Form 590 - Withholding Exemption Certificate - 2011 Page 3
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3Generally, an individual who comes to
Income of a military servicemember’s
The withholding agent must then withhold
California for a purpose which will extend over
nonmilitary spouse for services performed
and report the withholding using Form 592,
a long or indefinite period will be considered a
in California is not California source income
Resident and Nonresident Withholding
resident. However, an individual who comes to
subject to state tax if the spouse is in California
Statement, and remit the withholding using
perform a particular contract of short duration
to be with the servicemember serving in
Form 592‑V, Payment Voucher for Resident
will be considered a nonresident.
compliance with military orders, and the
and Nonresident Withholding. Form 592‑B,
servicemember and spouse have the same
Resident and Nonresident Withholding Tax
For assistance in determining resident status,
domicile in a state other than California.
Statement, is retained by the withholding agent
get FTB Pub. 1031, Guidelines for Determining
and a copy is given to the payee.
Resident Status, and FTB Pub. 1032, Tax
For additional information or assistance in
Information for Military Personnel, or call the
determining whether the applicant meets the
H Publications, Forms, and
FTB at 800.852.5711 or 916.845.6500.
MSRRA requirements, get FTB Pub. 1032.
Additional Information
E Military Spouse Residency
F What is a Permanent Place
You can download, view, and print California
Relief Act (MSRRA)
of Business
tax forms and publications at ftb.ca.gov.
Generally, for tax purposes you are considered
A corporation has a permanent place of
To have publications or forms mailed to you
to maintain your existing residence or domicile.
business in California if it is organized and
or to get additional nonresident withholding
If a military servicemember and nonmilitary
existing under the laws of California or if it
information, contact the Withholding Services
spouse have the same state of domicile, the
is a foreign corporation qualified to transact
and Compliance.
MSRRA provides:
intrastate business by the SOS. A corporation
WITHHOLDING SERVICES AND
that has not qualified to transact intrastate
• A spouse shall not be deemed to have lost
COMPLIANCE MS F182
business (e.g., a corporation engaged
a residence or domicile in any state solely
FRANCHISE TAX BOARD
exclusively in interstate commerce) will be
by reason of being absent to be with the
PO BOX 942867
considered as having a permanent place of
servicemember serving in compliance with
SACRAMENTO CA 94267‑0651
business in California only if it maintains
military orders.
Telephone: 888.792.4900
a permanent office in California that is
• A spouse shall not be deemed to have
916.845.4900
permanently staffed by its employees.
acquired a residence or domicile in any
Fax:
916.845.9512
other state solely by reason of being there
G Withholding Agent
For all other questions unrelated to withholding
to be with the servicemember serving in
or to access the TTY/TDD numbers, see the
compliance with military orders.
Keep Form 590 for your records. Do not
information below.
Domicile is defined as the one place:
send this form to the FTB unless it has been
Internet and Telephone Assistance
specifically requested.
• Where you maintain a true, fixed, and
Website:
ftb.ca.gov
permanent home
For more information, contact Withholding
Telephone: 800.852.5711 from within the
• To which you intend to return whenever you
Services and Compliance, see General
United States
are absent
Information H.
916.845.6500 from outside the
United States
A military servicemember’s nonmilitary spouse
The payee must notify the withholding agent if
TTY/TDD: 800.822.6268 for persons with
is considered a nonresident for tax purposes
any of the following situations occur:
hearing or speech impairments
if the servicemember and spouse have the
• The individual payee becomes a nonresident.
Asistencia Por Internet y Teléfono
same domicile outside of California and the
• The corporation ceases to have a permanent
Sitio web: ftb.ca.gov
spouse is in California solely to be with the
place of business in California or ceases to
Teléfono:
800.852.5711 dentro de los
servicemember who is serving in compliance
be qualified to do business in California.
Estados Unidos
with Permanent Change of Station orders
• The partnership ceases to have a permanent
916.845.6500 fuera de los Estados
(Note: California may require nonmilitary
place of business in California.
Unidos
spouses of military servicemembers to provide
TTY/TDD: 800.822.6268 personas con
• The LLC ceases to have a permanent place
proof that they meet the criteria for California
discapacidades auditivas
of business in California.
personal income tax exemption as set forth in
y del habla
• The tax‑exempt entity loses its tax‑exempt
the MSRRA ).
status.
Page Form 590 Instructions 2010
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