Ensuring California tax compliance
California requires 7% withholding and quarterly reporting by any individual or business making payments of more than $1,500 of California Source Income to a person, corporation, partnership, beneficiary or vendor who is a non-resident of California.
With our online CA 592-B reporting service you can easily import, or manually enter, CA 592-B data, run business rules/validations to help ensure that the data meets CA reporting standards, browse & edit the CA 592-B forms directly, and run summary totals reports to balance against accounting totals. Once an order is placed, our service generates an XML file that is properly formatted to upload to California’s Franchise Tax Board (FTB) site for electronic filing. PDF copies of CA 592-B forms can also be downloaded for your records.
What Information Needs to Be Reported?
- Report & withhold on certain payments made to Non-Residents of California.
- Payments made for personal services performed in California.
- Payments made to nonresident entertainers and athletes for California performances.
- Payments received for a covenant not to compete in California.
- Payments releasing a contractual obligation to perform services in California.
- Income from options received because of performing personal services in California.
- Rents, royalties or bonuses paid for services performed in California.
- Distributions of California source income.
CA 592-B: State Reporting File & PDF Generation*
| Forms per Order | eFile Only (Quarterly) | Print & Mail (Year End) |
|---|---|---|
| 1-50 | $3.49 | $4.04 |
| 51-100 | $2.88 | $3.49 |
| 101-250 | $1.86 | $2.41 |
| 251-500 | $1.28 | $1.83 |
| 501-1,000 | $0.87 | $1.42 |
| 1,001-2,500 | $0.53 | $1.08 |
| 2,501-5,000 | $0.36 | $0.91 |
| 5,001+ | $0.29 | $0.84 |