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

What Is Form 592-B?

This is a legal form that was released by the California Franchise Tax Board - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

FAQ

Q: What is Form 592-B?
A: Form 592-B is the Resident and Nonresident Withholding Tax Statement for California.

Q: Who needs to file Form 592-B?
A: Form 592-B must be filed by payers who withhold California income tax on payments of California source income to nonresident payees.

Q: What is the purpose of Form 592-B?
A: The purpose of Form 592-B is to report the amount of California income tax withheld from payments made to nonresidents.

Q: When is Form 592-B due?
A: Form 592-B is due on or before January 31st of the following year.

Q: What information do I need to complete Form 592-B?
A: You will need information about the payments made to nonresident payees, including their names, addresses, and taxpayer identification numbers.

Q: Are there any penalties for not filing Form 592-B?
A: Yes, there are penalties for not filing Form 592-B or for filing a late or incomplete form. The penalties can vary depending on the amount of income tax withheld.

Q: Can I e-file Form 592-B?
A: No, Form 592-B cannot be e-filed. It must be filed by mail or delivered in person to the California Franchise Tax Board.

Q: Do I need to provide a copy of Form 592-B to the payee?
A: Yes, you must provide a copy of Form 592-B to each payee who had California income tax withheld from their payments.

Q: Can I amend Form 592-B if I made a mistake?
A: Yes, you can file an amended Form 592-B to correct any errors or omissions. You should mark the box indicating that it is an amended form.