Form 588 - Nonresident Withholding Waiver Request - 2012

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YEAR
CALIFORNIA FORM
Nonresident Withholding Waiver Request
2012
588
Part I 
Withholding Agent Information
  FEIN
  CA corp no.
  SOS file no.
Business name (S corp., partnership, LLC, estate, or trust)
SSN or ITIN
First name
Initial Last name
Contact telephone no.
(
)
Address (suite, room, PO Box, or PMB no.)
FAX number
(
)
City
State
ZIP Code
Part II 
Requester Information
  FEIN
  CA corp no.
  SOS file no.
Business name
SSN or ITIN
First name
Initial Last name
Contact telephone no.
(
)
Address (suite, room, PO Box, or PMB no.)
FAX number
(
)
City
State
ZIP Code
Part III 
Type of Income Payments Subject to Withholding
I
Check one type only.
A
D
Payment to Independent Contractor
Distributions to Domestic Nonresident Partners/Members/Beneficiaries/S Corporation Shareholders
B
E
Trust Distributions
Estate Distributions
C
F
Rents or Royalties
Other __________________________________________________________________________
Part IV
PRINT CLEARLY
Payee Information (Use the letter codes listed below.)
  FEIN
  CA corp no.
  SOS file no.
Business name
SSN or ITIN
First name
Initial
Last name
Account Period Ending (APE)
___ ___ / ___ ___ / ___ ___ ___ ___
Address (suite, room, PO Box, or PMB no.)
City
State
ZIP Code
Reason for Waiver Request (Letter Code)
Newly Admitted Date (MM/DD/YYYY) (Must be included when selecting Letter Code “D.”)
___ ___ / ___ ___ / ___ ___ ___ ___
If more than one Payee Information, use Side 2.
Part V
Reason For Waiver Request Letter Codes
A
Payee has California state tax returns on file for the two most recent taxable years in which the payee has a filing requirement. Payee is considered
current on any outstanding tax obligations with the Franchise Tax Board (FTB). See Part IV instructions if newly admitted in the immediate prior year.
B
Payee is making timely estimated tax payments for the current taxable year. Payee is considered current on any outstanding tax obligations with
the FTB.
C
Payee, S corporation shareholder, partner, or member is a corporation that is not qualified to do business and does not have a permanent place
of business in California but is filing a tax return based on a combined report with a corporation that does have a permanent place of business in
California. Attach a copy of Schedule R-7, Election to File a Unitary Taxpayers’ Group Return, from the combined report.
D
Payee, shareholder, partner, or member is a newly admitted S corporation shareholder, partner, or member. A newly admitted S corporation
shareholder, partner, or member is any entity that becomes a shareholder, partner, or member in the above-listed S corporation, partnership, or LLC
after the end of the S corporation’s, partnership’s, or LLC’s taxable year. In the “newly admitted date” box above, provide the date this shareholder,
partner, or member was admitted.
E
Other – Attach specific reason and include substantiation that would justify a waiver of withholding. If payee is a group return participant, attach a
copy of Schedule 1067A, Nonresident Group Return Schedule, from the group return.
Perjury Statement
Under penalties of perjury, I declare that I have examined this request, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. Declaration of paid preparer is based on all information of which preparer has any knowledge.
___________________________________________________________________________________________________________
(________)__________________
Requester’s name and title (type or print)
Daytime telephone no.
___________________________________________________________________________________________________________
___________________________
Requester’s signature
Date
Form 588
2011
Side 
C2
7051123
For Privacy Notice, get form FTB 1131.

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