Part 1 is Withholding Agent Information, Part 2 is Type of Income and Part 3 is Tax Withheld.
Type of income: check all that apply; items A to C are Payments to Independent Contractors, Trust Distributions, and Rents or Royalties.
Schedule of Payees: enter business or individual name, not both.
Backup withholding: if backup withholding, check the box.
Line 7: total withholding amount due: subtract line 6 from line 3.
Preparer: declaration of preparer (other than withholding agent) is based on all information of which preparer has any knowledge.
| Question | Answer |
|---|---|
| Form Name | Form 592 |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 112 |
| Avg. time to fill out | 19 min |
| Edition | Rev 2025 |
| Matches the agency's file | Yes, checked October 7, 2026 |
| Other names | Form 592, 592 form, CA 592, California Form 592, Resident and Nonresident Withholding Statement |
| Official source | Form 592 (Rev 2025), Franchise Tax Board |
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