If you discover an error on California Form 592, you must file a corrected form to avoid penalties and ensure accurate tax reporting.
How to File a Correction
- Isolate just the records you want to correct.
- Prepare a new Form 592, marking “Amended” at the top left corner of the form.
- Enter the corrected withholding and payee information. Do not enter negative amounts.
- Attach a separate letter to explain the reason(s) for the corrections. Keep the original Form 592 for you records.
- Mail the amended form and the attached letter to the address below:
Franchise Tax Board
PO Box 942867
Sacramento, CA 94267-0001
What Happens Next?
- The FTB will process the correction and may contact you if further clarification is needed.
- If additional tax is due, pay it promptly to avoid penalties and interest.
