California 592 Form - Resident And Nonresident Withholding Statement - 2011 Page 4
Download a blank fillable California 592 Form - Resident And Nonresident Withholding Statement - 2011 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 592 Form - Resident And Nonresident Withholding Statement - 2011 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
1
2
3
4when the number of payees on Form 592 is
Part I – Withholding Agent
If you withheld tax on multiple payees for
250 or more. However, withholding agents
the period, complete and include additional
Enter the business or individual withholding
must continue to provide payees with
copies of the Schedule of Payees from Side 2
agent’s name, doing business as (DBA) (if
Forms 592-B.
of Form 592, as necessary. Include the
applicable), ID number, and address. If your
withholding agent’s name and ID number at the
For electronic filing, submit your file using the
entity is an S corporation, partnership, LLC,
top of each additional page.
SWIFT process as outlined in FTB Pub. 923,
estate, or trust that received payments or
Secure Web Internet File Transfer (SWIFT)
Business or Individual Payee Name, ID
distributions that were withheld upon by
Guide for Resident, Nonresident, and Real
Number, DBA (if applicable), and Address –
another entity and you are flowing through
Estate Withholding.
Enter the business or individual payee name,
the withholding credit to your S corporation
DBA (if applicable), ID number, and address for
shareholders, partners, members, or
For the required file format and record layout
the payee. For foreign addresses, see Specific
beneficiaries, enter your entity’s name in the
for electronic filing, get FTB Pub. 1023S,
Instructions, on this page.
business name field, and the ID number, and
Resident and Nonresident Withholding
address in the designated areas.
Electronic Submission Requirements.
Total Income for the Withholding Period –
Enter the amount of income/distributions
Enter the total number of payees listed on the
If you are the preparer for more than one
withheld upon. Do not include return of capital.
Schedule of Payees.
withholding agent, provide a separate electronic
file for each withholding agent.
Part II – Type of Income
Amount of Tax Withheld – Enter the total
amount withheld for the period.
For electronic filing, submit your payment
Check the box(es) that reflect the type of
using Electronic Funds Transfer (EFT) or
Total Income and Withholding For This
income withheld upon for the period.
Form 592-V, Payment Voucher for Resident
Page Only – Separately add the amounts
Line 1 – Enter the total withholding, excluding
and Nonresident Withholding.
for total income, total California tax withheld
backup withholding, from the Schedule of
excluding backup withholding, and total
Payees on Side 2 and from any additional
F Interest and Penalties
backup withholding. If you have multiple
pages of Schedule of Payees.
Schedules of Payees, enter the amounts from
Interest on late payments is computed from
Line 2 – Enter the total backup withholding
each page on the appropriate lines at the
the due date of the withholding to the date
from the Schedule of Payees on Side 2 and any
bottom of each schedule. If you checked the
paid. Failure to withhold may result in the
additional pages of the Schedule of Payees.
backup withholding check box, then enter the
withholding agent being personally liable
Line 3 – Add line 1 and line 2. This is the total
total amount withheld on the Total Backup
for the amount of tax that should have been
Withholding line.
amount of tax withheld.
withheld and for interest and penalties. A
penalty is assessed for failure to file complete,
Line 4 – Enter the amount of prior payments
Additional Information
correct, and timely information returns
made to the FTB and not previously distributed
(Form 592 schedule of payees) to the FTB. The
For additional information or to speak to
to payees on a prior Form 592. These
penalty is calculated per payee:
payments may include amounts from an
a representative regarding this form, call
the Withholding Services and Compliance
amended Form 592.
• $15 if filed 1 to 30 days after the due date.
automated telephone service at:
• $30 if filed 31 days to 6 months after the
Line 5 – Enter the amount withheld by
888.792.4900 or 916.845.4900.
due date.
another entity that’s being allocated to
• $50 if filed more than 6 months after the due
OR write to:
your S corporation shareholders, partners,
date.
members, or beneficiaries. If any of the
WITHHOLDING SERVICES AND
amount withheld by the other entity is to be
COMPLIANCE
Specific Instructions
used against the tax owed by your entity, do
FRANCHISE TAX BOARD
not include that amount in line 5. Attach a note
If completing Form 592 by hand, enter all the
PO BOX 942867
to Form 592 explaining how much of the credit
information requested using black or blue ink.
SACRAMENTO CA 94267-0651
will be used to offset your tax due.
Taxable Year – Make sure the year in the upper
You can download, view, and print California
Line 7 – Subtract line 6 from line 3 and enter
left corner of Form 592 represents the calendar
tax forms and publications at ftb.ca.gov.
the balance due. If less than zero, enter -0-.
year in which the withholding took place.
OR to get forms by mail write to:
Important: Include, but do not attach a check
Prior Year Distribution – If current distribution
TAX FORMS REQUEST UNIT
or money order to Form 592-V for the full
represents prior taxable year California source
FRANCHISE TAX BOARD
amount payable to the “Franchise Tax Board.”
income, check the “prior year distribution”
PO BOX 307
Write the withholding agent’s ID number and
box at the top of Side 1 on Form 592. The
RANCHO CORDOVA CA 95741-0307
“2011 Form 592” on the check or money order.
taxable year on Form 592 should match the
Part III
For all other questions unrelated to withholding
– Perjury Statement
income year. Attach a letter explaining that the
or to access the TTY/TDD number, see the
distribution took place in the current withholding
Complete the withholding agent’s and
information below.
year, but was for a prior taxable year.
preparer’s information.
Internet and Telephone Assistance
Payment Due Date – Check the appropriate
Schedule of Payees – Enter all the requested
Website:
ftb.ca.gov
box representing the due date for the tax
information for each payee you report as
Telephone: 800.852.5711 from within the
withheld.
having received California source income to
United States
guarantee each payee’s withholding payment is
Private Mail Box (PMB) – Include the PMB in
916.845.6500 from outside the
timely and applied properly.
the address field. Write the “PMB” first, then
United States
the box number. Example: 111 Main Street
You must use the Schedule of Payees on
TTY/TDD:
800.822.6268 for persons with
PMB 123.
Side 2 of Form 592 to report all payees.
hearing or speech impairments
Foreign Address – Enter the information in
Do not use your own version of the Schedule
Asistencia Por Internet y Teléfono
the following order: City, Country, Province/
of Payees to report additional payees. We can
Sitio web: ftb.ca.gov
Region, and Postal Code. Follow the country’s
only accept and process additional payees
Teléfono:
800.852.5711 dentro de los
practice for entering the postal code. Do not
reported on the Schedule of Payees from
Estados Unidos
abbreviate the country’s name.
Side 2 of Form 592.
916.845.6500 fuera de los
Estados Unidos
TTY/TDD:
800.822.6268 personas con
discapacidades auditivas y del
habla
Page 2 Form 592 Instructions 2010
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial