California Form 592-A - Payment Voucher For Foreign Partner Or Member Withholding - 2013 Page 4

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Installment Payment Worksheet
for Foreign Partner or Member Withholding
(Keep for your records. Do not send to the FTB.)
Complete only if the partnership or LLC has foreign (non-U.S.) partners or members.
(a)
(b)
(c)
(d)
Complete column (a) before going to the next column. . . . . . . . . . . . . . . . . . . . . . . .
1st Installment
2nd Installment
3rd Installment
4th Installment
First 3 months
First 6 months
First 9 months
1 Enter the partnership’s or LLC’s California source taxable income for
each period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2 Annualization amounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
4
2
1.33333
3 Multiply line 1 by line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
First 3 months
First 5 months
First 8 months
First 11 months
4 Enter the partnership’s or LLC’s California source taxable income for
each period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
5 Annualization amounts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5
4
2.4
1.5
1.09091
6 Multiply line 4 by line 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
7 Annualized California source taxable income. In column (a), enter the
amount from line 6, column (a). In columns (b), (c), and (d), enter the
smaller of the amounts from line 3 or line 6 in each column . . . . . . . . . . . . . . .
7
8 Foreign partner’s or member’s share of line 7 (annualized California source
8
taxable income) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9 Multiply line 8 by maximum tax rate . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
9
10 Applicable percentage . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
10
23.75%
47.5%
71.25%
95%
11 Multiply line 9 by the percentage on line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11
Zero
12 (a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12(a)
(b) Enter the amount from line 13, column (a) . . . . . . . . . . . . . . . . . . . . . . . . . .
12(b)
(c) Enter the sum of line 13, column (a) and line 13, column (b) . . . . . . . . . . . .
12(c)
(d) Enter the sum of line 13, column (a); line 13, column (b);
and line 13, column (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
12(d)
13 Installment payments of withholding tax due for foreign partners or
members. Subtract line 12 from line 11. If less than zero, enter -0- . . . . . . . . . .
13
Using this installment payment worksheet and timely paying the calculated amounts protects you from penalties for underpayment. However, if there’s a balance due on
Form 592-F at the end of the year, submit the final payment using the Form 592-A Supplemental Payment Voucher, and the completed Form 592-F. If you know exactly
what the foreign partner’s or member’s share of California source partnership or LLC income is, you can calculate the payment by multiplying the partner’s or member’s
allocable share of California source taxable income by the maximum tax rate (currently, 8.84% for corporations, 10.84% for banks and financial institutions, and 12.3% for
all others) instead of using this worksheet.
Additional Information
For all other questions unrelated to withholding or to access the TTY/TDD
number, see the information below.
For additional information or to speak to a representative regarding this form,
Internet and Telephone Assistance
call the Withholding Services and Compliance’s automated telephone service at:
Website:
ftb.ca.gov
888.792.4900 or 916.845.4900.
Telephone:
800.852.5711 from within the United States
OR write to:
916.845.6500 from outside the United States
WITHHOLDING SERVICES AND COMPLIANCE
TTY/TDD:
800.822.6268 for persons with hearing or speech impairments
FRANCHISE TAX BOARD
Asistencia Por Internet y Teléfono
PO BOX 942867
SACRAMENTO CA 94267-0651
Sitio web:
ftb.ca.gov
Teléfono:
800.852.5711 dentro de los Estados Unidos
You can download, view, and print California tax forms and publications
916.845.6500 fuera de los Estados Unidos
at ftb.ca.gov.
TTY/TDD
800.822.6268 personas con discapacidades auditivas y del habla
OR to get forms by mail write to:
TAX FORMS REQUEST UNIT
FRANCHISE TAX BOARD
PO BOX 307
RANCHO CORDOVA CA 95741-0307
Page 2 Form 592-A Instructions 2012

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