592 Form Fillable Resident and Nonresident Withholding Statement
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

$15 if filed 1 to 30 days after the due date $30 if filed 31 days to 6 months after the $50 if filed more than 6 months after the due 916 845 6500 from outside the 916 845 6500 fuera de los Address (apt /ste room PO Box or PMB no ) Any trust without a resident grantor Business name SSN or ITIN FEIN CA Corp no CA SOS file no Check the Amended box at the top of the City (If you have a foreign address see instructions ) State ZIP Code Complete a new Form 592 with the correct Corporations not qualified through the First name Initial Last name Foreign refers to non U S Form 592 is also used by pass through FRANCHISE TAX BOARD Franchise Tax Board Write the withholding Include a letter explaining what changes Individuals who are not residents of Mail the amended form and letter to the Nonresident includes all of the following: Partnerships or limited liability companies PO BOX 307 PO BOX 942867 RANCHO CORDOVA CA 95741 0307 SACRAMENTO CA 94267 0651 TAX FORMS REQUEST UNIT This form is also used to report withholding WITHHOLDING SERVICES AND You are reporting withholding on foreign You are the buyer or escrow person (but do not attach) a check or money order to (LLCs) with no permanent place of (Side 2 and any additional pages) 1 1 Total tax withheld from Schedule of Payees excluding backup withholding 10 Day Notification California follows 2 Total backup withholding (Side 2 and any additional pages) 2 250 or more Form 592 must be filed with the 3 Add line 1 and line 2 This is the total amount of tax withheld 3 4 Enter amounts of prior payments not previously distributed 4 5 Enter amount withheld by another entity and being distributed 5 592 V to: 6 Add line 4 and line 5 This is the total amount of payments 6 7 Total Withholding Amount Due If line 3 is more than line 6 subtract line 6 from line 3 Remit the 7081143 7082143 916 845 4900 A m Payment to Independent Contractor A penalty will be assessed for failure to file A Purpose a representative abbreviate the country s name accompanying the distribution or payment actually withheld Additional Information additional information on California backup additional pages of the Schedule of Payees Address (apt /ste room PO Box or PMB no ) Address (apt /ste room PO Box or PMB no ) address listed under General Information C addresses see Specific Instructions on this agent being personally liable agent on the first $1 500 in payments made agent s ID number and 2014 Form 592 on agents must continue to provide the payees agents notify foreign payees within 10 days amended Form 592 Amended Form 592 for 2014 Enter $0 00 as Amended I Prior Year Distribution I amending Form 592 to exclude a payee Amount of tax withheld Amount of tax withheld amount of tax withheld Amount of Tax Withheld Enter the total amount withheld by the other entity is to be amount withheld for the period and any financial institutions release of loan and belief it is true correct and complete Declaration of preparer (other than withholding agent) is based on all information of which preparer has any and enter the ID number If your entity is an and for interest and penalties and it is commonly done on the statement and must provide it to the FTB upon request another entity that s being distributed to application After the FEIN is received call us April 1 through are exempt from backup withholding For are transparent The individual grantor must Asistencia Por Internet y Tel fono at the end of the Schedule of Payees at the number given on this page to submit the August 31 2014 September 15 2014 B Helpful Hints B m Trust Distributions backup withholding backup withholding from the Schedule of Backup Withholding If the payee is subject backup withholding rate is 7% of the payment Backup Withholding With certain limited be filed by the withholding agent To amend been filed an amended Form 592 can be filed begin as soon as the total payments of beneficiaries beneficiary or trustee or estates where business in California Business name Business name Business or Individual Payee Name ID C m Rents or Royalties C When and Where to File California California corporation number (CA Corp no ); CALIFORNIA FORM California Secretary of State (CA SOS) California source income for the calendar year California source income the taxable year on Check all that apply check the appropriate TIN box and enter the Check the box(es) that reflect the type of City (If you have a foreign address see instructions ) City (If you have a foreign address see instructions ) Code (R&TC) Sections 18662 and 18664 complete correct and timely information completing Form 592 COMPLIANCE computed by applying the rate of 7% to a contractors recipients of rents endorsement copies of the Schedule of Payees from Side 2 credits to your S corporation D Amending Form 592 D m Distributions to Domestic Nonresident December 31 2014 January 15 2015 discapacidades auditivas y del distribution represents the prior taxable year distributions of withholding unless you are Do not attach your own schedules to this form do not enter the business name of your entity Do not include payees who did not receive Do not leave a blank payee box unless you are Do Not Round Cents to Dollars On this form do not round cents to the nearest whole dollar Do not use Form 592 if: Do not use negative numbers when due date Due Date Check the appropriate box Due Date: m April 15 2014 m June 16 2014 m September 15 2014 m January 15 2015 during the calendar year Withholding must E Electronic Filing Requirements E m Estate Distributions electronic file for each withholding agent Electronic Submission Requirements employer identification number (FEIN); enter "applied for" in the space for the Enter all the requested information for each Enter only business or individual information Enter the amount of income/distributions Enter the amounts with dollars and cents as enter the name of the trust or trustee Enter the total number of payees included on enter your information in entities to pass through withholding credit Estados Unidos Estate Withholding Example: If a payee was incorrectly included exceed $1 500 exceptions payers that are required to exceptions) There are no reductions or F Interest and Penalties F m Elective Withholding federal law which requires that withholding file an Amended Form 592 for the correct filing a tax return The following are acceptable First name First name For additional information or to speak to For all other questions unrelated to withholding For California purposes dividends interests For California withholding purposes: for electronic filing get FTB Pub 1023S For electronic filing submit your file using the For electronic filing submit your payment For Privacy Notice get FTB 1131 ENG/SP for Resident and Nonresident Withholding for the amount of tax that should have been For the required file format and record layout Foreign Address Enter the information in Foreign Partner or Member Annual Return Form 592 Form 592 B Form 592 C3 2013 Side 1 Form 592 includes a Form 592 Instructions 2013 Page 1 Form 592 Instructions 2013 Page 3 Form 592 should match the income year Check Form 592 V Form 592 V for the full amount payable to the Form 592: Form 593 Real Estate Withholding Tax form for withholding in the current calendar FRANCHISE TAX BOARD from the original 2013 Form 592 from the Schedule of Payees on Side 2 and any FTB electronically using FTB's Secure Web funds made in the normal course of business G m Elective Withholding/Indian Tribe General Information grantor s individual name and TIN Do not Guide for Resident Nonresident and Real habla has applied for a FEIN and is not received hearing or speech impairments holiday the deadline to file and pay without However the withholding agent may choose However withholding agents must continue to I m Other ID number If a payee has backup withholding the payee If an error is discovered after Form 592 has If completing Form 592 by hand enter all the If less than zero enter 0 Important: Include If the payee is a grantor trust enter the If this is a pass through entity allocating to its If you are filing Form 592 only to pass through If you are the preparer for more than one If you withheld tax on multiple payees for Important: Important: If you are amending only to correct in four specific periods Each period has a included on the 2013 Form 592 complete an income royalties from natural resources income sourced to California The California income withheld upon for the period individual information for each payee not both information (For tax purposes grantor trusts information and include all original payees information below information requested using black or blue ink Initial Initial Instructions for Form 592 Interest on late payments is computed from Internet and Telephone Assistance Internet File Transfer (SWIFT) instead of paper is reported to the Franchise Tax Board (FTB) Items of income that are subject to January 1 through June 1 through knowledge Last name Last name Line 1 Enter the total withholding excluding Line 2 Enter the total backup withholding Line 3 Add line 1 and line 2 This is the total Line 4 Enter the amount of prior payments Line 5 Enter the amount withheld by line 6 from line 3 and enter the balance due Line 7 If line 3 is more than line 6 subtract m If backup withholding check the box m If backup withholding check the box m SSN or ITIN m FEIN m CA Corp no m CA SOS file no m SSN or ITIN m FEIN m CA Corp no m CA SOS file no made to the FTB and not previously distributed March 31 2014 April 15 2014 May 31 2014 June 16 2014 members and beneficiaries of estates and members or beneficiaries enter your entity s members or beneficiaries If any of the minimum threshold Backup withholding must contact the FTB to provide a valid name in the business name field and the ID newly assigned FEIN Nonresident Withholding Tax Statement to nonresident withholding tax to be withheld not both check the appropriate TIN box not include that amount in line 5 Attach a note Number and Address Enter only business or number and address in the designated areas of any tax withheld For California withholding of Form 592 as necessary Include the of Tax Withheld of $100 but should have been of the pass through entity owner For foreign of the trust and the trust s FEIN Do not enter on the individual s California tax return ) If the on the original 2014 Form 592 with an Amount Only enter the business or individual name optional at the discretion of the withholding or CA SOS file number Failure to provide a or distributions to domestic nonresident or to access the TTY/TDD number see the OR to get forms by mail write to: OR write to: originally left off as well as all of the payees originally reported in error originally withheld payments from you owners their respective share of withholding Page 2 Form 592 Instructions 2013 pages of Schedule of Payees paid Failure to withhold may result in the Part I as the withholding agent Do not enter Part I Withholding Agent Part II Type of Income Part III Tax Withheld particular form is required for this notification partners or members Use Form 592 F Partners/Members/Beneficiaries/ payee is a non grantor trust enter the name payee you report as having received California Payees on Side 2 and from any additional payments for a resident payee payments may include amounts from an penalty is extended to the next business day period in 2013 Include the payee that was permanent place of business in California PMB 123 PO BOX 942867 practice for entering the postal code Do not Preparer s Preparer s address Telephone Preparer s signature Date previous year Form 592 Print or type preparer s name Preparer's PTIN Print or type withholding agent's name Telephone Prior Year Distribution If the current Private Mail Box (PMB) Include the PMB in properly provide payees with Forms 592 B purposes withholding agents should make a Record Keeping The withholding agent regarding this form call Region and Postal Code Follow the country s report the income and claim the withholding reportable payment when federal backup reported on the Schedule of Payees from representing the due date for the tax withheld required to withhold and remit to the FTB on requires the withholding agent to identify Resident and Nonresident Resident and Nonresident Withholding Resident and Nonresident Withholding Statement retains this form for a minimum of four years return of capital returns (Form 592 Schedule of Payees) with S corporation partnership LLC estate or S Corporation Shareholders S corporation shareholders partners SACRAMENTO CA 94267 0651 Schedule of Payees (Enter business or individual name not both ) PRINT CLEARLY Schedule of Payees Instructions Schedule of Payees section on Side 2 that Secure Web Internet File Transfer (SWIFT) Send any payment due with Forms 592 and September 1 through shall be computed by applying a rate of 7% or shareholders partners members or shows the total amount withheld for that year Side 1 on Form 592 Attach a letter explaining Side 2 Form 592 C3 2013 Side 2 of Form 592 Side 2 of Form 592 to report all payees similar notification to nonresident payees No Sitio web: ftb ca gov source income to ensure each payee s specific due date Specific Instructions Specific Period and Due Date State State Statement to report real estate withholding such lesser amount as authorized in writing by supersedes all types of withholding SWIFT process as outlined in FTB Pub 923 tax forms and publications at ftb ca gov Tax withheld on California source payments TAXABLE YEAR Taxable Year Use the taxable year 2014 taxpayer identification number (ITIN); federal Taxpayer Identification Number (TIN) before Tel fono: 800 852 5711 dentro de los telephone service at: 888 792 4900 or Telephone: 800 852 5711 from within the that the distribution took place in the current that were withheld upon by another entity and the address field Write the PMB first then The amount of backup withholding is the box number Example: 111 Main Street the check or money order the corrected Amount of Tax Withheld Then the decedent was not a California resident the due date of the withholding to the date the following order: City Country Province/ the FTB for each payee However withholding the FTB Get Form 589 Nonresident Reduced the FTB The penalty is calculated per payee: the FTB to allocate the withholding payments the Internal Revenue Service (IRS) are also the name or ID number of the entity which the payee ID contact us at the number listed the payees the income amounts and the the period complete and include additional the prior year distribution box at the top of the Schedule of Payees The tax withheld on payments is remitted the Withholding Services and Compliance TINs: social security number (SSN); individual to backup withholding check this box to correct the error Amended forms can only to do business in California or having no to Form 592 explaining how much of the credit to Form 592 The amount of resident and to payees on a prior Form 592 These to remit withholding payments relating to report the tax withheld to the payee on a to submit a Form 592 B Resident and to the payee upon receipt of the completed to their pass through owners to your S corporation shareholders partners top of each additional page Total income Total income Total Income for the Withholding Period Total Number of Payees trust s FEIN and attach a copy of the federal trust that received payments or distributions trustee information If the non grantor trust trusts Use Form 592 V Payment Voucher TTY/TDD: 800 822 6268 for persons with TTY/TDD: 800 822 6268 personas con under Additional Information under California Revenue and Taxation Under penalties of perjury I declare that I have examined this return including accompanying schedules and statements and to the best of my knowledge United States Use Form 592 to report the total withholding Use Only used against the tax owed by your entity do using Electronic Funds Transfer (EFT) or using Form 592 Resident and Nonresident valid TIN will result in the denial of the backup waivers for backup withholding and no set We only accept and process additional payees Website: ftb ca gov were made and why When and Where to File When filing Form 592 with the FTB the When the due date falls on a weekend or When the number of payees on Form 592 is will be used to offset your tax due with Form 592 B at the end of the year which withheld withheld upon Do not leave blank or include withhold and remit backup withholding to withholding withholding agent is no longer required Withholding Agent Name: Withholding Agent ID No : withholding agent provide a separate withholding agent s name and ID number at the Withholding agent's signature Date withholding amounts This schedule will allow withholding are payments to independent withholding credit Withholding excluding backup withholding is withholding go to ftb ca gov and search for withholding is required (with certain limited withholding on the sale of real estate Use withholding payment is applied timely and withholding payment with Form 592 V along with Form 592 7 Withholding Request for more information Withholding Statement withholding year but was for a prior taxable year For withholding in a previous year use a you are passing through the withholding credit You can download view and print California You must use the Schedule of Payees on your S corporation shareholders partners ZIP Code ZIP Code