Form 592-B 2018 Resident and Nonresident Withholding Tax Statement - California

Form 592-B or the "Resident And Nonresident Withholding Tax Statement" is a form issued by the California Franchise Tax Board.

Download a PDF version of the latest Form 592-B down below or find it on the California Franchise Tax Board Forms website.

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Resident and Nonresident Withholding
TAXABLE YEAR
CALIFORNIA FORM
2018
592-B
Tax Statement
m
Amended
Part I Withholding Agent Information
Name of withholding agent (from Form 592 or 592-F)
SSN or ITIN
m
m
m
Address (apt./ste., room, PO box, or PMB no.)
FEIN
CA Corp no.
CA SOS file no.
City (If you have a foreign address, see instructions.)
State
ZIP code
Daytime telephone number
(
(
)
)
Part II Payee Information
Name of payee
SSN or ITIN
m
m
m
Address (apt./ste., room, PO box, or PMB no.)
FEIN
CA Corp no.
CA SOS file no.
City (If you have a foreign address, see instructions.)
State
ZIP code
Part III Type of Income Subject to Withholding. Check the applicable box(es)
m
m
m
A
Payments to Independent Contractors
E
Estate Distributions
H
Allocations to Foreign (non-U.S.)
m
m
B
Trust Distributions
F
Elective Withholding
Nonresident Partners/Members
m
m
m
C
Rents or Royalties
G
Elective Withholding/Indian Tribe
I
Other ___________________________
m
D
Distributions to Domestic (U.S.)
Nonresident Partners/Members/
Beneficiaries/S Corporation Shareholders
Part IV Tax Withheld
1 Total income subject to withholding. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1
2 Total California tax withheld (excluding backup withholding). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3 Total backup withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3
2018 Instructions for Form 592-B
Resident and Nonresident Withholding Tax Statement
References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).
General Information
For additional information on California backup
Penalty Increase – Beginning on or after
withholding, go to ftb.ca.gov and search for
January 1, 2016, the penalties related to
California Revenue and Taxation Code (R&TC)
backup withholding.
failure to file information returns increased.
Sections 18662 and 18664 require the
See General Information F, Penalties, or
If a payee has backup withholding, the payee
withholding agent to provide a completed
get FTB 1150, Withhold at Source Penalty
must contact the FTB to provide a valid
Form 592-B, Resident and Nonresident
Information, for more information.
Taxpayer Identification Number (TIN) before
Withholding Tax Statement, to the payee to
filing a tax return. The following are acceptable
A
Purpose
report the amount of payment or distribution
TINs: social security number (SSN); individual
subject to withholding and tax. The payee files
taxpayer identification number (ITIN); federal
Use Form 592-B, to report to the payee the
Form 592-B with their California tax return
employer identification number (FEIN);
amount of payment or distribution subject to
to claim the credit for the withheld amount.
California corporation number (CA Corp no.);
withholding and tax as reported on Form 592,
See General Information A Purpose, for more
or California Secretary of State (CA SOS) file
Resident and Nonresident Withholding
information.
number. Failure to provide a valid TIN will result
Statement, or Form 592-F, Foreign Partner or
Backup Withholding – With certain limited
in the denial of the backup withholding credit.
Member Annual Return. Complete a separate
exceptions, payers that are required to withhold
Form 592-B for each payee.
Registered Domestic Partners (RDPs) –
and remit backup withholding to the Internal
For purposes of California income tax,
Form 592-B is provided to the payee to file
Revenue Service (IRS) are also required to
references to a spouse, husband, or wife also
with their state tax return. This form can be
withhold and remit to the Franchise Tax Board
refer to a California RDP, unless otherwise
provided to the payee electronically. For more
(FTB) on income sourced to California. The
specified. When we use the initials RDP they
information, go to ftb.ca.gov and search for
California backup withholding rate is 7% of the
refer to both a California registered domestic
electronic 592-B requirements. A broker can
payment. For California purposes, dividends,
“partner” and a California registered domestic
provide Form 592-B as a composite statement.
interests, and any financial institutions release
For more information, go to ftb.ca.gov and
“partnership,” as applicable. For more
of loan funds made in the normal course of
information on RDPs, get FTB Pub. 737, Tax
search for composite 592-B.
business are exempt from backup withholding.
Information for Registered Domestic Partners.
Form 592-B 2017
7101183
For Privacy Notice, get FTB 1131 ENG/SP.

Download Form 592-B 2018 Resident and Nonresident Withholding Tax Statement - California

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