Processing Changes for Withholding Forms and Payments
- Withholding Information Notice
We will issue a notice to you when you submit the following forms and there is a mistake, an underpayment, or an overpayment: Form 592, Resident and Nonresident Withholding Statement, Form 592-F, Foreign Partner or Member Annual Return, or Form 593, Real Estate Withholding Tax Statement. We will include a description of any errors or balances. The notice will include penalties, when applicable. If you do not have a balance due, follow the instruction on the notice to resolve.
If you have a balance due, we will mail a separate billing statement indicating the amount due. Follow the instructions on the billing statement for remitting payment.
- Submit electronic Form 589
We no longer process a faxed Form 589, Nonresident Reduced Withholding Request. You must submit Form 589 electronically or by mail. To expedite your request, submit Form 589 electronically. We will process electronic requests within 10 business days and mailed forms within 21 business days.
If you submit an electronic Form 589 and need to submit additional documentation, for example, Internal Revenue Service Form 8804-C, Schedule E, expense breakdowns, etc., you must fax the documentation to us at 916.845.9512. In your fax transmittal, include your name, taxpayer identification (ID) number, and the electronic Form 589 confirmation number.
- To amend Form 592 and Form 593
We have new guidelines on how to amend a previously submitted Form 592, Resident and Nonresident Withholding Statement, Form 592-F, Foreign Partner or Member Annual Return, or Form 593, Real Estate Withholding Tax Statement.
You must mail a new form with the correct information. Check the "Amended" box at the top of the revised form and include a letter to explain the changes you made and why.
Important changes to California source income and real estate withholding
The following changes impact how you file and report California source income and real estate withholding. Read and carefully apply the following guidelines and changes to avoid errors that could result in the assessment of penalties and interest. For more details, see the applicable Franchise Tax Board (FTB) withholding forms and publications.
- Payment vouchers - You must now remit all withholding payments
with a payment voucher. Submit one payment and one voucher, even
if you report withholding for multiple payees.
- Form 592-V, Payment Voucher for Resident and Nonresident Withholding, is no longer used only if Form 592, Resident and Nonresident Withholding Statement, is submitted electronically. California source income withholding for residents and nonresidents is now remitted to FTB with Form 592-V when you submit Form 592 electronically and by mail.
- Form 593-V, Payment Voucher for Real Estate Withholding, is no longer used only if Form(s) 593, Real Estate Withholding Tax Statement, are submitted electronically. You now remit real estate withholding to FTB with Form 593-V when you submit Form(s) 593 electronically and by mail.
- Faxed forms - We no longer process withholding forms you send by fax. Refer to each form's instructions for submission time frames.
- Form and payment submission - Submit related withholding forms and necessary payments (with vouchers) in the same envelope. Do not use staples or other permanent bindings to assemble your withholding forms.
- Business or individual name - To ensure we credit your withholding payments timely and accurately, use your full legal individual or business name when you file your withholding form. Do not use DBA or AKA unless specifically requested.
- Carbon copies - Form 592-B, Resident and Nonresident Withholding Tax Statement, and
Form 593, Real Estate Withholding Tax Statement, no longer include carbon copies.
- For Form 592-B, the withholding agent prints a copy of the original and provides a printed or electronic copy to the payee to file with his or her state tax return. The withholding agent keeps a copy for their files.
- For Form 593, one copy of Form 593 is retained by the withholding agent, one copy is sent to FTB, and one copy is sent to the Real Estate Sellers.
Important changes to California source income withholding only
The following changes impact how you file and report California source income withholding only:
- Payee information you submit on spreadsheets -
We no longer process payee information
listed on a separate spreadsheet for the following: Form
588, Nonresident Withholding Waiver Request, 592, Resident and Nonresident
Withholding Statement, and 592-F, Foreign Partner or Member Annual
You must use Side 2 of Forms 588, 592, and 592-F to report all payees. If Side 2 does not accommodate all your payees, print and use additional copies of Side 2 until you have listed all payees.
- Substitute or scannable tax forms - We process only FTB forms or FTB-approved forms from tax software vendors. For more information, contact our Substitute Forms Program at 916.845.4522 or refer to the Computerized Tax Processors (CTP) website.
- Fill-in forms on ftb.ca.gov - If possible, use the electronic, fill-in versions located on our website when you complete withholding forms.
Additional information to assist in filing withholding forms and payments:
- FTB 761 RE, Top 10 Real Estate Withholding Errors That Delay Document Processing / Payment Allocation
- FTB 761 RNR, Most Common Errors That Delay Document Processing / Payment Allocation for Form 592
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