You can only electronically file original data to the Franchise Tax Board through SWIFT. You can not electronically submit amended forms.

If you previously filed Form 592 with a correct taxable year, but reported information incorrectly, follow the steps below:

• • Complete a new Form 592 with the same taxable year as originally filed. 

• • Check the “Amended” box at the top left corner of the form.

• • Enter all the correct withholding and payee information. Do not enter negative numbers.

• • Attach a letter to the back of the form to explain the reason(s) for the corrections.

• Keep the original Form 592 for your records.

Mail the amended form and the attached letter to the address:

WITHHOLDING SERVICES AND COMPLIANCE MS F182
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0651