Level 3

The Form 592-B has the taxpayer SS# on it. However CA Diagnostic Ref #15323 states that

"To receive credit for backup W/H shown on form 592-B, you must provide the FTB with your TIN

before filing your tax return. Failure to Provide your TIN will result in a denial of your backup W/H


The Intuit Lacerte Tax Solution Description states:

"In addition, when filing Form 592 with the FTB, the Withholding Agent is NO Longer required to submit a Form 592-B to the FTB for each payee. However, withholding agents must continue to provide the payees with paper Forms 592-B at the end of the year."

The FTB is now requiring taxpayers to provide the information instead of the withholding agents.

Does this mean that we need to attach Form 592-B to the tax return?


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