstanding tax liability, on your
automated telephone service at: 888.792.4900
California, in proportion to their ownership or
tax return.
or 916.845.4900.
beneficial interest.
If the withholding exceeds the amount of tax
OR write to:
you still owe on your tax return, you must
Line 3
flow-through the excess to your shareholders,
Enter the total backup withholding. Compute
WITHHOLDING SERVICES AND COMPLIANCE
partners, or members.
backup withholding by applying a 7% rate
FRANCHISE TAX BOARD
to all reportable payments subject to IRS
PO BOX 942867
If you do not have an outstanding balance on
backup withholding with a few exceptions. For
your tax return, you must flow-through the
SACRAMENTO CA 94267-0651
California purposes dividends, interests, and
entire amount to your shareholders, partners,
You can download, view, and print California
any financial institutions release of loan funds
or members. Use Form 592 to flow the
tax forms and publications at ftb.ca.gov.
made in the normal course of business are
withholding to your shareholders, partners, or
OR to get forms by mail, write to:
exempt from backup withholding.
members.
TAX FORMS REQUEST UNIT
If you are an estate or trust, you must flow-
FRANCHISE TAX BOARD
Instructions for Recipient
through the withholding to your beneficiaries
PO BOX 307
if the related income was distributed. Use
RANCHO CORDOVA CA 95741-037
This withholding of tax does not relieve you of
Form 592 to flow-through the withholding to
the requirement to file a California tax return
For all other questions unrelated to withholding
your beneficiaries. If you did not distribute the
within three months and fifteen days (two
or to access the TTY/TDD number, see the
income, you must claim the withholding on the
months and fifteen days for a corporation)
information below.
fiduciary return, Form 541, California Fiduciary
after the close of your taxable year.
Income Tax Return.
Internet and Telephone Assistance
You may be assessed a penalty if:
The amount shown as “Total income subject
Website:
ftb.ca.gov
• You do not file a California tax return.
to withholding” may be an estimate or may
Telephone: 800.852.5711 from within the
• You file your tax return late.
only reflect how withholding was calculated.
United States
• The amount of withholding does not satisfy
Be sure to report your actual taxable California
916.845.6500 from outside the
your tax liability.
source income. If you are an independent
United States
contractor or receive rents or royalties, see
TTY/TDD: 800.822.6268 for persons with
How to Claim the Withholding
your contract and/or Form 1099 to determine
hearing or speech impairments
Report the income as required and enter the
your California source income. If you are a
Asistencia Por Internet y Teléfono
amount from Form 592-B, Part IV, line 2 on
shareholder, partner, member, or beneficiary of
your California tax return as real estate and
Sitio web: ftb.ca.gov
an S corporation, partnership, LLC, estate, or
other withholding from Form(s) 592-B or 593.
Teléfono:
800.852.5711 dentro de los
trust, see your California Schedule K-1 (100S,
Attach a copy of Form 592-B to your California
Estados Unidos
565, 568, 541), Share of Income, Deductions,
tax return. If you received a composite
916.845.6500 fuera de los Estados
Credits, etc., issued by that entity to determine
statement from a broker, attach only the
Unidos
your California source income.
Form 592-B information. Make a copy for your
TTY/TDD: 800.822.6268 personas con
records.
discapacidades auditivas y del
habla
If you have backup withholding, you must
contact the FTB to provide a valid Taxpayer
Identification Number (TIN) before filing a
tax return. The following are acceptable TINs:
social security number (SSN); individual
taxpayer identification number (ITIN); federal
employer identification number (FEIN);
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.
Page 4 Form 592-B 2012
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