The California 1023S CSV file format is the standard layout required by the California Franchise Tax Board (FTB) for Form 592 withholding submissions. This format uses comma-separated values (CSV) and follows strict rules for length, type, and structure. By following these rules, withholding agents ensure smooth electronic filing and avoid costly errors.
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Required Fields in the California 1023S CSV File
The file must include the following fields for each payee:
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Payee Num – A 5-digit numeric code that identifies each payee in sequence.
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Tax Year – The 4-digit tax year for which withholding applies.
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ID Number – The taxpayer ID number (SSN, ITIN, or EIN) entered as 9 digits with no dashes.
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ID Type – A 6-character code that specifies the type of ID.
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Name – First, middle initial, and last name for individuals. For entities, enter up to two fields for the business name.
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Address – Up to two address lines for the payee.
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City, State, ZIP Code – The complete mailing address, including the country if applicable.
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Income Type – The California source income type (Independent Contractor, Rent, Entertainment, etc.).
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Income Subject to Withholding – The amount of income that is subject to state withholding.
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Amount Withheld – The total amount withheld for California state taxes.
In addition, agents may include prior payments, foreign credits, or withholding by another entity if applicable.
Electronic Filing Rules
Withholding agents must electronically file Form 592 when reporting more than 10 payees. The California FTB requires electronic submission through the SWIFT system.
Furthermore, the 1023S CSV file format provides a consistent structure that reduces rejections and speeds up processing.