California Payment Voucher for Resident and Nonresident Withholding

Payment Voucher for Resident and Nonresident Withholding
2023 Form 592-V, Payment Voucher for Resident and Nonresident Withholding.
2023 Instructions for Form 592-V

Payment Voucher for Resident or Nonresident Withholding

General Information
Use Form 592-V, Payment Voucher for Resident or Nonresident Withholding,
to remit withholding payments reported on Form 592, Resident and
Nonresident Withholding Statement, to the Franchise Tax Board (FTB). Use
the voucher below to remit payment by check or money order only, whether
Form 592 is submitted electronically or by mail.
Use Form 592-V to remit backup withholding payments. Backup withholding
supersedes all types of withholding. For more information on backup
withholding, go to ftb.ca.gov and search for backup withholding.
Do not use Form 592-V to remit payments when there is a balance due on
Form 592-F, Foreign Partner or Member Annual Withholding Return, or
Form 592-PTE, Pass-Through Entity Annual Withholding Return. For more
information, get Form 592-F or Form 592-PTE.

When To Pay
Remit withholding payments by the dates shown below:
1st payment . . . . . . . . . . . . . . . . . . . . . . . . April 18, 2023
2nd payment . . . . . . . . . . . . . . . . . . . . . . . June 15, 2023
3rd payment. . . . . . . . . . . . . . . . . . . September 15, 2023
4th payment . . . . . . . . . . . . . . . . . . . . . January 16, 2024
When the due date falls on a weekend or holiday, the deadline to file and pay
without penalty is extended to the next business day.
Due to the federal Emancipation Day holiday observed on April 17, 2023, tax
returns filed and payments mailed or submitted on April 18, 2023, will be
considered timely.
The withholding agent must send Form 592-V with the payment of tax
withheld, along with Form 592, to the FTB.

Instructions
The withholding agent completes this form. The withholding agent is the
person or entity that has the control, receipt, custody, disposal, or payment
of California source income of a person subject to withholding. The
withholding agent information on Form 592-V must match the information
reported to the FTB on Form 592.
Using black or blue ink, enter the withholding agent’s business or individual
name, address, taxpayer identification number, the amount of payment, and
telephone number in the designated spaces. Print all names and words in
CAPITAL LETTERS. To ensure timely and proper application of the payment,
verify that all of the information entered is complete.
Check the appropriate box for Electronic or Paper, depending on how
Form 592 is submitted. Check only one box.
Enter the total number of payees reported on Form 592.
DETACH HERE
TAXABLE YEAR

2023

▶

Type of Income
Check the box(es) that reflect the type of income withheld upon for the
period.
Private Mail Box (PMB)
Include the PMB in the address field. Write “PMB” first, then the box
number. Example: 111 Main Street PMB 123.
Foreign Address
Follow the country’s practice for entering the city, county, province, state,
country, and postal code, as applicable, in the appropriate boxes. Do not
abbreviate the country name.

Where to File
Using black or blue ink, make the check or money order payable to the
“Franchise Tax Board.” Write the withholding agent’s identification number
and “2023 Form 592-V” on the check or money order.
Make all checks or money orders payable in U.S. dollars and drawn against a
U.S. financial institution.
• If Form 592 is submitted by mail, detach the payment voucher from the
bottom of this page and enclose, but do not staple, Form 592 and Form
592-V, along with check or money order, and mail to the address below.
• If Form 592 is submitted electronically, detach the payment voucher
from the bottom of this page and enclose, but do not staple, Form 592-V,
along with check or money order, and mail to:
WITHHOLDING SERVICES AND COMPLIANCE MS F182
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0651
Do not mail paper copies of Form 592 to the FTB if submitted electronically.
The withholding agent retains a copy of this form for a minimum of
five years and must provide it to the FTB upon request.

Interest and Penalties
Interest and penalties will be assessed on late payments of withholding,
unless failure was due to reasonable cause. Interest is computed from
the due date of the withholding to the date paid. For more information get
FTB 1150, Withhold at Source Penalty Information.

Franchise Tax Board Privacy Notice on Collection
Our privacy notice can be found in annual tax booklets or online. Go to
ftb.ca.gov/privacy to learn about our privacy policy statement, or go to
ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP, Franchise
Tax Board Privacy Notice on Collection – Aviso de Privacidad del Franchise
Tax Board sobre la Recaudación. To request this notice by mail, call
800.338.0505 and enter form code 948 when instructed.
DETACH HERE

IF NO PAYMENT IS DUE, DO NOT MAIL THIS VOUCHER

CALIFORNIA FORM

Payment Voucher for Resident or Nonresident Withholding

592-V

Check the box to indicate how Form 592
was submitted (check only one box):

□ Electronic

□ Paper

Check all types of income that apply: A □ Payments to Independent Contractors
B □ Trust Distributions
C □ Rents or Royalties
E □ Estate Distributions
G □ Elective Withholding by Indian Tribe I □ Other __________
Total number of payees reported ________ F □ Elective Withholding
□ SSN or ITIN □ FEIN □ CA Corp no. □ CA SOS file no.

Business name
First name

Initial Last name

Telephone

Address (apt./ste, room, PO box, or PMB no.)
City (If you have a foreign address, see instructions.)

State

Do not mail a paper copy of the electronically filed Form 592 with the payment voucher.
Mailing a paper copy of your electronically filed Form 592 may cause a delay in processing.

For Privacy Notice, get FTB 1131 EN-SP.

1271233

ZIP code

Amount of payment

.
Form 592-V

2022