Form 592-B is used to report the amount of California state income tax withheld from your payments during the tax year. This form serves as documentation of the California taxes that were withheld and may be needed when you prepare and file your state tax return. You may receive Form 592-B in addition to another tax document, particularly if there is no California state tax withholding information shown on your 1042-S form. Be sure to review the information on all of your tax forms and use the appropriate withholding amounts when completing your return.
If you are uncertain whether you should receive Form 592-B, or if you believe the form is missing or contains incorrect information, please contact your employer or the organization that issued your payment. They can confirm whether California taxes were withheld on your behalf and provide guidance regarding the issuance or correction of the form.