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To be exempt from withholding, both of the following must be true: You owed no federal income tax in the prior tax year, and. You expect to owe no federal income tax in the current tax year.
Use Form 592-B, to report to the payee the. amount of payment or distribution subject. to withholding and tax withheld as reported. on Form 592, Resident and Nonresident.
Use Form 592-Q, Payment Voucher for Pass-Through Entity Withholding, to remit withholding payments reported on Form 592-PTE, Pass-Through Entity Annual Withholding Return, to the Franchise Tax Board (FTB).
How to enter California Form 592-B in an individual return Go to the Input Return tab and select State & Local. Select Part-Yr./Nonres. ... Enter 1 in 1=592-B, 2=593. Complete the applicable information in the Withholding Agent section.
Use Form 592 to report the total withholding under California Revenue and Taxation Code (R&TC) Sections 18662 and 18664.

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Use Form 592-B to report to the payee the amount of payment or distribution subject to withholding and tax withheld as reported on Form 592, Resident and Nonresident Withholding Statement, Form 592-PTE, or Form 592-F, Foreign Partner or Member Annual Withholding Return.
Use Form 592-PTE to report the total withholding under California Revenue and Taxation Code (R&TC) Sections 18662. A PTE is generally an entity that passes its income or losses through to its owners instead of paying the related tax at the entity level.
Nonresident income types Your payer must withhold 7% from your CA source income that exceeds $1,500 in a calendar year.
Payments subject to withholding include: Payments to nonresident independent contractors who provide services in California. Other non-wage payments of California source income to nonresidents such as leases, rents, royalties, winnings and payouts.
Payments subject to withholding include: Payments to nonresident independent contractors who provide services in California. Other non-wage payments of California source income to nonresidents such as leases, rents, royalties, winnings and payouts.

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