Prepare California Resident and Nonresident Withholding Statements on Windows. Import and review Form 592 data locally, then self-file or add ERICH's optional Franchise Tax Board e-filing service.
Review California withholding rates and filing periods before preparing Form 592.
California state filing requirements are separate from the federal IRS IRIS portal.
California Form 592 is sold separately from the IRS information-return software plans.
For customers who want to prepare Form 592 data with their own Windows software.
Form 592 desktop software costs $199 per year. The separately listed FTB transmission service is $249; purchase both only if you need both.
The main practical change for many filers is the availability of an expanded online filing option, alongside the existing SWIFT channel. The FTB's 2026 instructions also increase certain late information-return penalties.
California launched MyFTB for Withholding Agent Representatives in June 2025. It remains available for eligible Form 592 electronic filings in 2026, after account registration and authentication. It did not first start in 2026.
Large Form 592 Schedule of Payees filings must use the FTB's Secure Web Internet File Transfer (SWIFT) channel. The 2026 Form 592 instructions say more than 250 payees; a separate FTB publication says 250 or more. Confirm the exact cutoff with FTB when you have exactly 250 payees.
For tax years beginning on or after January 1, 2026, the FTB increased certain penalties for incomplete, incorrect or late information returns. The 2026 Form 592 instructions list per-payee late-filing penalties of $60, $130 or $340, depending on lateness.
Form 592, Resident and Nonresident Withholding Statement, reports California-source income withholding and allocates amounts to payees. It may apply to nonresident contractors, rents, royalties, and other reportable payments. Generally, the usual withholding rate is 7% unless an applicable exception or approved reduction applies.
Form 592 is not the same as Form 592-PTE (pass-through entities), Form 592-F (foreign partners or members), Form 592-B (payee statements), or Form 593 (real estate withholding). Verify which form applies before ordering.
Withholding agents must provide Form 592-B to payees when required. Form 592 itself is filed with California FTB, not the IRS.
| 2026 withholding period | Due date |
|---|---|
| Jan 1 – Mar 31 | Apr 15, 2026 |
| Apr 1 – May 31 | Jun 15, 2026 |
| Jun 1 – Aug 31 | Sep 15, 2026 |
| Sep 1 – Dec 31 | Jan 15, 2027 |
The Form 592 desktop software is $199 per year. Our separately listed FTB transmission service costs $249; software and the service are purchased separately ($448 combined if both are ordered). FTB tax payments are not included.
No. The software and the filing service are separate. Customers can prepare their filing information with the software. If they want ERICH to handle electronic submission, the additional service costs $249.
MyFTB online filing for withholding agents and their representatives became available in June 2025 and remains an option under the 2026 rules for eligible agents. Large payee filings use SWIFT; the 2026 instructions also increase certain information return penalties. MyFTB is not a new 2026-only requirement.
No. The 2026 Form 592 instructions say schedules exceeding 250 payees require SWIFT. Other FTB guidance says 250 or more; confirm the exact rule for filings at the 250-payee boundary with FTB. Eligible smaller filers may use MyFTB or an allowed paper method.
The $249 transmission service is for Form 592 electronic filing, not payment of the withholding tax. Payment obligations and methods remain the withholding agent’s responsibility; discuss any additional needs before ordering.
No. Form 592 is a California Franchise Tax Board withholding form and is offered as a separately priced product.
Tell us which filing period you need. We can confirm the ordering and e-filing service process.
Choose the Windows software if you will prepare your own state files, or purchase the transmission service if you want ERICH to submit on your behalf. The items are priced and billed separately; contact us about secure data transfer before purchasing the service.
Separate California FTB filing workflow; $199 software and $249 transmission service are distinct products. Confirm the correct California filing period and filing route.
Check download and trial information · Read software terms · Contact support