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Changes to 2006 Form

2006 Update to Form 592-B Nonresident Withholding Tax Statement 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.

Copy A and D of Form 592-B Instructions; and page 445 and 449 of Package X

  • Copy A and D Instructions, page 2, Column 1, second paragraph under Specific Instructions - Year

It should read:

Year-Make sure the year in the upper left corner of Form 592B represents the calendar year in which the withholding took place. If an S corporation's, partnership's, or limited liability company's current distribution represents prior year California source income, go to our Website at www.ftb.ca.gov and get the Form 592B that represents the year the income was earned. In addition, attach a letter to the Form 592B explaining that the distribution took place in the current withholding year, but was for a prior year. (Except for foreign partners, withholding of tax by withholding agents must be on a calendar year basis, regardless of the accounting period adopted by the vendor/payee or withholding agent.) For foreign partner withholding, make sure the year in the upper left corner of Form 592B is the year that the partnership's taxable year ended. For example, if the partnership's taxable year ended 12/31/06, use the 2006 form.

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


2006 Update to Form 592-B Nonresident Withholding Tax Statement

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 use 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.

Side 1, Form 592-B flat; and page 444 of Package X

  • Form 592-B, Side1, Side 3, Side 4, and Side 5 - Tax year, upper left corner:

It should read:

2006 (hard coded) - remove box and combs

This change does not impact tax liability.
The revised internet version is available for download.

Back to Tax Form Changes for 2006