California Form 592-B - Resident And Nonresident Withholding Tax Statement - 2011 Page 4
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4Additional Information
withheld is allocated to partners, members,
If you are an S corporation, partnership, or
S corporation shareholders, or beneficiaries,
LLC, you may either flow-through the entire
For more information or to speak to a
whether they are residents or nonresidents of
amount to your shareholders, partners, or
representative regarding this form, call the
California, in proportion to their ownership or
members or claim the withholding, to the
Withholding Services and Compliance’s
beneficial interest.
extent of your outstanding tax liability, on
automated telephone service at: 888.792.4900
your tax return. If the withholding exceeds
Line 3
or 916.845.4900.
the amount of tax you still owe on your tax
Enter the total backup withholding. Compute
return, you must flow-through the excess to
OR write to:
backup withholding by applying a 7% rate
your shareholders, partners, or members. If
to all reportable payments subject to IRS
WITHHOLDING SERVICES AND COMPLIANCE
you do not have an outstanding balance on
backup withholding with a few exceptions. For
FRANCHISE TAX BOARD
your tax return, you must flow-through the
California purposes dividends, interests, and
PO BOX 942867
entire amount to your shareholders, partners,
any financial institutions release of loan funds
SACRAMENTO CA 94267-0651
or members. Use Form 592 to flow the
made in the normal course of business are
For all other questions unrelated to withholding
withholding to your partners or members.
exempt from backup withholding.
or to access the TTY/TDD number, see the
If you are an estate or trust, you must flow-
information below.
through the withholding to your beneficiaries
Instructions for Recipient
Internet and Telephone Assistance
if the related income was distributed. Use
Form 592 to flow-through the withholding to
Website:
ftb.ca.gov
This withholding of tax does not relieve you of
your beneficiaries. If you did not distribute the
Telephone: 800.852.5711 from within the
the requirement to file a California tax return
income, you must claim the withholding on the
United States
within three months and fifteen days (two
fiduciary return, Form 541, California Fiduciary
916.845.6500 from outside the
months and fifteen days for a corporation)
Income Tax Return.
United States
after the close of your taxable year.
TTY/TDD: 800.822.6268 for persons with
The amount shown as “Total income subject to
You may be assessed a penalty if:
hearing or speech impairments
withholding” may be an estimate or may only
• You do not file a California tax return.
reflect how withholding was calculated. Be sure
OR to get forms by mail, write to:
• You file your tax return late.
to report your actual taxable California source
TAX FORMS REQUEST UNIT
• The amount of withholding does not satisfy
income. If you are an independent contractor
FRANCHISE TAX BOARD
your tax liability.
or receive rents or royalties, see your contract
PO BOX 307
How to Claim the Withholding
and/or Form 1099 to determine your California
RANCHO CORDOVA CA 95741-0307
Report the income as required and enter the
source income. If you are an S corporation
Asistencia Por Internet y Teléfono
amount from Form 592-B, Part IV, line 2 on
shareholder, partner, member, or beneficiary of
your California tax return as real estate and
Sitio web: ftb.ca.gov
an S corporation, partnership, LLC, estate, or
other withholding from Form(s) 592-B or 593.
Teléfono:
800.852.5711 dentro de los
trust, see your California Schedule K-1 (100S,
Attach a copy of Form 592-B to your California
Estados Unidos
565, 568, 541), Share of Income, Deductions,
tax return. Make a copy for your records.
916.845.6500 fuera de los Estados
Credits, etc., issued by that entity to determine
Unidos
your California source income.
If you have an amount in line 3, backup
TTY/TDD: 800.822.6268 personas con
withholding, you must provide us with your
discapacidades auditivas y del
TIN before filing your tax return. Using the
habla
information provided on this page, contact us
as soon as you receive this form. Failure to
provide your TIN will result in a denial of your
backup withholding credit.
Page Form 592-B 2010
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