California Form 590-P - Nonresident Withholding Exemption Certificate For Previously Reported Income

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Nonresident Withholding Exemption Certificate

YEAR

CALIFORNIA FORM

for Previously Reported Income

590-P

File this form with your partnership or limited liability company (LLC) for its records.

Name of partner or member

Address (number and street)

APT no.

PMB no.

Daytime telephone no.

(

)

City

State

ZIP Code

Entity type and

Individuals — Social security number ______________________________________________________________________

identification

Corporations — California corporation number or FEIN ________________________________________________________

number:

Estates and irrevocable trusts — FEIN _____________________________________________________________________

LLCs — SOS no. __________________________________ Partnership — 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 for

To ______________________________________________________

(Withholding agent, partnership, or LLC)

California tax purposes.

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 Schedules K-1 565,

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 income tax return for tax year(s) ____________________ . (The partner or member must

have filed a California income tax return prior to signing this certificate.)

Name and title (type or print) __________________________________________________________________________

Signature _______________________________________________________________________________________________

Date _______________________

For Privacy Act Notice, get form FTB 1131 (individuals only).

the partner’s or member’s California income tax return. However, no withhold-

General Information

ing is required if the total distributions of California source income to the

References in these instructions are to the California Revenue and Taxation

partner or member are $1,500 or less during the calendar year. For more

Code (R&TC).

information on partnership and LLC withholding, get FTB Pub. 1017,

Nonresident Withholding Partnership Guidelines.

A Purpose

Specific Instructions

Use Form 590-P to certify an exemption from withholding on distributions of a

partnership’s or LLC’s prior year income if you are a domestic (nonforeign)

Private Mailbox (PMB) Number. If you lease a private mailbox (PMB) from a

nonresident partner or member. If you have already reported the income

private business rather than a PO box from the United States Postal Service,

represented by this distribution on your California tax return as income from

include the box number in the field labeled “PMB no.” in the address area.

California sources, you should file Form 590-P with the partnership or LLC.

Partnerships and LLCs. Keep Form 590-P for your records. Do not send this

The partnership or LLC will be relieved of the withholding requirements for

form to the Franchise Tax Board unless it has been specifically requested. This

your share of this distribution when relying in good faith on a completed and

form may be completed for each distribution of prior year income or it may be

signed Form 590-P.

completed by the partners or members annually. For more information,

Do not use Form 590-P if you:

contact:

• Are a foreign (non-U.S.) partner or member. There is no provision under

WITHHOLDING SERVICES AND COMPLIANCE SECTION

R&TC Section 18666 to allow an exemption from withholding for a foreign

FRANCHISE TAX BOARD

partner or member;

PO BOX 942867

• Are a partner or member who is a resident of California or a partner or

SACRAMENTO CA

94267-0651

member who has a permanent place of business in California. You should

Telephone:

(888) 792-4900

use Form 590, Withholding Exemption Certificate; or

(916) 845-4900 (not toll-free)

• Have not yet reported the income on your California tax return.

FAX:

(916) 845-9512

Get Form 588, Nonresident Withholding Waiver Request, to request a waiver or

You can download, view, and print California tax forms and publications from

a reduced withholding rate on payments of current year California source

our Website at:

income or for more details on waivers or reduced withholding.

Assistance for persons with disabilities: We comply with the Americans with

B Law

Disabilities Act. Persons with hearing or speech impairments please call:

R&TC Section 18662 and related regulations require withholding of income or

TTY/TDD (800) 822-6268.

franchise tax by partnerships and LLCs when distributions of money or

Asistencia para personas discapacitadas. Nosotros estamos en conformidad

property that represent California source income are made to partners or

con el Acta de Americanos Discapacitados. Personas con problemas auditivos

members that are domestic (nonforeign) nonresidents of California.

pueden llamar al TTY/TDD (800) 822-6268.

Distributions subject to withholding include, but are not limited to, distribu-

tions that represent current year income or prior year income that should have

been, but was not previously reported as income from California sources on

590P04103

Form 590-P

(REV. 2004)

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