California Form 592-B is used to report to a payee the amount of payment or distribution subject to withholding and tax withheld. Generally a taxpayer receives this form when they have backup withholding on a payment. The information on this form needs to be included with the taxpayer's California state income tax return.
Taxpayers should receive Form 592-B no later than below dates:
- January 31st following the close of the calendar year for both residents and nonresidents
- February 15th for brokers
- The 15th of the 3rd month following the close of the partnership's or LLC's taxable year.
To enter Form 592-B in the individual tax return in TaxSlayer ProWeb, from the California Return menu select:
- Payments
- CA Resident and Nonresident Withholding (from Form 592-B) - Complete Parts I through IV:
- Part I: Withholding agent information
- Part II: Recipient information
- Part III: The type of income subject to withholding
- Part IV: Tax Withholding Information
Additional Information:
California State Tax Information
FTB: Instructions for Form 592-B
TaxSlayer Pro strives to keep the information on this page timely and accurate but makes no promise or guarantee about the timeliness, accuracy, or completeness of the contents of this page. This is general information and is not intended to be tax advice. You are encouraged to also review the underlying state resources and publications.