CCH Axcess Tax

Form 592-B

Notes:

Form 592-B will not be prepared if Form 3832(K-1) is prepared for that partner.
Form 592-B is prepared automatically for nonresident partners that have more than $1,500 in California source income on Schedule K-1.
To suppress preparation of Forms 592-B, enter "suppress all" on California > Nonresident Withholding > Options > Process Form 592-B.
To suppress printing of Form 592-B, use California > Nonresident Withholding > Options > Suppress print of Form 592 and related forms. (Used when Form 592-B has previously been filed and the partnership or LLC return is now being processed.)
To prepare Form 592-B for specific partners only, enter "Prepare for selected partners only" on California > Nonresident Withholding > Options > Process Form 592-B and use California > Nonresident Withholding > Form 592 Partner / Member Information.
To prepare Form 592-B for all nonresidents even when they do not meet the income threshold, enter a "Prepare for all nonresident partners" on California > Nonresident Withholding > Options > Process Form 592-B.
To prepare Form 592-B based on distributions instead of income, use California > Nonresident Withholding > Options > Compute Form 592-B based on distributions.
To make all partners foreign nonresidents for purposes of Form 592, enter "Yes" on California > Nonresident Withholding > Basic Data > All partners/members are foreign (non U.S.) nonresidents - Override.

Government Form		CCH Axcess Input
		Worksheet	Section	Field
Amended	Schedule K-1
	OR
		California > Nonresident Withholding	Options	Amend all Forms 592-B - Override
	OR
		California > Nonresident Withholding	Form 592 Partner / Member Information	Amended Form 592-B - Override
Part I Withholding Agent
Name of withholding agent		General > Basic Data	General	Partnership name Partnership name continued
	OR
		California > Nonresident Withholding	Withholding Agent Information	Name - Override
SSN or ITIN	Government view entry only
Address		General > Basic Data	General	Street address
	OR
		California > Nonresident Withholding	Withholding Agent Information	Street address - Override
FEIN		General > Basic Data	General	Employer identification number
	OR
		California > Nonresident Withholding	Withholding Agent Information	FEIN - Override
PMB no.		California > General Information	Basic Data	Doing business as
	OR
		California > Nonresident Withholding	Withholding Agent Information	Private mail box (PMB) number - Override
City, state, ZIP code		General > Basic Data	General	City State ZIP code Foreign country Foreign province/state/county Foreign postal code
	OR
		California > Nonresident Withholding	Withholding Agent Information	City - Override State - Override ZIP or postal code - Override Foreign province - Override Foreign country code - Override
Daytime telephone number		General > Basic Data	General	Partnership phone number
	OR
		California > General Information	Basic Data	Signing partner area code and telephone number - Override
	OR
		California > Nonresident Withholding	Withholding Agent Information	Daytime phone number - Override
Part II Recipient
Name of recipient		Partners > Partner Information	Partner Summary	Name
SSN or ITIN		Partners > Partner Information	Partner Summary	SSN / EIN
DBA		California > Nonresident Withholding	Form 592 Partner / Member Information	DBA
Address		Partners > Partner Information	Partner Summary	Street address
PMB no.		California > Nonresident Withholding	Form 592 Partner / Member Information	Private mail box (PMB) no.
FEIN, CA Corp no. or SOS file no.	Government view entry only
City, state, ZIP code		Partners > Partner Information	Partner Summary	City State ZIP
Part III Type of income subject to withholding
A		California > Nonresident Withholding	Form 592, 592-A and 592-B Partner / Member Information	Type of withholding = "I/C Independent Contractors"
B		California > Nonresident Withholding	Form 592, 592-A and 592-B Partner / Member Information	Type of withholding = "Trust Distributions"
C		California > Nonresident Withholding	Form 592, 592-A and 592-B Partner / Member Information	Type of withholding = "Rents or Royalties"
D	Default
E		California > Nonresident Withholding	Form 592, 592-A and 592-B Partner / Member Information	Type of withholding = "Estate Distributions"
F		California > Nonresident Withholding	Form 592, 592-A and 592-B Partner / Member Information	Type of withholding = "Elective Withholding (N/A 588)"
G		California > Nonresident Withholding	Form 592, 592-A and 592-B Partner / Member Information	Type of withholding = "Elective WH / Indian Tribe (N/A 588)"
H		Partners > Partner Information	Partner Summary	State if different = "FC" OR Country
		Partners > Partner Information	Partner Summary > Detail >	Is this partner / member foreign - Override
		California > Nonresident Withholding	Basic Data	All partners/members are foreign (non U.S.) nonresidents - Override
I		California > Nonresident Withholding	Form 592, 592-A and 592-B Partner / Member Information	Type of withholding = "Other" AND Domestic Nonresident Information - Description of other
Part IV Tax Withheld
1	California Schedule K-1, Column e, Lines 1, 2, 3, 4, 5, 6, 7, allowed capital loss from Lines 8 and/or 9, 10a, 10b, 11a, 11b, 11c
	OR
		California > Nonresident Withholding	Basic Data	Total income subject to withholding - Override
	OR
		California > Nonresident Withholding	Form 592 Partner / Member Information	Total subj to withholding - Override
2	Line 1 multiplied by applicable rate below:
	OR
		California > Nonresident Withholding	Basic Data	Total CA tax withheld - Override
	OR
		California > Nonresident Withholding	Form 592 Partner / Member Information	CA tax withheld - Override
	Note: Rates: Domestic nonresidents: 7% Foreign nonresidents: Noncorporate: 12.3% Corporate: 8.84% Foreign banks, financial institutions: 10.84% (Use California - Nonresident Withholding - Form 592 Partner / Member Information - Foreign bank, financial inst to indicate that a foreign partner is a bank or financial institution)
3		Common State > Generic State Schedule K-1 Information	Generic Partner Input	Checkbox 1 when overrides for withholding and tax are not used
Tax withheld by another entity		California > Income / Deductions	Schedule K Other Adjustments / Overrides	Withholding on partnership

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