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Withholding on Tribal Members’ Per Capita Income

American Indian tribes can voluntarily submit withholding on their California resident tribal members' per capita income by following these steps:

  • Withhold on tribal members' per capita income at the time of payment.
  • Send us the withheld amounts using Form 592, Resident and Nonresident Withholding Statement, and Form 592-V, Payment Voucher for Resident and Nonresident Withholding. Payment due dates are April 15, June 15, September 15, and January 15.
  • Give your California resident tribal members either an electronic Form 592-B or a paper Form 592-B, Resident and Nonresident Withholding Tax Statement, by January 31 following the end of the calendar year to show the total amount distributed to them and the total amount withheld.

California resident tribal members claim the withholding credit by:

  • Filing Form 540, California Resident Income Tax Return.
  • Attach a copy of Form 592-B to your California resident income tax return.
  • Enter the amount of withholding on your California resident income tax return, line 73, Withholding (Form 592-B and/or 593).

Get more information about the income taxation of Native Americans.

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