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AMERICAN INDIAN WITHHOLDING ON PER CAPITA INCOME

FTB Archive Disclaimer:  Archived content is not current and may contain broken links. It remains online for historical reference or research. The search function above allows you to search archived and current content separately. If you need archived content in a different format, contact us.

PURPOSE OF BULLETIN

To inform staff of the new alternative process we offer American Indian tribes to submit voluntary withholding on per capita income, for their California resident tribal members.

BACKGROUND

American Indian tribes submit withholding on per capita income for certain California resident tribal members to the Employment Development Department (EDD). When the tribal member files the California tax return claiming the credit, we are unable to verify the credit, and it is disallowed. This causes us to issue erroneous notices and receive unnecessary contacts.

Note: Some tribal member’s income is exempt from tax. For more information, taxpayers can visit ftb.ca.gov, and search for income taxation of native Americans.

NEW PROCESS

American Indian tribes now have the option to remit per capita income withholding directly to us using Form 592, Quarterly Resident and Nonresident Withholding Statement, and provide a 592-B, Resident and Nonresident Withholding Tax Statement to the tribal member.

The tribal member can claim the withholding credit on Form 540, California Resident Income Tax Return and attach all Form 592-Bs received for the tax year.

TAXPAYER INQUIRIES

If contact is received from tribal members regarding how to claim the credit, advise them to:

  • File 2009 Form 540, California Resident Income Tax Return.
  • Attach all 2009 Form 592-Bs, and 1099s received during the tax year.
  • Indicate the total amount of withholding on the 2009 Form 540, line 38.

MAILING ADDRESS

All payments should be sent with Form 592 to:

Withholding Services and Compliance Section
Franchise Tax Board
PO Box 942867
Sacramento CA 94267-0651

 

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