California Franchise Tax Board Form Instructions

Form 592-F (2025) — Foreign Partner or Member Annual Withholding Return

Official textftb.ca.gov

TY2025 (latest)

TAXABLE YEAR 2025. Foreign

# TAXABLE YEAR

Partner or Member Annual Withholding Return. CALIFORNIA FORM 592-F.
2025. Foreign Partner or Member Annual Withholding Return. CALIFORNIA FORM 592-F.

TAXABLE YEAR 20
25. Foreign Partner or Member Annual Withholding Return. CALIFORNIA FORM 592-F.

Total Number of Foreign Partners
All members or partners foreign

Amended Federal Extension

# Initial Last name

Table from the official PDF (page 1)
Text version of this table
Business name□ FEIN □ CA Corp no. □ CA SOS file no.
First nameInitialLast nameTelephone
Address (apt./ste., room, PO box, or PMB no.)
City (If you have a foreign address, see instructions.)StateZIP code

Part two . Pass-Through Entity Information (Only complete if Part three, line 4 applies. If there is more than one pass-through entity, use Side 3 to continue.) Contact's full name Contact's email address

# Part thre e. Tax Withheld

Table from the official PDF (page 1)
Text version of this table
Business name□FEIN □ CA Corp no. □ CA SOS file no.
Address (apt./ste., room, PO box, or PMB no.)
City (If you have a foreign address, see instructions.)StateZIP code
Contact’s full nameContact's telephone
Contact’s email addressAmount of tax withheld .

1 Total tax withheld from Schedule of Payees, excluding backup withholding . . . . . . . . . . . . . . . . . . . . . .◼ 1 .
2 Total backup withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .◼ 2 .
3 Add line 1 and line 2. This is the total amount of tax withheld . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .◼ 3 .
4 Amount withheld by another entity and being allocated to partners or members (complete Part II above) . ◼ 4 .
5 Prior payments of foreign partners' or members' withholding for taxable year shown above . . . . . . . . .◼ 5 .
6 Amount credited from prior year's withholding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .◼ 6 .
7 Add line 4, line 5, and line 6. This is the total amount of payments . . . . . . . . . . . . . . . . . . . . . . . . . . .◼ 7 8 Balance due. If line 3 is more than line 7, subtract line 7 from line 3 . Remit the withholding payment . with the Supplemental Payment Voucher from Form 592-A, along with Form 592-F . . . . . . . . . . . . . . . .◼ 8 .
9 Overpayment. If line 7 is greater than line 3, subtract line 3 from line 7 (complete lines 10 and 11) . . . .◼ 9 .
10 Credit to next year. Enter the amount from line 9 that you want applied to the 2026 Form 592-F . . . . .◼ 10 .
Table from the official PDF (page 1)
Text version of this table
Sign Her Sign Her 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 name
Withholding agent's signatureDate
Print or type preparer's namePreparer's PTIN
Preparer's addressDate
Preparer's addressTelephone

Form 592-F 2024 Side 1

Withholding Agent Name: _ Withholding Agent TIN:_
Schedule of Payees (Enter business or individual name, not both.)

Source: view the official PDF

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