Looking for a California Tax Forms And Templates? Download it for free!

get FTB Pub. 1031, Guidelines for Determining

For additional information or assistance in

and a copy is given to the payee.

Resident Status, and FTB Pub. 1032, Tax

determining whether the applicant meets the

H Publications, Forms, and

Information for Military Personnel, or call the

MSRRA requirements, get FTB Pub. 1032.

FTB at 800.852.5711 or 916.845.6500.

Additional Information

F What is a Permanent Place

E Military Spouse Residency

You can download, view, and print California

of Business

tax forms and publications at ftb.ca.gov.

Relief Act (MSRRA)

A corporation has a permanent place of

To have publications or forms mailed to you

Generally, for tax purposes you are considered

business in California if it is organized and

or to get additional nonresident withholding

to maintain your existing residence or domicile.

existing under the laws of California or if it

information, contact the Withholding Services

If a military servicemember and nonmilitary

is a foreign corporation qualified to transact

and Compliance.

spouse have the same state of domicile, the

intrastate business by the SOS. A corporation

WITHHOLDING SERVICES AND

MSRRA provides:

that has not qualified to transact intrastate

COMPLIANCE MS F182

business (e.g., a corporation engaged

• A spouse shall not be deemed to have lost

FRANCHISE TAX BOARD

exclusively in interstate commerce) will be

a residence or domicile in any state solely

PO BOX 942867

considered as having a permanent place of

by reason of being absent to be with the

SACRAMENTO CA 94267‑0651

business in California only if it maintains

servicemember serving in compliance with

Telephone: 888.792.4900

a permanent office in California that is

military orders.

916.845.4900

permanently staffed by its employees.

• A spouse shall not be deemed to have

Fax:

916.845.9512

acquired a residence or domicile in any

G Withholding Agent

OR to get forms by mail write to:

other state solely by reason of being there

to be with the servicemember serving in

TAX FORMS REQUEST UNIT MS F284

Keep Form 590 for your records. Do not

compliance with military orders.

FRANCHISE TAX BOARD

send this form to the FTB unless it has been

PO BOX 307

Domicile is defined as the one place:

specifically requested.

RANCHO CORDOVA CA 95741‑0307

• Where you maintain a true, fixed, and

For more information, contact Withholding

For all other questions unrelated to withholding

permanent home

Services and Compliance, see General

or to access the TTY/TDD numbers, see the

• To which you intend to return whenever you

Information H.

information below.

are absent

The payee must notify the withholding agent if

Internet and Telephone Assistance

A military servicemember’s nonmilitary spouse

any of the following situations occur:

is considered a nonresident for tax purposes

Website:

ftb.ca.gov

• The individual payee becomes a nonresident.

if the servicemember and spouse have the

Telephone: 800.852.5711 from within the

• The corporation ceases to have a permanent

same domicile outside of California and the

United States

place of business in California or ceases to

spouse is in California solely to be with the

916.845.6500 from outside the

be qualified to do business in California.

servicemember who is serving in compliance

United States

• The partnership ceases to have a permanent

with Permanent Change of Station orders.

TTY/TDD: 800.822.6268 for persons with

place of business in California.

Note: California may require nonmilitary

hearing or speech impairments

• The LLC ceases to have a permanent place

spouses of military servicemembers to provide

of business in California.

Asistencia Por Internet y Teléfono

proof that they meet the criteria for California

• The tax‑exempt entity loses its tax‑exempt

Sitio web: ftb.ca.gov

personal income tax exemption as set forth in

status.

Teléfono:

800.852.5711 dentro de los

the MSRRA.

The withholding agent must then withhold

Estados Unidos

Income of a military servicemember’s

and report the withholding using Form 592,

916.845.6500 fuera de los Estados

nonmilitary spouse for services performed

Resident and Nonresident Withholding

Unidos

in California is not California source income

Statement, and remit the withholding using

TTY/TDD: 800.822.6268 personas con

subject to state tax if the spouse is in California

Form 592‑V, Payment Voucher for Resident

discapacidades auditivas

to be with the servicemember serving in

and Nonresident Withholding. Form 592‑B,

y del habla

compliance with military orders, and the

Resident and Nonresident Withholding Tax

servicemember and spouse have the same

Statement, is retained by the withholding agent

domicile in a state other than California.

Page Form 590 Instructions 2011

California Form 590 Draft - Withholding Exemption Certificate With Instructions - 2012 Page 4

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