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

California Form 592-B PDF Details

Use Form 592-B to report to the payee the amount of payment or distribution subject to withholding and tax withheld.

Who completes: Form 592-B must be completed by the withholding agent.

When to complete: Form 592-B must be completed and provided to each payee by January 31st following the close of the calendar year for residents or nonresidents.

Payee: the payee must file Form 592-B with their California tax return to claim the credit for the withheld amount.

Do not use: do not use Form 592-B to allocate or distribute withholding to each payee, use Form 592, Form 592-PTE, or Form 592-F.

Backup withholding: the California backup withholding rate is 7% of the payment.