UCLA Tax Services

Form 592-B - Resident and Nonresident Withholding Tax Statement
 

 

 

What is Form 592-B, and who will receive it?

Form 592-B is used for filing state income taxes with the California Franchise Tax Board to report taxable income which is subject to withholding for the year UCLA made payments to nonresidents of California.  These individuals are not employees.  

Who is required to file a 592-B?
Nonresidents of California who are receiving payments exceeding $1500 per calendar year for services performed in the state of California.  Income reported on this form includes payments to nonresidents of California which pertain to:

  • Honorariums - guest speakers/lecturers

  • Independent Contractors

  • Official Services - includes sports (basketball and football officials)

  • Performances

Form 592-B is sent out at the end of January each year by Accounts Payable to nonresidents of California who had withholding taxes withheld from their service payment by the University.  
 
How much is deducted in State Withholding Tax?
7% withholding tax is withheld from all out of state vendors or individuals who perform services in the State of California which exceeds $1,500 per calendar year. 
 
To request a duplicate of this form, click here
 
Questions pertaining to Form 592-B should be directed to Shirley Sams in Accounts Payable at ssams@finance.ucla.edu.


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