California Form 592-B - Resident And Nonresident Withholding Tax Statement - 2012 Page 4
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4Instructions for Recipient
Additional Information
This withholding of tax does not relieve you of
For more information or to speak to a
the requirement to file a California tax return
representative regarding this form, call the
within three months and fifteen days (two
Withholding Services and Compliance’s
months and fifteen days for a corporation)
automated telephone service at: 888.792.4900
after the close of your taxable year.
or 916.845.4900.
You may be assessed a penalty if:
OR write to:
• You do not file a California tax return.
WITHHOLDING SERVICES AND COMPLIANCE
• You file your tax return late.
FRANCHISE TAX BOARD
• The amount of withholding does not satisfy
PO BOX 942867
your tax liability.
SACRAMENTO CA 94267-0651
How to Claim the Withholding
For all other questions unrelated to withholding
Report the income as required and enter the
or to access the TTY/TDD number, see the
amount from Form 592-B, Part IV, line 2 on
information below.
your California tax return as real estate and
Internet and Telephone Assistance
other withholding from Form(s) 592-B or 593.
Website:
ftb.ca.gov
Attach a copy of Form 592-B to your California
Telephone: 800.852.5711 from within the
tax return. If you received a composite
United States
statement from a broker, attach only the
916.845.6500 from outside the
Form 592-B information. Make a copy for your
United States
records.
TTY/TDD: 800.822.6268 for persons with
If you have an amount in line 3, backup
hearing or speech impairments
withholding, you must provide us with your
OR to get forms by mail, write to:
TIN before filing your tax return. Using the
TAX FORMS REQUEST UNIT
information provided on this page, contact us
FRANCHISE TAX BOARD
as soon as you receive this form. Failure to
PO BOX 307
provide your TIN will result in a denial of your
RANCHO CORDOVA CA 95741-0307
backup withholding credit.
Asistencia Por Internet y Teléfono
If you are an S corporation, partnership, or
LLC, you may either flow-through the entire
Sitio web: ftb.ca.gov
amount to your shareholders, partners, or
Teléfono:
800.852.5711 dentro de los
members or claim the withholding, to the
Estados Unidos
extent of your outstanding tax liability, on your
916.845.6500 fuera de los Estados
tax return.
Unidos
TTY/TDD: 800.822.6268 personas con
If the withholding exceeds the amount of tax
discapacidades auditivas y del
you still owe on your tax return, you must
habla
flow-through the excess to your shareholders,
partners, or members.
If you do not have an outstanding balance on
your tax return, you must flow-through the
entire amount to your shareholders, partners,
or members. Use Form 592 to flow the
withholding to your partners or members.
If you are an estate or trust, you must flow-
through the withholding to your beneficiaries
if the related income was distributed. Use
Form 592 to flow-through the withholding to
your beneficiaries. If you did not distribute the
income, you must claim the withholding on the
fiduciary return, Form 541, California Fiduciary
Income Tax Return.
The amount shown as “Total income subject to
withholding” may be an estimate or may only
reflect how withholding was calculated. Be sure
to report your actual taxable California source
income. If you are an independent contractor
or receive rents or royalties, see your contract
and/or Form 1099 to determine your California
source income. If you are an S corporation
shareholder, partner, member, or beneficiary of
an S corporation, partnership, LLC, estate, or
trust, see your California Schedule K-1 (100S,
565, 568, 541), Share of Income, Deductions,
Credits, etc., issued by that entity to determine
your California source income.
Page 4 Form 592-B 2011
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