From the instructions for 565
Line 27 – Withholding (Form 592-B and/or 593)
If taxes were withheld from payment to the partnership, the partnership can either allocate the entire withholding credit to all its partners or claim a portion (not to exceed the total tax due) and allocate the remaining portion to all its partners. If the partnership claims any of the amount withheld, attach Form 592-B or Form 593, Real Estate Withholding Tax Statement, to the front lower portion of the partnership return. The partnership must file Forms 592 or 592-F, and Form 592-B to allocate any remaining withholding credit to its partners. For more information, get FTB Pub. 1017.