8422.196     REMITTING AND REPORTING NONRESIDENT INCOME TAX WITHHELD
(Renumbered and Revised 2/99)

The following forms shall be used to remit nonresident taxes withheld and to report the related annual information returns:

Nonresident Withholding Annual Return, FTB Form 592.  This annual information return is used to summarize all nonresident withholdings for the year and to transmit copy A of FTB Form 592-B to the FTB (see paragraph b (1) below).
Nonresident Withholding Remittance Statement, FTB Form 592-A.  This statement is used to remit amounts withheld to the FTB's Nonresident Withholding Unit.
Nonresident Withholding Tax Statement, FTB Form 592-B.  This is an information return that reports both the total amount subject to withholding and the total amount withheld for the entire calendar year.

1. Remittance of State Nonresident Income Tax Amount(s) Withheld.
   State nonresident income tax withheld shall be accumulated and remitted to the FTB with FTB Form 592-A at the address shown on the form.  This remittance shall be made quarterly and no later than 20 days following the quarter just ended.  For each quarter, the state agency shall prepare a schedule of nonresident tax withheld showing the claim schedule number, invoice number, payee name, the invoice amount, the amount subject to withholding, and the amount withheld.  The totlal amount withheld per the schedule shall be shown, as a separate line item, on the claim schedule and on the Remittance Advice with the "Franchise Tax Board" as payee.
2. Reporting State Taxes Withheld.
   Each year, FTB Form 592-B shall be prepared for each vendor whose California income taxes were withheld by the state agency.
   Form 592-B shall be distributed (as shown below) no later than January 31 for the calendar year just ended.
   1. Copy A—To the FTB with the accompanying FTB Form 592.
   2. Copy B—To the vendor (to be attached to vendor's California tax return to support the credit for tax withheld).
   3. Copy C—To the vendor (for the taxpayer's records).
   4. Copy D—Retained for state agency records.

Refer to the instructions on FTB Forms 592, 592-A, and 592-B for additional information on the remittance and reporting of nonresident income tax withheld.  Further, state agencies may contact the FTB, Nonresident Withholding Section for additional information.  Please direct all enquires to:

State Agency Withholding Coordinator
Nonresident Withholding Section
Franchise Tax Board
P.O. Box 651
Sacramento, CA  95812–0651
Telephone:  (916) 845-4900  FAX:  (916) 845-4831