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PRELIMINARY REVIEW SUBMITTAL PROCEDURES AND CHECKLIST P14Development Services Planning Division 1635 Faraday Avenue (760) 6024610 www.carlsbadca.govWHAT is a Preliminary Review? It is an early, informal

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What is p-14?

P-14 is a form used for reporting information on amounts paid to non-residents.

Who is required to file p-14?

Any entity that pays income to non-residents is required to file p-14.

How to fill out p-14?

P-14 form can be filled out manually or electronically following the instructions provided by the tax authorities.

What is the purpose of p-14?

The purpose of p-14 is to report payments made to non-residents for tax purposes.

What information must be reported on p-14?

Information such as the name and address of the non-resident, amount of payment, type of income, and any tax withholding must be reported on p-14.

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