California Form 592-A - Payment Voucher For Foreign Partner Or Member Withholding - 2015 Page 4
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2
3
4Installment 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 is
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.
Page 2 Form 592‑A Instructions 2014
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