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Changes to 2006 Form

2006 Update to Form 592 Nonresident Withholding Annual Return Instructions

Revision Date: 07/03/2007

Revision Details: The instructions currently tell the taxpayer to enter on the form, the calendar year for which the withholding was done. Because the year is hard coded on this form, this revision modifies the instructions by removing the direction to "enter the year" and instead instructs the taxpayer to verify they are using the correct form for the year in which the withholding is for, and also tells the taxpayer what to do if they do have prior year distributions.

Page 1, Form 592 flat; and page 438 of Package X

  • Instructions page 1, Column 2, second paragraph under Specific Instructions - Year

It should read:

Year-Make sure the year in the upper left corner of Form 592 represents the calendar year in which the withholding took place. If the partnership's or LLC's current distribution represents prior year California source income, go to our Website at www.ftb.ca.gov and get the Form 592 that represents the year the income was earned. In addition, attach a letter to the Form 592 explaining that the distribution took place in the current withholding year, but was for a prior year.

No tax impact.
The revised internet version is available for download.


2006 Update to Form 592 Nonresident Withholding Annual Return

Revision Date: 04/06/2007

Revision Details: Concern was brought up in regards to taxpayers searching for the 2006 tax form on the 2007 forms webpage. This form does not currently have a hard coded tax year, but it is year -specific. Customers must se the correct form for the correct year due to tax law changes. In order to alleviate confusion and assist taxpayers in filing the correct form, this form will be hard coded with the 2006 tax year and will be available on the 2006 Forms webpage.

  • Page 1, Form 592 flat; and page 436 of Package X:

It should read:

2006 (hard coded) - remove box and combs

No tax impact.
The revised internet version is available for download.

Back to Tax Form Changes for 2006