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Changes to 2008 Forms

Updates to the 2008 Instructions for Form 592-F -- Foreign Partner or Member Annual Return

The revised Internet version is available for download as of 09/24/2008.

Revision Details: The revision replaces the word "beneficiaries" with the word "fiduciaries." The current language instructs a beneficiary to complete Form 592-F. This is incorrect: a fiduciary is responsible for completing Form 592-F, not a beneficiary.

  • This update is located on page 1, column 1, in the first sentence under the "General Information" section.

Previously read:

At the end of the taxable year, partnerships, limited liability companies (LLC), and beneficiaries complete Form 592-F, Foreign Partner or Member Annual Return, to report the total withholding for the year, and to allocate the income and related withholding to the foreign partners or members.

Revised to:

At the end of the taxable year, partnerships, limited liability companies (LLC), and fiduciaries complete Form 592-F, Foreign Partner or Member Annual Return, to report the total withholding for the year, and to allocate the income and related withholding to the foreign partners, members, or beneficiaries.

Back to Tax Form Changes for 2008