California Form 589 Draft - Nonresident Reduced Withholding Request

Line 4 – Cost of Labor (Contract Labor)

Line 12 – Total Amount of Expenses

For information on requirements to file a

Enter the total cost of labor for the date(s) of

Add lines 2 through 11. This is the total

California tax return or to get forms, call:

services performed. Do not include salaries

amount of expenses the vendor/payee

From within the

and wages paid to your employees.

incurred or paid for the date(s) of the services

United States . . . . . . . . . . . . . . .800.852.5711

performed.

Line 5 – Insurance

From outside the

Enter the premiums paid for business

Line 13 – Net California Source Payment

United States . . . . . . . . . . . . . . .916.845.6500

insurance related to the date(s) of services

Subtract line 12 from line 1. This is the net

(not toll-free)

performed. Do not enter amounts credited to a

California source payment after the vendor/

You can download, view, and print California

reserve for self-insurance or premiums paid for

payee subtracts all expenses. This is the

tax forms and publications from our website at

a policy that pays for the lost earnings due to

amount subject to seven percent withholding.

ftb.ca.gov.

sickness or disability.

Line 14 – Withholding Amount

OR to get forms by mail write to:

Line 6 – Legal, Professional, and/or

Multiply the amount on line 13 by seven

Management Fees

percent (.07). This is the proposed reduced

TAX FORMS REQUEST UNIT

Enter the fees paid for legal, professional,

withholding amount. This amount must be

FRANCHISE TAX BOARD

and/or management advice related to the

verified and approved by the FTB prior to the

PO BOX 307

date(s) of the services performed.

vendor/payee receiving payment for services.

RANCHO CORDOVA CA 95741-0307

Line 7 – Rent or Lease

Assistance for Persons with Disabilities

Part V – Vendor’s/Payee’s

Enter the amount paid to rent or lease vehicles,

We comply with the Americans with Disabilities

Signature

machinery, equipment, or other property, such

Act. Persons with hearing or speech

as office space, that is related to the date(s) of

impairments, please call:

Complete the vendor’s/payee’s and preparer’s

the services performed.

TTY/TDD . . . . . . . . . . . . . . . . . 800.822.6268

information. The FTB will not process this form

Line 8 – Supplies

without a signature.

Asistencia Telefonica y en el Internet

Enter the cost of supplies consumed and used

Additional Information

Dentro de los Estados Unidos,

during the date(s) of the services performed.

llame al . . . . . . . . . . . . . . . . . . .800.852.5711

Line 9 – Travel, Meals, and Entertainment

For additional information regarding

Fuera de los Estados

Enter the expenses for lodging and

nonresident withholding go to our website

Unidos, llame al . . . . . . . . . . . . .916.845.6500

transportation connected with overnight travel

at ftb.ca.gov and search for nonresident

(cargos aplican)

away from your home that is directly related

withholding. To speak to a representative

Sitio web: ftb.ca.gov

to the date(s) of the services performed. Enter

regarding this form, call Withholding Services

only the deductible portion of the business

and Compliance automated telephone service

Asistencia para personas discapacitadas

meal and entertainment expenses that are

at: 888.792.4900 or 916.845.4900 (not

Nosotros estamos en conformidad con el Acta

directly related to the date(s) of the services

toll-free).

de Americanos Discapacitados. Personas con

performed.

problemas auditivos o de habla pueden llamar

OR write to:

al TTY/TDD 800.822.6268.

Line 10 and Line 11 – Other Expenses

WITHHOLDING SERVICES AND

(specify)

COMPLIANCE

Enter other expenses, costs, or special

FRANCHISE TAX BOARD

circumstances that justify reduced withholding,

PO BOX 942867

including all ordinary and necessary business

SACRAMENTO CA 94267-0651

expenses not deducted elsewhere on

Form 589. List the type and amount of each

expense separately in the space provided.

Do not include the expenses paid or incurred

by a third party, such as a booking agent or

performance venue. Do not include the cost of

business equipment or furniture, replacements

or permanent improvements to property, or

personal, living, and family expenses. Do not

include charitable contributions. In addition,

you cannot deduct fines or penalties paid to a

city, county, or state government agency for

violating any law. If additional space is needed,

attach a separate schedule that lists the type

and amount of of each expense.

Page 2 Form 589 Instructions 2008

California Form 589 Draft - Nonresident Reduced Withholding Request - 2009 Page 4

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