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H Additional Information

For assistance in determining resident status,

For additional information or assistance in

get FTB Pub. 1031, Guidelines for Determining

determining whether the applicant meets the

To get additional nonresident withholding

Resident Status, and FTB Pub. 1032, Tax

MSRRA requirements, get FTB Pub. 1032.

information, contact the Withholding Services

Information for Military Personnel, or call the

and Compliance.

F What is a Permanent Place

FTB at 800.852.5711 or 916.845.6500.

WITHHOLDING SERVICES AND

of Business

E Military Spouse Residency

COMPLIANCE MS F182

FRANCHISE TAX BOARD

A corporation has a permanent place of

Relief Act (MSRRA)

PO BOX 942867

business in California if it is organized and

SACRAMENTO CA 94267‑0651

Generally, for tax purposes you are considered

existing under the laws of California or if it

to maintain your existing residence or domicile.

is a foreign corporation qualified to transact

Telephone: 888.792.4900

If a military servicemember and nonmilitary

intrastate business by the California SOS. A

916.845.4900

spouse have the same state of domicile, the

corporation that has not qualified to transact

Fax:

916.845.9512

MSRRA provides:

intrastate business (e.g., a corporation

You can download, view, and print California

engaged exclusively in interstate commerce)

• A spouse shall not be deemed to have lost

tax forms and publications at ftb.ca.gov.

will be considered as having a permanent place

a residence or domicile in any state solely

OR to get forms by mail write to:

of business in California only if it maintains

by reason of being absent to be with the

a permanent office in California that is

TAX FORMS REQUEST UNIT MS F284

servicemember serving in compliance with

permanently staffed by its employees.

FRANCHISE TAX BOARD

military orders.

PO BOX 307

• A spouse shall not be deemed to have

G Withholding Agent

RANCHO CORDOVA CA 95741‑0307

acquired a residence or domicile in any

other state solely by reason of being there

For all other questions unrelated to withholding

Keep Form 590 for your records. Do not

to be with the servicemember serving in

or to access the TTY/TDD numbers, see the

send this form to the FTB unless it has been

compliance with military orders.

information below.

specifically requested.

Domicile is defined as the one place:

Internet and Telephone Assistance

For more information, contact Withholding

• Where you maintain a true, fixed, and

Services and Compliance, see General

Website:

ftb.ca.gov

permanent home

Information H.

Telephone: 800.852.5711 from within the

• To which you intend to return whenever you

United States

The payee must notify the withholding agent if

are absent

916.845.6500 from outside the

any of the following situations occur:

United States

A military servicemember’s nonmilitary spouse

• The individual payee becomes a nonresident.

TTY/TDD: 800.822.6268 for persons with

is considered a nonresident for tax purposes

• The corporation ceases to have a permanent

hearing or speech impairments

if the servicemember and spouse have the

place of business in California or ceases to

same domicile outside of California and the

Asistencia Por Internet y Teléfono

be qualified to do business in California.

spouse is in California solely to be with the

• The partnership ceases to have a permanent

Sitio web: ftb.ca.gov

servicemember who is serving in compliance

place of business in California.

Teléfono:

800.852.5711 dentro de los

with Permanent Change of Station orders.

• The LLC ceases to have a permanent place

Estados Unidos

Note: California may require nonmilitary

of business in California.

916.845.6500 fuera de los Estados

spouses of military servicemembers to provide

• The tax‑exempt entity loses its tax‑exempt

Unidos

proof that they meet the criteria for California

status.

TTY/TDD: 800.822.6268 personas con

personal income tax exemption as set forth in

discapacidades auditivas

The withholding agent must then withhold

the MSRRA.

y del habla

and report the withholding using Form 592,

Income of a military servicemember’s

Resident and Nonresident Withholding

nonmilitary spouse for services performed

Statement, and remit the withholding using

in California is not California source income

Form 592‑V, Payment Voucher for Resident

subject to state tax if the spouse is in California

and Nonresident Withholding. Form 592‑B,

to be with the servicemember serving in

Resident and Nonresident Withholding Tax

compliance with military orders, and the

Statement, is retained by the withholding agent

servicemember and spouse have the same

and a copy is given to the payee.

domicile in a state other than California.

Page 2 Form 590 Instructions 2012

California Form 590 Draft - Withholding Exemption Certificate With Instructions - 2013 Page 4

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