If you received Form 592-B, Resident and Nonresident Withholding Tax Statement, you may be able to claim the California tax withholding shown on the form on your California return. Form 592-B is provided by the withholding agent and shows the total California tax withheld and reported on your behalf.
When to Use Form 592-B
Enter information from Form 592-B if you received California source income and had California tax withheld. The form may be issued for income such as:
- Independent contractor payments
- Rental income
- Royalties
- Endorsement income
- 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 provides this form to you and does not submit Form 592-B to the Franchise Tax Board (FTB).
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.
Review the instructions found on the California Franchise Tax Board (FTB) for additional information here.