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A military servicemember’s nonmilitary spouse

The payee must notify the withholding agent if

is considered a nonresident for tax purposes

any of the following situations occur:

if the servicemember and spouse have the

• The individual payee becomes a nonresident.

same domicile outside of California and the

• The corporation ceases to have a permanent

spouse is in California solely to be with the

place of business in California or ceases to

servicemember who is serving in compliance

be qualified to do business in California.

with Permanent Change of Station orders.

• The partnership ceases to have a permanent

California may require nonmilitary spouses of

place of business in California.

military servicemembers to provide proof that

• The LLC ceases to have a permanent place

they meet the criteria for California personal

of business in California.

income tax exemption as set forth in the

• The tax-exempt entity loses its tax-exempt

MSRRA.

status.

Income of a military servicemember’s

If any of these situations occur, then

nonmilitary spouse for services performed

withholding may be required. For more

in California is not California source income

information, get Form 592, Resident and

subject to state tax if the spouse is in California

Nonresident Withholding Statement,

to be with the servicemember serving in

Form 592-B, Resident and Nonresident

compliance with military orders, and the

Withholding Tax Statement, and Form 592-V,

servicemember and spouse have the same

Payment Voucher for Resident and

domicile in a state other than California.

Nonresident Withholding.

For additional information or assistance in

Additional Information

determining whether the applicant meets the

MSRRA requirements, get FTB Pub. 1032.

For additional information or to speak to

a representative regarding this form, call

Specific Instructions

the Withholding Services and Compliance

telephone service at:

Payee Instructions

Enter the withholding agent’s name.

Telephone: 888.792.4900

916.845.4900

Enter the payee’s information, including the

Fax:

916.845.9512

taxpayer identification number (TIN) and check

the appropriate TIN box.

OR write to:

You must provide an acceptable TIN as

WITHHOLDING SERVICES AND

requested on this form. The following are

COMPLIANCE MS F182

acceptable TINs: social security number (SSN);

FRANCHISE TAX BOARD

individual taxpayer identification number

PO BOX 942867

(ITIN); federal employer identification number

SACRAMENTO CA 94267-0651

(FEIN); California corporation number (CA Corp

You can download, view, and print California

no.); or CA SOS file number.

tax forms and publications at ftb.ca.gov.

Private Mail Box (PMB) – Include the PMB

OR to get forms by mail write to:

in the address field. Write “PMB” first, then

TAX FORMS REQUEST UNIT

the box number. Example: 111 Main Street

FRANCHISE TAX BOARD

PMB 123.

PO BOX 307

Foreign Address – Enter the information in

RANCHO CORDOVA CA 95741-0307

the following order: City, Country, Province/

For all other questions unrelated to withholding

Region, and Postal Code. Follow the country’s

or to access the TTY/TDD numbers, see the

practice for entering the postal code. Do not

information below.

abbreviate the country’s name.

Internet and Telephone Assistance

Check the box that reflects the reason why the

Website:

ftb.ca.gov

payee is exempt from the California income tax

Telephone: 800.852.5711 from within the

withholding requirement.

United States

Withholding Agent Instructions

916.845.6500 from outside the

Keep Form 590 for your records. Do not

United States

send this form to the FTB unless it has been

TTY/TDD: 800.822.6268 for persons with

specifically requested.

hearing or speech impairments

For more information, contact Withholding

Asistencia Por Internet y Teléfono

Services and Compliance, see Additional

Sitio web: ftb.ca.gov

Information.

Teléfono:

800.852.5711 dentro de los

Estados Unidos

916.845.6500 fuera de los Estados

Unidos

TTY/TDD: 800.822.6268 personas con

discapacidades auditivas

y del habla

Page 2 Form 590 Instructions 2013

California Form 590 Draft - Withholding Exemption Certificate With Instructions - 2014 Page 4

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