For Form CA-592 (Resident and Nonresident Withholding Statement), the California Franchise Tax Board (FTB) requires that corrections be made by paper filing rather than electronically.
Correcting an Error on Form CA-592 (Paper Filing):
Here’s what you need to do:
- Obtain a New CA-592 Form:
- Get a blank Form CA-592 from the FTB website or from your records if you have a previous version.
- You’ll need to re-enter the corrected information on a new form, as there is no separate “amendment” form for CA-592.
- Fill Out the Form with Correct Information:
- Complete the form with the correct withholding amounts and any other details that were wrong on the original form.
- If the error was in the payer or recipient’s information, ensure those fields are corrected as well.
- In case you need to correct multiple fields, make sure the entire form reflects accurate data.
- Attach a Letter of Explanation (Optional):
- It may be helpful to include a letter or statement explaining the error and the correction, especially if the form was filed late or if the correction involves a significant change in the withholding amount. This step is not required, but can help clarify the situation for the FTB staff.
- Submit the Corrected Form by Mail:
- After completing the corrected form, mail it to the FTB at the address:California Franchise Tax Board
P.O. Box 942867
Sacramento, CA 94267-0001
- After completing the corrected form, mail it to the FTB at the address:California Franchise Tax Board
- Notify the Recipient:
- If the error affects the recipient’s withholding, send them a corrected copy of the Form CA-592 as well, so they can adjust their records and tax filings.
- Track the Correction:
- Keep a copy of the corrected form for your records and monitor your account for any updates or responses from the FTB.
- If you have concerns or need further guidance, you can contact the FTB directly.
Key Points:
- No electronic filing for corrections: Corrections to Form CA-592 must be filed on paper.
- Mail the corrected form to the FTB as soon as possible to avoid penalties or issues.
- Notify the recipient of any changes to their withholding information.