California Franchise Tax Board fax number

Fax destination details

Department

Withholding on nonresidents (Form 592-B) – Withholding Services

Purpose

Typically used for withholding on California-sourced payments to nonresidents (Form 592-B). The withholding agent must provide Form 592-B to each payee; Form 592-B is not submitted to the FTB by the agent, but payees receive it from the payer and use it for their California tax reporting.

Form

Form 592-B — Resident and Nonresident Withholding Tax Statement

Address

PO Box 942867, Sacramento CA 94267-0651

Voice phone

888-792-4900

Website

Visit organization website

Before you send

• Confirm that this exact department handles your document or request.
• Check the organization website or call its main line for the current fax number.
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Form 592-B is provided to each payee to show total withheld/reported for the tax year. The withholding agent uses Form 592 (and related forms) to remit withholding; Form 592-B itself is given to payees, not mailed to the FTB unless requested.