California Form 588 Draft - Nonresident Withholding Waiver Request

Requester Name:

Requester ID No.:

Part IV

Do not use your own version of the Schedule of Payees to report additional payees.

Schedule of Payees.

We can only accept and process additional payees reported on this form. See instructions.

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Business name

SSN or ITIN

FEIN

CA Corp no.

CA SOS file no.

First name

Initial

Last name

Address (apt./ste., room, PO Box, or PMB no.)

City (If you have a foreign address, see instructions.)

State

ZIP Code

Reason for Waiver Request (Check box next to one letter code.)

Newly Admitted Date (mm/dd/yyyy) (Must be included when selecting Letter Code “D.”)

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Business name

SSN or ITIN

FEIN

CA Corp no.

CA SOS file no.

First name

Initial

Last name

Address (apt./ste., room, PO Box, or PMB no.)

City (If you have a foreign address, see instructions.)

State

ZIP Code

Reason for Waiver Request (Check box next to one letter code.)

Newly Admitted Date (mm/dd/yyyy) (Must be included when selecting Letter Code “D.”)



Business name

SSN or ITIN

FEIN

CA Corp no.

CA SOS file no.

Initial

First name

Last name

Address (apt./ste., room, PO Box, or PMB no.)

City (If you have a foreign address, see instructions.)

State

ZIP Code

Reason for Waiver Request (Check box next to one letter code.)

Newly Admitted Date (mm/dd/yyyy) (Must be included when selecting Letter Code “D.”)

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Waiver Request Reason Codes

Payee has California state tax returns on file for the two most current taxable years in which the payee has a filing requirement. Payee is considered

current on any tax obligations with the Franchise Tax Board (FTB).

Payee is making timely estimated tax payments for the current taxable year. Payee is considered current on any tax obligations with the FTB.

Payee is a corporation that is not qualified to do business and does not have a permanent place of business in California but is filing a tax return

based on a combined report with a corporation that does have a permanent place of business in California. Attach a copy of Schedule R-7, Election to

File a Unitary Taxpayers’ Group Return, from the combined report.

Payee is a newly admitted S corporation shareholder, partner, or member. In the “Newly Admitted Date” box, provide the date this shareholder, partner,

or member was admitted during the current year. This waiver will expire at the end of the calendar year granted. Once expired, the payee must have

the most current California tax return due on file or estimated tax payments for the current taxable year in order to have a new waiver granted.

Other – Attach a specific reason and include substantiation that would justify a waiver of withholding. If payee is a group return participant, attach a

copy of Schedule 1067A, Nonresident Group Return Schedule, from the group return.

Side 2

Form 588

2014

7052153