California Form 588 Draft - Nonresident Withholding Waiver Request

How to Claim Non-Wage

Additional Information

Part I – Withholding Agent

Withholding Credit

Information

For additional information or to speak to

a representative regarding this form, call

Claim your non-wage withholding credit on one

Enter only business or individual information,

the Withholding Services and Compliance

of the following:

not both. Check the appropriate TIN box, and

telephone service at:

provide the ID number for the business or

• Form 540, California Resident Income Tax

Telephone:

888.792.4900

individual making the payments. Complete a

Return

916.845.4900

separate Form 588 for each withholding agent.

• Form 540NR Long, California Nonresident

Fax:

916.845.9512

or Part-Year Resident Income Tax Return

Include a daytime telephone number and fax

• Form 541, California Fiduciary Income Tax

number, with area code, so we can contact you

Or write to:

Return

if we need additional information.

WITHHOLDING SERVICES AND

• Form 100, California Corporation Franchise

COMPLIANCE MS F182

Part II – Requester Information

or Income Tax Return

FRANCHISE TAX BOARD

• Form 100S, California S Corporation

Requester can be the withholding agent,

PO BOX 942867

Franchise or Income Tax Return

payee, or an authorized third party.

SACRAMENTO CA 94267-0651

• Form 100W, California Corporation

Enter the business and/or individual requester

You can download, view, and print California

Franchise or Income Tax Return –

name, and address to which the withholding

tax forms and publications at ftb.ca.gov.

Water’s-Edge Filers

certificate is to be mailed.

• Form 109, California Exempt Organization

OR to get forms by mail write to:

Business Income Tax Return

Include a daytime telephone number and fax

TAX FORMS REQUEST UNIT

• Form 565, Partnership Return of Income

number, with area code, so we can contact you

FRANCHISE TAX BOARD

• Form 568, Limited Liability Company

if we need additional information.

PO BOX 307

Return of Income

RANCHO CORDOVA CA 95741-0307

Part III – Type of Income

Specific Instructions

For all other questions unrelated to withholding

Subject to Withholding

or to access the TTY/TDD numbers, see the

For withholding terms and definitions, go to

Check the box indicating the type of payment

information below.

ftb.ca.gov and search for withholding terms.

for which a waiver is being requested.

Internet and Telephone Assistance

The requester must provide an acceptable

Part IV – Schedule of Payees

Website:

ftb.ca.gov

Taxpayer Identification Number (TIN) as

requested on this form. The following are

Telephone: 800.852.5711 from within the

Enter only business or individual information

acceptable TINs: social security number

United States

for each payee, not both. Check the appropriate

(SSN); individual taxpayer identification

916.845.6500 from outside the

TIN box and provide the ID number for the

number (ITIN); federal employer identification

United States

payee.

number (FEIN); California corporation number

TTY/TDD:

800.822.6268 for persons with

If the payee is a grantor trust, enter the

(CA Corp no.); or California Secretary of State

hearing or speech impairments

grantor’s individual name and SSN/ITIN. Also

(CA SOS) file number.

enter the trust’s name under the business

Asistencia Por Internet y Teléfono

To ensure timely processing, the requester

name. If the payee is a non-grantor trust, enter

Sitio web:

ftb.ca.gov

must complete the entire form, sign and date

the name of the trust and the trust’s FEIN.

the request, and attach necessary information

Teléfono:

800.852.5711 dentro de los

If the payee is a sole proprietorship, enter the

and documents supporting the request. Failure

Estados Unidos

sole proprietorship’s name under the business

to do so may delay issuance or denial of the

916.845.6500 fuera de los

name. Also, enter the sole proprietor’s

waiver.

Estados Unidos

individual name and SSN/ITIN from the tax

Private Mail Box (PMB) –

TTY/TDD:

800.822.6268 para personas con

Include the PMB

return filed and attach federal Schedule C

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

discapacidades auditivas o del

(Form 1040), Profit or Loss From Business

the box number. Example: 111 Main Street

habla

(Sole Proprietorship), to Form 588.

PMB 123.

Single member limited liability companies

Foreign Address – Enter the information in

(LLCs) are not disregarded for California

the following order: City, Country, Province/

purposes. Enter the LLC’s name on the

Region, and Postal Code. Follow the country’s

business line. If you are requesting a waiver for

practice for entering the postal code. Do not

the single member, enter the single member’s

abbreviate the country’s name.

individual name in a separate payee field.

If you have more than 3 payees for the period,

complete and attach additional copies of the

Schedule of Payees from Side 2 of Form 588.

Include the requester’s name and ID number at

the top of each additional page.

Under “Reason for Waiver Request,” check the

box for the letter code that corresponds to the

payee’s reason for requesting a waiver.

If the payee is a sole proprietorship or reason

C or reason E is selected, attach all of the

required additional information.

Page 2 Form 588 Instructions 2014

California Form 588 Draft - Nonresident Withholding Waiver Request - 2015 Page 5

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