Complete an original form 592, 592-F, or 592-PTE for the correct taxable year. Complete an amended form 592, 592-F, or 592-PTE for the incorrect taxable year.Gov and search for withholding requirements for updates, online tools, and more information, including: Forms and Publications It's also illegal to purposely misrepresent or supply fraudulent information on corporate tax returns. Complete the form below to report suspected tax evasion or fraud. If you would like to change your federal and state income tax withholding for your monthly payments (e.g. You may have to pay penalties if you make false statements or omissions on your tax return, or if you repeatedly fail to report your income. Doing so is criminal tax fraud. This applies to anything that is taxable in the state — from income to car purchases or gambling winnings. Withholding of tax at source is required for payments of California source income made to nonresident individuals and non-California business entities.