Tax Reporting and Withholding Information 

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    Tax reporting and withholding information
    The table below provides summary tax reporting and withholding information for different types of payment recipients:

    Individual/Entity California
    domicile
    (residence)    		 Service
    performed
    in California    		 Subject to California
    State Tax Withholding    		 Subject to California
    State Tax Reporting    		 Subject to
    Federal Tax
    Withholding    		 Subject to
    IRS Tax Reporting
    US Citizen/ US Resident Alien Yes Yes No Yes No Yes, IRS Form 1099-MISC reportable
    Yes No No Yes, if services are peformed worldwide No Yes, if services are performed worldwide, IRS Form 1099-MISC reportable
    No Yes Yes, if total UCSC payment exceeds $1,500 for a calendar year Yes No Yes, IRS Form 1099-MISC reportable
    No No No No No Yes, if services are performed worldwide, IRS Form 1099-MISC reportable
    Non-Resident Alien n/a Yes Yes, if total UCSC payment exceeds $1,500 for a calendar year Yes, reported on Franchise Tax Board Form 592-B Yes Yes, if services are performed within the US, IRS Form 1042-S reportable
    n/a No No No Yes Yes, if services are performed within the US, IRS Form 1042-S reportable
    Partnership or Limited Liability Corporation Yes Yes No Yes No Yes, IRS Form 1099-MISC reportable
    No Yes Yes, if total UCSC payment exceeds $1,500 for a calendar year Yes, reported on Franchise Tax Board Form 592-B No Yes, if services are performed worldwide, IRS Form 1099-MISC reportable
    Corporation (US-based) Yes Yes No No No No
    No Yes Yes, if total UCSC payment exceeds $1,500 for a calendar year Yes, reported on Franchise Tax Board Form 592-B No No
    Corporation (non-US-based) No Yes Yes, if total UCSC payment exceeds $1,500 for a calendar year Yes, reported on Franchise Tax Board Form 592-B Yes Yes, if services are performed worldwide, IRS Form 1099- reportable
    No No No No No No

    General Notes

    • An IRS Form 1099 is issued to an individual, sole proprietorship, partnership, medical (for services) or legal corporation when total payments in a calendar year exceed $600.
    • The portion of a payment associated with service performed outside of California or the US is not subject to California state tax withholding or reporting.
    • The portion of a payment associated with service performed outside of the US is not subject to Federal tax withholding or reporting.