California Franchise Tax Board Form Instructions
Form 592 (2025) — Resident and Nonresident Withholding Statement
TY2025 (latest)
TAXABLE YEAR TAXABLE YEA R 202
TAXABLE YEAR 2025. Resid
- Resident and Nonresident Withholding Statement. CALIFORNIA FORM 592. 5. Resident and Nonresident Withholding Statement. CALIFORNIA FORM 592. ent and Nonresident Withholding Statement. CALIFORNIA FORM 592.
Prior Year Distribution • □
Amended:• □
Due Date: • □ April 15, 2025
# Part 1. Withholding Agent Information

Text version of this table
Business name □ SSN or ITIN □ FEIN □ CA Corp no. □ CA SOS file no. First name Initial Last name SSN or ITIN Address (apt ./ste ., room, PO box, or PMB no .) City (If you have a foreign address, see instructions .) State ZIP code Total income . □ If backup withholding, check the box . Amount of tax withheld .
Address (apt./ste., room, PO box, or PMB no.) City (If you have a foreign address, see instructions.) Total Number of Payees
# Part 2. Type of Income
Check all that apply . •
Telephone
State ZIP code
D □ Distributions to Domestic Nonresident A □ Payments to Independent Contractors B □ Trust Distributions F □ Elective Withholding Partners/Members/Beneficiaries/ G □ Elective Withholding by Indian Tribe S Corporation Shareholders E □ Estate Distributions C □ Rents or Royalties
# Part 3. T ax Withheld
I □ Other____
1 Total tax withheld from Schedule of Payees, excluding backup withholding .
(Side 2 and any additional pages) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ◾ 1 .
2 Total backup withholding (Side 2 and any additional pages) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ◾ 2 .
3 Add line 1 and line 2. This is the total amount of tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ◾ 3 .
4 Amount of prior payments not previously distributed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ◾ 4 .
5 Amount withheld by another entity and being distributed . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ◾ 5 .
6 Add line 4 and line 5. This is the total amount of payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ◾ 6 7 Total Withholding Amount Due. Subtract line 6 from line 3 . Remit the withholding payment with .
Form 592-V, along with Form 592 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ◾ 7 
Text version of this table
Sign Here Preparer’s Use Only Our privacy notice can be found in annual tax booklets or online . Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or go to ftb.ca.gov/ forms and search for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection . To request this notice by mail, call 800 .338 .0505 and enter form code 948 when instructed . Under penalties of perjury, I declare that I have examined this form, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete . Declaration of preparer (other than withholding agent) is based on all information of which preparer has any knowledge . Print or type withholding agent's name Telephone Withholding agent's signature ▶ Date Print or type preparer's name Preparer's Preparer's signature ▶ Date Preparer's address Telephone
Withholding Agent Name: _ Withholding Agent TIN:_
# PRINT CLEARLY

Text version of this table
| Business name | □ FEIN □ CA Corp no . □ CA SOS file no . | ||||
| First name | Initial | Last name | SSN or ITIN | ||
| Address (apt ./ste ., room, PO box, or PMB no .) | |||||
| City (If you have a foreign address, see instructions .) | State | ZIP code | |||
| Total income . | □ If backup withholding, check the box . | Amount of tax withheld . |
Source: view the official PDF
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