Form 590-P - Nonresident Withholding Exemption Certificate For Previously Reported Income Of Partners And Members

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Nonresident Withholding Exemption Certificate for
YEAR
CALIFORNIA FORM
Previously Reported Income of Partners and Members
590-P
File this form with your partnership or limited liability company (LLC) for its records.
Name
Address (number and street)
PMB no.
Daytime telephone number
(
)
City
State
ZIP Code
Entity type and
Individuals — Social security number ______________________________________________________________________
identification
Corporations — California corporation number or FEIN ________________________________________________________
number:
Estates and irrevocable trusts — FEIN _____________________________________________________________________
Note: Failure to provide your identification number will void this certificate.
This form is NOT for current year income or prior year’s
income that the partner or member has not yet reported
To ______________________________________________________
for California tax purposes.
(Withholding agent, partnership, or LLC)
Certificate of Previously Reported Income
Under penalties of perjury, I hereby certify that the California source income from the above-named partnership or LLC (as shown on Schedule K-1 565 or
568 or other documents provided by the partnership or LLC) for the year(s) _________ has already been reported as income from California sources on
the above-named partner’s or member’s California tax return for tax year ________ . (The partner or member must have filed a California income tax return
prior to signing this certificate.)
Name _____________________________________________________________________________________________
Title ______________________
Signature _________________________________________________________________________________________
Date _____________________
For Privacy Act Notice, get form FTB 1131 (individuals only).
partners or members that are domestic (nonforeign) nonresidents of
General Information
California.
References in these instructions are to the California Revenue and
Distributions subject to withholding include, but are not limited to,
Taxation Code (R&TC).
distributions that represent current year income or prior year income
A Purpose
that should have been, but was not previously reported as income from
California sources on the partner’s or member’s California tax return.
Use Form 590-P to obtain an exemption from withholding on distribu-
However, no withholding is required if the total distributions of
tions of a partnership’s or LLC’s prior year income if you are a
California source income to the partner or member are $1,500 or less
domestic (nonforeign) nonresident partner or member. If you have
during the calendar year. For more information on partnership and LLC
already reported the income represented by this distribution on your
withholding, get FTB Pub. 1017, Nonresident Withholding — Partner-
California tax return as income from California sources, you should file
ship Guidelines.
Form 590-P with the partnership or LLC.
The partnership or LLC will be relieved of the withholding requirements
Specific Instructions
for your share of this distribution when relying in good faith on a
completed and signed Form 590-P.
Private Mailbox (PMB) Numbers. If you lease a mailbox from a private
Do not use Form 590-P if you:
business rather than from the United States Postal Service enter your
PMB number in the field labeled ‘’PMB no.’’
• Are a foreign (non-U.S.) partner or member. There is no provision
under R&TC Section 18666 to allow an exemption from withhold-
Partnership and LLC. Keep Form 590-P for your records. Do not send
ing for a foreign partner or member;
this form to the Franchise Tax Board (FTB) unless it has been specifi-
• Are a partner or member that is a resident of California or a
cally requested. This form may be completed for each distribution or it
partner or member that has a permanent place of business in
may be completed by the partners or members annually. For more
California. You should use Form 590, Withholding Exemption
information, contact:
Certificate; or
NONRESIDENT WITHHOLDING SECTION
• Have not yet reported the income on your California income tax
FRANCHISE TAX BOARD
return.
PO BOX 651
Get Form 588, Nonresident Withholding Waiver Request, to request a
SACRAMENTO CA 95812-0651
waiver or a reduced withholding rate on payments of current-year
Toll-free automated telephone service: (888) 792-4900 or
California source income or for more details on waiver or reduced
Automated Telephone Service: (916) 845-4900
withholding.
FAX: (916) 845-4831
B Law
Assistance for persons with disabilities: The FTB complies with
provisions of the Americans with Disabilities Act. Persons with hearing
R&TC Section 18662 and related regulations require withholding of
or speech impairments: from voice phone call (California Relay Service)
income or franchise tax by partnerships and LLCs when distributions of
(800) 735-2922, or from TTY/TDD (FTB customer service) call
money or property that represent California source income are made to
(800) 822-6268.
590P99109
Form 590-P
(REV. 1999)
C2

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