If you received Form 592-B, Resident and Nonresident Withholding Tax Statement, California tax may have been withheld from payments or distributions made to you. Form 592-B is provided by the withholding agent and reports the amount of California tax withheld on your behalf. You may be able to claim this withholding as a credit on your California income tax return.
When to Use Form 592-B
Enter Form 592-B information if California income tax was withheld from payments or distributions reported to you. The withholding shown on Form 592-B may generally be claimed as a credit on your California tax return. The form may be issued for income such as:
- Independent contractor payments
- Rental income
- Royalties
- Other California-source income subject to withholding
- Certain partnership, LLC, trust, estate, or S corporation distributions
These withholding amounts may be claimed as a credit on your California tax return.
Where do I find the amount to enter?
Use your Form 592-B to locate the California tax withholding reported by the withholding agent. Form 592-B is provided to the payee and shows the total amount withheld and reported for the tax year. The withholding agent must provide Form 592-B to the payee. The form is retained by the payee and is not filed separately by the withholding agent with the FTB.
The California withholding amount is generally obtained from Part IV, Tax Withheld, of Form 592-B. Enter the withholding information exactly as shown on the form.
Program Entry
- Select State
- Edit California State Return. (Click the 3 dots)
- Go to Payments.
- Select CA Resident and Nonresident Withholding (from Form 592-B).
- Enter the information exactly as it appears on your Form 592-B, including:
- Withholding agent information (if requested)
- Taxpayer identification information
- California income amount (if applicable)
- California tax withheld
Additional Information
- Enter the withholding exactly as shown on your Form 592-B.
- Keep a copy of Form 592-B with your tax records.
- The taxpayer name and identification number on your return should match the information shown on the withholding statement.
- Incorrect or missing taxpayer identification information may affect the application of withholding credits.
- If you receive multiple Forms 592-B, enter each form separately if required by the program.
Review the instructions found on the California Franchise Tax Board (FTB) for additional information here.