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1040 States

Withholding scenarios

Same withholding reported via Form 592-B and Form 1099-MISC

If the same California withholding is reported to the taxpayer by Form 1099-MISC and 592-B, the preparer needs to decide which form to use for the purpose of reconciling the California electronic record. Based on data entry of California withholding on the federal screens, the simpler approach is to report the withholding by Form 1099-MISC. However, the California Franchise Tax Board (FTB) has noted that the California electronic record captures much of the detail of Form 592-B but very little detail from Form 1099-MISC.

Approach #1 — 1099-MISC — CAOthWH screen

A unit of the
CAOthWH
 screen in the Payments folder is created for each occurrence of California withholding entered on the federal
St Pmt
,
B&D
,
Income
,
1099-M
,
C
,
Rent
,
F
, and
4835
 screens. To report the withholding as attributable to 1099-MISC:
  1. Select
    1099MISC
     from the
    Alternate Form code
     dropdown list on the
    CAOthWH
     screen.
  2. Enter the
    CA
     ZIP Code and the
    Withholding
     amount on the screen.
  3. Don't enter any information from Form 592-B on the return.

Approach #2 — Form 592-B — the CA592B screen

To report the withholding as attributable to Form 592-B, enter complete information on the
CA592B
 screen, including the withholding amount. On the
CAOthWH
 screen, make sure
Alternate Form code
 is blank.

This article applies to:

  • Product: UltraTax CS
  • Return type: 1040 Individual
  • State: California
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