The Payments section is used to enter additional California payments, withholding, credits, and refund carryforward amounts that may affect your California tax liability or refund.
Most California withholding reported on Forms W-2, W-2G, and 1099-R is automatically transferred from the federal return. Use this section to enter additional payment information that is not automatically transferred.
Program Entry
California Return → Payments
Withholdings From Form 1099
Select Begin to enter California withholding reported on Forms 1099 that was not automatically transferred to the California return.
Examples may include withholding reported on:
- Form 1099-NEC
- Form 1099-MISC
- Form 1099-K
- Other Forms 1099 reporting California withholding
How Does This Affect My Return?
California withholding entered in this section is treated as a tax payment and may:
- Reduce the amount of tax due.
- Increase your California refund.
For more information, please see our article here.
CA Real Estate Withholding (Form 593)
Select Begin if California income tax was withheld from the sale or transfer of California real estate.
Form 593
Form 593, Real Estate Withholding Statement, reports withholding on:
- Sales of California real property
- Certain real estate transfers
Enter the information exactly as reported on Form 593.
How Does This Affect My Return?
The withholding reported on Form 593 is treated as a payment toward your California tax liability and may increase your refund or reduce your balance due.
CA Resident and Nonresident Withholding (Form 592-B)
Select Begin to enter withholding reported on Form 592-B, Resident and Nonresident Withholding Tax Statement.
Form 592-B
Form 592-B is commonly issued when withholding is made on:
- Partnership income
- S Corporation income
- Trust income
- LLC income
- Independent contractor payments
- Other California-source income
How Does This Affect My Return?
The withholding reported on Form 592-B is claimed as a payment on your California return and may:
- Increase your refund.
- Reduce your tax due.
Apply Your State Refund to Your Current Year Tax Return
If your California return results in a refund, you may choose to apply all or part of that refund to your Current California return.
Enter the amount you would like to carry forward.
Important
- The amount entered cannot exceed the available refund.
- If the return results in a balance due, no amount can be applied to the following year.
- The refund carryforward will become an estimated tax payment for the next tax year.
How Does This Affect My Return?
The amount entered:
- Reduces the current-year refund issued.
- Creates a credit toward next year's California taxes.
For more information, please see our article here.
Payments Made With Your Extension
Select Begin if you made a payment with your California extension request.
What Should Be Entered?
Enter any amount paid with:
- Form FTB 3519, Payment for Automatic Extension for Individuals
- Electronic extension payments
- Other extension payments made to California
How Does This Affect My Return?
Extension payments are applied against your California tax liability and may:
- Increase your refund.
- Reduce the amount you owe.
For more information, please see our article here.
Claim of Right (IRC 1341)
Select Begin if you qualify for a Claim of Right Credit under Internal Revenue Code Section 1341.
What Is a Claim of Right?
This credit may apply when:
- Income was reported and taxed in a prior year because it appeared that you had an unrestricted right to receive it; and
- You later had to repay all or part of that income.
How Does This Affect My Return?
If eligible, the Claim of Right Credit may reduce your California tax liability and increase your refund.
Motion Picture TV Production Credit
Enter any Motion Picture and Television Production Credit allocated to you.
This credit is generally reported on supporting California tax documents and may be received through:
- Partnerships
- S Corporations
- LLCs
- Other pass-through entities
How Does This Affect My Return?
This credit may:
- Reduce California tax liability.
- Increase your California refund.
- Offset taxes otherwise due.
For more information, please see our article here.
How Does This Affect My Return?
Amounts entered in the Payments section may:
- Increase your refund.
- Reduce your California tax due.
- Apply a refund to next year's return.
- Claim withholding reported on Forms 1099, 592-B, and 593.
- Claim eligible California tax credits.
Notes
- Most California withholding from Forms W-2, W-2G, and 1099-R transfers automatically from the federal return.
- Form 593 reports California real estate withholding.
- Form 592-B reports California resident and nonresident withholding.
- Payments made with an extension should be entered to ensure proper credit is received.
- Refund carryforward amounts cannot exceed the available refund.
- Keep copies of Forms 593, 592-B, extension payment confirmations, and any supporting credit documentation with your tax records.