Send Form 592-A with a check or money order when you submit the amount of foreign nonresident or backup withholding on California source payments to us. Payees must complete FTB Form 590, Withholding Exemption Certificate, to certify their status.You must make all deposits of taxes paid with respect to Form 1042-S (including taxes withheld under either chapter 3 or chapter 4) electronically. Nonresident Withholding. Withholding of tax at source is required for payments of California source income made to nonresident individuals and non-California business entities. If you would like to change your federal and state income tax withholding for your monthly payments (e.g. Failure to do so may result in incorrect Federal tax withholding and reporting. Employer: complete this section only if you must send a copy of this form to the New York State Tax Department (see instructions). Employer name and address. This form is for reporting suspected immigration benefit fraud and abuse to USCIS.