California Franchise Tax Board Form Instructions

Form 592-Q (2025) — Payment Voucher for Pass-Through Entity Withholding

Official textftb.ca.gov

TY2025 (latest)

# TAXABLE YEAR

Payment Voucher for Pass-Through Entity Withholding CALIFORNIA FORM 592-Q

Table from the official PDF (page 1)
Text version of this table
Payment 1Due by April 15, 2025; for weekend or holiday, see instructions.
Business name□SSN or ITIN □ FEIN □ CA Corp no. □CA SOS file no.
First nameInitialLast nameTelephone

State ZIP code
Using black or blue ink, make check or money order payable to: "Franchise Tax Board." Write the tax ID no. and "2025 Form 592‑Q" Amount of payment on the check or money order. Mail Form 592‑Q and check or money order to WITHHOLDING SERVICES AND COMPLIANCE MS 182, J FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267‑0651.
For Privacy Notice, get FTB 1131 EN-SP. .

# IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM DETACH HERE TAXABLE YEAR DETACH HERE

Payment Voucher for Pass-Through Entity Withholding CALIFORNIA FORM 592-Q
The withholding agent completes and files this form.
Payment 2 Due by June 16, 2025; for weekend or holiday, see instructions.
Business name
First name Initial Last name
Address (apt./ste., room, PO box, or PMB no.) City (If you have a foreign address, see instructions.) □ □ □ □ SSN or ITIN FEIN CA Corp no. CA SOS file no.
Telephone
State ZIP code
Using black or blue ink, make check or money order payable to: "Franchise Tax Board." Write the tax ID no. and "2025 Form 592‑Q" Amount of payment on the check or money order. Mail Form 592‑Q and check or money order to WITHHOLDING SERVICES AND COMPLIANCE MS 182, J FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267‑0651.
For Privacy Notice, get FTB 1131 EN-SP.
DETACH HERE .

# IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM TAXABLE YEAR DETACH HERE

Payment Voucher for Pass-Through Entity Withholding CALIFORNIA FORM 592-Q
The withholding agent completes and files this form.
Payment 3 Due by September 15, 2025; for weekend or holiday, see instructions.
Business name
First name Initial Last name
Address (apt./ste., room, PO box, or PMB no.) City (If you have a foreign address, see instructions.) □ □ □ □ SSN or ITIN FEIN CA Corp no. CA SOS file no.
Telephone
State ZIP code
Using black or blue ink, make check or money order payable to: "Franchise Tax Board." Write the tax ID no. and "2025 Form 592‑Q" Amount of payment on the check or money order. Mail Form 592‑Q and check or money order to WITHHOLDING SERVICES AND COMPLIANCE MS 182, J FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267‑0651.
For Privacy Notice, get FTB 1131 EN-SP. .


Form at bottom of page.

# IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM DETACH HERE TAXABLE YEAR DETACH HERE

# CALIFORNIA FORM

Payment Voucher for Pass-Through Entity Withholding
The withholding agent completes and files this form.
Payment 4 Due by January 15, 2026; for weekend or holiday, see instructions.
Business name
First name Initial Last name
Address (apt./ste., room, PO box, or PMB no.) City (If you have a foreign address, see instructions.) □ □ □ □ CA Corp no. CA SOS file no.
SSN or ITIN FEIN
Telephone
State ZIP code
Amount of payment
Using black or blue ink, make check or money order payable to: "Franchise Tax Board." Write the tax ID no. and "2025 Form 592‑Q" on the check or money order. Mail Form 592‑Q and check or money order to WITHHOLDING SERVICES AND COMPLIANCE MS 182, J FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267‑0651.
For Privacy Notice, get FTB 1131 EN-SP. .

# IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM DETACH HERE TAXABLE YEAR DETACH HERE

# CALIFORNIA FORM

Payment Voucher for Pass-Through Entity Withholding
Check the box to indicate how Form 592-PTE was submitted (check only one box):
Supplemental
□ □
Electronic Paper
Use this voucher only if you have a final withholding payment to remit with Form 592-PTE. The due date of the Supplemental Payment Voucher is the same as your original due date for Form 592-PTE, regardless of extension.
Payment Voucher
Business name
First name Initial Last name
Address (apt./ste., room, PO box, or PMB no.) City (If you have a foreign address, see instructions.) □ □ □ □ SSN or ITIN FEIN CA Corp no. CA SOS file no.
Telephone
State ZIP code
Amount of payment
Using black or blue ink, make check or money order payable to: "Franchise Tax Board." Write the tax ID no. and "2025 Form 592‑Q" on the check or money order. Mail Form 592‑Q and check or money order to WITHHOLDING SERVICES AND COMPLIANCE MS 182, J FRANCHISE TAX BOARD, PO BOX 942867, SACRAMENTO CA 94267‑0651 For Privacy Notice, get FTB 1131 EN-SP. .

Source: view the official PDF

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