How to Fill Out and Submit California Form 592-V: Deadlines and Payment

California Form 592-V is the payment voucher that accompanies your withholding payment when you file Form 592, the Resident and Nonresident Withholding Statement. It tells the Franchise Tax Board how much you are remitting, for which filing period, and under which withholding agent account. The voucher is one page, pairs only with Form 592, and is required whether you file the return on paper or, in certain electronic filing paths, alongside an electronic return.¹

Form 592-V is not used for real estate withholding (Form 593), foreign partner withholding (Form 592-F, which uses Form 592-A for payments), or pass-through entity withholding (Form 592-PTE, which has its own payment procedures).¹²

When Form 592-V Is Due

Withholding under Revenue and Taxation Code Section 18662 is remitted in four periods across the year, and you file a separate Form 592-V for each period in which you withheld. The periods are not even calendar quarters, so confirm which window your payment falls into before you write the check.

Period 1 (January 1 – March 31): due April 15, 2026
Period 2 (April 1 – May 31): due June 15, 2026
Period 3 (June 1 – August 31): due September 15, 2026
Period 4 (September 1 – December 31): due January 15, 2027

When a due date falls on a weekend or holiday, the deadline moves to the next business day. A withholding agent who withholds all year will submit four vouchers and four payments.¹

How to Fill Out Form 592-V

Every field matters. A mismatched identification number or wrong period code can delay credit to your payees and generate FTB correspondence.

Submission Method and Payee Count

At the top of the form, check one box indicating whether the companion Form 592 was filed electronically or on paper. Then enter the total number of payees reported on that Form 592. The count must match the Schedule of Payees on the return exactly.¹

Type of Income

Check every box that applies to the income you withheld on for this period:

A – Payments to independent contractors
B – Trust distributions
C – Rents or royalties
E – Estate distributions
F – Elective withholding
G – Elective withholding by Indian tribe
I – Other (with a write-in line)

If you withheld on contractor payments and rent in the same period, check both A and C.¹

Withholding Agent Identification

Enter your business name if applicable, your first and last name, telephone number, and full mailing address. Then check the box for the type of identification number you are providing and enter the number itself. Acceptable options are a Social Security Number, Individual Taxpayer Identification Number, Federal Employer Identification Number, California corporation number, or California Secretary of State file number. Foreign addresses follow a specific formatting convention set out in the current year’s Form 592 instructions.³

Payment Amount

Enter the total dollars you are remitting for the period. This should equal the sum of all amounts withheld from every payee listed on the companion Form 592. The default withholding rate is 7 percent of the gross payment. If the FTB has approved a reduced rate through Form 589 (Nonresident Reduced Withholding Request), use the approved rate instead.⁴

How to Submit the Voucher and Payment

By Mail

If you filed Form 592 on paper, mail the voucher together with the Form 592 and your check or money order to:

Withholding Services and Compliance MS F182
Franchise Tax Board
PO Box 942867
Sacramento, CA 94267-0651²

Make the payment payable to the Franchise Tax Board. Write your identification number and “Form 592-V” on the check so FTB can match it to your account if the voucher and payment are separated during processing.

Electronically

If you filed Form 592 through MyFTB for Withholding Agents, you can pay through the same portal. When you pay electronically that way, do not mail a paper voucher.¹

There is one important exception. If you filed Form 592 through the Secure Web Internet File Transfer (SWIFT) system, that electronic transmission covers only the informational return. You still mail your payment with a paper Form 592-V.⁴

Keep a copy of every voucher, each electronic confirmation number, and your canceled checks. That record protects you if the FTB later questions whether a payment arrived on time.

When You Do Not Need to File a Voucher at All

Before you prepare Form 592-V, check whether withholding was actually required for the payee in question. Three situations remove the obligation.

The Payee Gave You a Valid Form 590

California residents and certain exempt entities can certify their status by furnishing you a completed Form 590, Withholding Exemption Certificate. A valid Form 590 accepted in good faith relieves you of the withholding obligation for that payee, and the certification remains in effect until the payee’s residency or tax status changes. An incomplete certificate is not valid, and you must withhold until a properly completed one arrives. Keep each certificate for at least five years after the last payment it covered. Federal, state, and foreign government entities, along with their agencies, are automatically excluded and need not file Form 590.⁵

The FTB Granted a Form 588 Waiver

A nonresident payee expecting little or no California tax liability can request a waiver by filing Form 588. You cannot stop withholding until you actually receive the Waiver Determination Notice; a pending application does not count. Waivers last up to 24 months and expire on December 31 of the year following the grant. The payee should submit the request at least 21 business days before the planned payment. A waiver only lifts the withholding obligation; it does not excuse the payee from filing a California return or paying tax owed.⁶

Total Payments Are $1,500 or Less for the Year

Withholding is optional when total California-source payments to a single nonresident payee are $1,500 or less for the calendar year. Once cumulative payments cross that threshold, the 7 percent withholding begins. Track running totals: if three payments total $1,400 and the fourth brings cumulative payments to $2,000, start withholding at that point.⁵

Fixing a Mistake After Filing

If you filed Form 592 under the wrong taxable year, submit two forms together: a new Form 592 for the correct year with the “Amended” box unchecked, and a second Form 592 for the originally filed year with the “Amended” box checked and $0.00 entered for all withholding amounts.⁴

For errors in payee information or withholding amounts where the year was correct, complete a new Form 592 with the “Amended” box checked, fill in all corrected information, and attach a letter explaining what changed. Do not use negative numbers on an amended return. Mail to the same address used for regular filings. A new Form 592-V is required only if additional payment is owed.⁴

Penalties for Filing Late

Penalties under Revenue and Taxation Code Section 19183 are assessed per payee and escalate with time:

1 to 30 days late: $60 per payee
31 days to 6 months late: $130 per payee
More than 6 months late: $340 per payee
Intentional disregard: $680 or 10 percent of the amount required to be reported, whichever is greater

With multiple payees the arithmetic turns quickly. A withholding agent with 50 payees who files seven months late is looking at $17,000 in penalties, before any interest on the unpaid tax itself.² Filing an accurate voucher by the period due date is the cheapest step on the list.

1
Franchise Tax Board. 2026 Form 592-V Payment Voucher for Resident or Nonresident Withholding
2
Franchise Tax Board. Withholding on Nonresidents
3
Franchise Tax Board. 2026 Instructions for Form 592 Resident and Nonresident Withholding Statement
4
Franchise Tax Board. 2025 Instructions for Form 592 Resident and Nonresident Withholding Statement
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Franchise Tax Board. 2025 Instructions for Form 590 Withholding Exemption Certificate
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Franchise Tax Board. 2026 Instructions for Form 588 Nonresident Withholding Waiver Request