CA 592-B reporting

  • Updated

All filer and recipient information in this article was created for reference. Please use your own information when filling out forms.

About California (CA) 592 reporting

California requires 7% withholding and quarterly reporting by any individual or entity making payments of more than $1,500 of California Source Income to the person, corporation, partnership, fiduciary, partner, beneficiary, shareholder, member, or vendor who is a non-resident of California that do not have a permanent place of business in California.

eFileMyForms’ online CA 592-B reporting service allows you to 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, eFileMyForms generates an XML file that is properly formatted to upload to California's Franchise Tax Board (FTB) site for electronic filing. You can also download PDF copies of CA 592-B forms for your records.

Information to include in CA 592-B reporting

  • Report and withhold on certain payments made to non-residents of California
  • Payments made for personal services performed in California
  • Payments made to non-resident 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
  • Bonuses paid for services performed in California
  • Rents and royalties from assets located in California
  • Distributions of California source income


Creating a 592-B form with eFileMyForms

Instead of manually creating forms you can also import your files from Excel. For more information, read our Importing forms from Excel article.

  1. Click Add New Form.

    Image of the Home page with a callout on the Add New Form button.

  2. On the Start a New Filing page, select the type of 592-B form you want to create. There are forms for each quarter and a year-end form. For this example, 592-B YE will be selected.

    Image of the Start a New Filing page with a callout on the CA 592 form options.

  3. Select which filer you would like to report the form from. To select a filer, click the circle icon in the Select Once you’ve selected your filer, click Continue.

    Image of the New Form page with callouts on the Select column and Continue button.

  4. Next, select a recipient. To select a recipient, click the circle icon next to the recipient’s TIN number. Once you’ve selected your recipient, click Continue.

    Image of the New Form page with callouts on the Recipient select icon and the Continue button.

  5. On your 592-B form, fill in the boxes with your information. Click the clipboard icon in the Part III Type of Income Subject to Withholding Code A pop-up window will appear with a list of the IRS code types. Select a code then click OK.

    Image of an example 592-B YE form with a callout on section Part III.

    Image of an example 592-B YE form with a callout on the Part III pop-up window.

  6. Click Save Form.

    Image of an example 592-B YE form with a callout on the Save Form button.

  7. Your 592-B form is now ready for filing. You can click Add Filing to Cart to place an order or you can click Create another Form to create another form of the same type.

    Image of the Filing Saved page with a callouts on the Add Filing to Cart and Create another form buttons.

  8. When you’re ready, add your forms to your cart and go through the checkout process. For more information on the checkout process, read our How to place an order.

Additional options after placing an order

eFileMyForms gives you access to additional options after placing an order. These options are designed to help you save or send copies of your forms in a variety of formats. To access these options, follow the following instructions.

  1. Click Order History.

Image of the Home page with a callout on the Order History button.

  1. Click the order number with your 592-B forms in the Order Number.

Image of the Order History page with a callout on the Order Number column.

  1. On the order details page you can select from the following options:
  • You can email forms to a recipient by clicking the envelope icon in the Email
  • Click Get PDFs to download PDF copies of your forms.
  • Click 592 Summary to see a summary of form types in your order and the Box Amount Totals for each field type in your forms.
  • Click Print Receipt to print out the receipt for your order.
  • Click Get File to download the file you’ll need to send to the FTP yourself. eFileMyForms doesn’t eFile tax exempt forms or 592-B forms.
  • Click Totals Report to generate and print a totals report for your order.
  • Click Summary Report to generate and print a summary report for your order.
  • Click External ID Listing to download a corrections report in a .tab format.

Image of the Order Details page with callouts on the Email column, Get PDFs button, 592 Summary button, Print Receipt button, Get File button, Totals Report button, Summary Report button, and External ID Listing button.



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