California Franchise Tax Board Form Instructions
Form 592-F (2025) — Foreign Partner or Member Annual Withholding Return
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

Text version of this table
Business name □ FEIN □ CA Corp no. □ CA SOS file no. First name Initial Last name Telephone Address (apt./ste., room, PO box, or PMB no.) City (If you have a foreign address, see instructions.) State ZIP 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

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.) State ZIP code Contact’s full name Contact's telephone Contact’s email address Amount 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 .
Text version of this table
Sign Her Sign Her 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 Withholding agent's signature Date Print or type preparer's name Preparer's PTIN Preparer's address Date Preparer's address Telephone
Form 592-F 2024 Side 1
Withholding Agent Name: _ Withholding Agent TIN:_
Schedule of Payees (Enter business or individual name, not both.)
# PRINT CLEARLY
□ FEIN □ CA Corp no. □ CA SOS file no.
Last name
First name Initial
Total income .
SSN or ITIN
Amount of tax witheld
□ If backup withholding, check the box . .
□ FEIN □ CA Corp no. □ CA SOS file no.
Last name
First name Initial
Total income .
SSN or ITIN
Amount of tax witheld
□ If backup withholding, check the box . .
□ FEIN □ CA Corp no. □ CA SOS file no.
Last name
First name Initial
Total income .
SSN or ITIN
Amount of tax witheld
□ If backup withholding, check the box . .
□ FEIN □ CA Corp no. □ CA SOS file no.
Last name
First name Initial
Total income .
Side 2 Form 592-F 2024
SSN or ITIN
Amount of tax witheld
□ If backup withholding, check the box . .
Withholding Agent Name: _ Withholding Agent TIN:_
Schedule of Pass-Through Entities (Pass-Through Entity Information, continued from Part Two.)
Contact's full name
Contact's email address
Contact's full name
Contact's email address
Contact's full name
Contact's email address
Contact's full name
Contact's email address
# PRINT CLEARLY

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.) State ZIP code Contact's full name Contact's telephone Contact's email address Amount of tax withheld .
Form 592-F 2024 Side 3
Source: view the official PDF
Nearby sections (16 sections)
- 541-2025 · Form 541 (2025) — California Fiduciary Income Tax Return
- 541 · Form 541 (2024) — California Fiduciary Income Tax Return
- 565-2025 · Form 565 (2025) — California Partnership Return of Income
- 565 · Form 565 (2024) — California Partnership Return of Income
- 565-booklet-2025 · Form 565 Booklet (2025) — Partnership Tax Booklet…
- 565-booklet · Form 565 Booklet (2024) — Partnership Tax Booklet…
- 568-2025 · Form 568 (2025) — Limited Liability Company Return of Income
- 568 · Form 568 (2024) — Limited Liability Company Return of Income
- 568-booklet-2025 · Form 568 Booklet (2025) — LLC Tax Booklet…
- 568-booklet · Form 568 Booklet (2024) — LLC Tax Booklet (instructions)
- 592-2025 · Form 592 (2025) — Resident and Nonresident Withholding…
- 592-b-2025 · Form 592-B (2025) — Resident and Nonresident Withholding…
- 592-f-2025 · Form 592-F (2025) — Foreign Partner or Member Annual…
- 592-pte-2025 · Form 592-PTE (2025) — Pass-Through Entity Annual…
- 592-q-2025 · Form 592-Q (2025) — Payment Voucher for Pass-Through…
- cdtfa-401-inst · CDTFA-401-INST — Instructions for Completing…