California Franchise Tax Board Form Instructions

Form 592 (2025) — Resident and Nonresident Withholding Statement

Official textftb.ca.gov

TY2025 (latest)

TAXABLE YEAR TAXABLE YEA R 202
TAXABLE YEAR 2025. Resid

  1. 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

Table from the official PDF (page 2)
Text version of this table
Business name□ SSN or ITIN □ FEIN □ CA Corp no. □ CA SOS file no.
First nameInitialLast nameSSN or ITIN
Address (apt ./ste ., room, PO box, or PMB no .)
City (If you have a foreign address, see instructions .)StateZIP 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

Table from the official PDF (page 1)
Text version of this table
Sign Here Preparer’s Use OnlyOur 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 nameTelephone
Withholding agent's signature ▶Date
Print or type preparer's namePreparer's
Preparer's signature ▶Date
Preparer's addressTelephone
7081253 Form 592 2024 Side 1

Withholding Agent Name: _ Withholding Agent TIN:_

Source: view the official PDF

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