Get the free Form 592-B

This form is used to report the amount of income subject to withholding and tax withheld for nonresidents in California for the year 2006.

How to fill out form 592-b

How to fill out Form 592-B

1. Obtain Form 592-B from the official website or local office.
2. Provide your personal information, such as name, address, and taxpayer identification number.
3. Complete the sections regarding income earned in California.
4. Fill out the information regarding any withholding exemptions or credits.
5. Double-check all entries for accuracy.
6. Sign and date the form in the designated area.
7. Submit the form to the appropriate tax authority as instructed.

Who needs Form 592-B?

1. Nonresident partners of a partnership that earns income in California.
2. Nonresident shareholders of an S corporation.
3. Individuals or entities that expect to owe California withholding tax.
4. Recipients of certain California-source income who need to report their tax status.

People Also Ask about

What is California Form 592 B?

Form 592‑B, Resident and Nonresident Withholding Tax Statement – The withholding agent must provide Form 592-B to each payee which shows the total amount withheld and reported for the tax year. The withholding agent does not submit Form 592-B to the FTB. For more information, get Form 592-B.

Who needs to fill out a California Form 590 withholding?

Who Certifies this Form. Form 590 is certified (completed and signed) by the payee. California residents or entities exempt from the withholding requirement should complete Form 590 and submit it to the withholding agent before payment is made.

What is the tax rate for CA 592 B?

Domestic nonresident partners are calculated a withholding tax of 7.0% of distributions, corporations have a 8.84% withholding rate, and nonresident foreign partners calculate a withholding tax of 12.3% of income.

Who is exempt from California withholding?

Wages paid to nonresidents of California for services performed inside the state are subject to withholding for state income tax; only wages paid to nonresidents of California for services performed outside the state are exempt from withholding. California does not distinguish between U.S. citizens, U.S. residents, and

Who must file CA form 592?

Pass-through entities who withhold tax on behalf of nonresident owners or have been withheld upon are called withholding agents and are required to file Form 592-PTE on an annual basis to allocate withholding. PTE owners who have been withheld upon are called payees.

Who needs to file CA form 592?

Pass-through entities who withhold tax on behalf of nonresident owners or have been withheld upon are called withholding agents and are required to file Form 592-PTE on an annual basis to allocate withholding. PTE owners who have been withheld upon are called payees. Examples of pass-through entity payees: Partners.

For pdfFiller’s FAQs

What is Form 592-B?

Form 592-B is a California tax form used to report the withholding of California source income paid to non-residents.

Who is required to file Form 592-B?

Form 592-B must be filed by payers (such as partnerships, corporations, or individuals) who make payments to non-residents that are subject to withholding.

How to fill out Form 592-B?

To fill out Form 592-B, gather the necessary information about the non-resident recipient and the amounts withheld, then complete the form by entering the recipient's details, the amount paid, tax withheld, and signature.

What is the purpose of Form 592-B?

The purpose of Form 592-B is to report California tax withheld from payments made to non-residents and to provide documentation for the recipients regarding their tax obligations.

What information must be reported on Form 592-B?

Form 592-B requires reporting the name, address, and taxpayer identification number of the non-resident, the amounts paid, the amount of tax withheld, and the payer's information.