California Form 592-B - Resident And Nonresident Withholding Tax Statement - 2011
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4Resident and Nonresident Withholding
TAXABLE YEAR
CALIFORNIA FORM
2011
592-B
Tax Statement
Part I Withholding Agent
Name of withholding agent (Payer/S Corporation/Partnership/LLC/Trust)
SSN or ITIN
Address (suite, room, PO Box, or PMB no.)
FEIN
CA Corp no.
SOS file no.
City
State ZIP Code
Daytime telephone number
(
)
Part II Recipient
Name of recipient
SSN or ITIN
DBA (if applicable)
Address (suite, room, PO Box, or PMB no.)
FEIN
CA Corp no.
SOS file no.
City
State
ZIP Code
Part III Type of Income Subject to Withholding. Check the applicable box(es).
A
Payments to Independent Contractors
D
Estate Distributions
G
Distributions to Domestic (U.S.)
B
Payments to Independent Contractor
E
Trust Distributions
Nonresident S Corporation Shareholders/
Entertainers/Athletes/Speakers
F
Allocations to Foreign (non-U.S.)
Partners/Members/Beneficiaries
C
Rents or Royalties
Nonresident Partners/Members
H
Other ___________________________
(describe)
Part IV Tax Withheld
1 Total income subject to withholding. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
00
2 Total California tax withheld (excluding backup withholding). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
00
3 Total Backup Withholding. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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Withholding Agent Instructions
What’s New
Statement. In addition, the title for Form 592-A
If you entered into a same-sex legal union in
changed from Foreign Partner or Member
another state, other than a marriage, and that
For taxable years beginning on or after
Quarterly Withholding Remittance Statement,
union has been determined to be substantially
January 1, 2011, the maximum personal
to Payment Voucher for Foreign Partner or
equivalent to a California registered domestic
income tax rate is 9.3%. In addition,
Member Withholding.
partnership, you are required to file a California
non-California partnerships are subject
income tax return using either the married/RDP
Backup Withholding – Beginning on or
to withholding requirements on a sale of
filing jointly or married/RDP filing separately
after January 1, 2010, with certain limited
California real property at a rate of 3 1/3%
filing status.
exceptions, payers that are required to
(.0333) of sales price or 9.3% of gain. The
withhold and remit backup withholding to
For purposes of California income tax,
alternative withholding rate for the gain on sale
the Internal Revenue Service (IRS) are also
references to a spouse, husband, or wife also
of California real property by S corporations is
required to withhold and remit to the Franchise
refer to a California RDP, unless otherwise
10.8% and 12.8% for financial S corporations.
Tax Board (FTB). The California backup
specified. When we use the initials RDP they
withholding rate is 7% of the payment. For
refer to both a California registered domestic
General Information
California purposes, dividends, interests,
“partner” and a California registered domestic
and any financial institutions release of loan
“partnership,” as applicable. For more
Format Change – Copy B of Form 592-B,
funds made in the normal course of business
information on RDPs, get FTB Pub. 737, Tax
Resident and Nonresident Withholding
are exempt from backup withholding. For
Information for Registered Domestic Partners.
Tax Statement, was eliminated in 2009.
additional information on California backup
Round Cents to Dollars – Round cents to
Form 592-B is now a single page form. For
withholding, go to ftb.ca.gov and search for
the nearest whole dollar. For example, round
more information on completing Form 592-B,
backup withholding.
$50.50 up to $51 or round $25.49 down
see General Information C, Who Must
to $25.
Registered Domestic Partners (RDPs) –
Complete.
Under California law, RDPs must file their
Title Change – For taxable years beginning
A Purpose
California income tax returns using either the
on January 1, 2010, the title for Form 592
married/RDP filing jointly or married/RDP filing
For purposes of Form 592-B, the term
changed from Quarterly Resident and
separately filing status. RDPs have the same
“nonresident” refers to both domestic and
Nonresident Withholding Statement, to
legal benefits, protections, and responsibilities
foreign recipients. A domestic nonresident is
Resident and Nonresident Withholding
as married couples unless otherwise specified.
Form 592-B 2010
7101113
For Privacy Notice, get form FTB 1131.
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