California Form 590-P Draft - Nonresident Withholding Exemption Certificate For Previously Reported Income - 2016


Nonresident Withholding Exemption
Certificate for Previously Reported Income
The payee completes this form and submits it to the withholding agent. The withholding agent keeps this form with their records.
Withholding Agent
Name of S corporation, partnership, or LLC
Name of S corporation shareholder, partnership partner, or LLC member
CA Corp no.
CA SOS file no.
Address (apt./ste., room, PO box, or PMB no.)
City (If you have a foreign address, see instructions.)
ZIP code
This exemption form is for current or prior year’s income that has been reported on the pass-through entity’s California income tax return.
Payee’s certificate of previously reported income: Payee must complete and sign below.
To learn about your privacy rights, how we may use your information, and the consequences for not providing the requested information, go to and
search for privacy notice. To request this notice by mail, call 800.852.5711.
Under penalties of perjury, I hereby certify that the California source income from the above-named withholding agent, (as shown on Schedules K-1 (100S, 565,
or 568), or other documents provided by the withholding agent) for the year(s) ___________________ has already been reported as California source income
on the above-named payee’s California income tax return for taxable year(s) ____________________ and that no withholding is required. (The payee must have
must have filed all required California income tax returns prior to signing this certificate.)
Print or type payee’s name and title
Payee’s signature
Instructions for Form 590-P
Nonresident Withholding Exemption Certificate for Previously Reported Income
References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).
General Information
• You are an S corporation shareholder,
partner in a partnership, or member in
R&TC Section 18662 and related regulations
Use Form 590-P, Nonresident Withholding
an LLC who is a resident of California or
require withholding of income or franchise
Exemption Certificate for Previously Reported
who has a permanent place of business
tax by S corporations, partnerships, or limited
Income, if you are a nonresident S corporation
in California. Instead use Form 590,
liability companies (LLCs) when distributions
shareholder, partner in a partnership, or
Withholding Exemption Certificate.
of money or property that represent California
member in an LLC to certify an exemption
• Your income is not yet reported on your
source income are made to S corporation
from withholding on current year distributions
California tax return.
shareholders, partnership partners, or LLC
of an S corporation’s, partnership’s, or LLC’s
Get Form 588, Nonresident Withholding Waiver
members that are nonresidents of California.
prior year income.
Request, to request a waiver of withholding
Distributions subject to withholding include,
If you have already reported the income
on payments of current year California source
but are not limited to, distributions that
represented by this distribution on your
income. Get Form 589, Nonresident Reduced
represent current year’s income or prior
California tax return as income from
Withholding Request, to request a reduction in
year’s income that should have been, but
California sources, submit Form 590-P to the
the standard 7% withholding rate.
was not previously reported as income from
S corporation, partnership, or LLC.
California sources on the S corporation
The S corporation, partnership, or LLC will be
Specific Instructions
shareholder’s, partnership partner’s, or LLC
relieved of the withholding requirements for
member’s California income tax return.
your share of this distribution when relying
Payee Instructions
However, no withholding is required if the total
in good faith on a completed and signed
Enter the current year in the box at the top of
distributions of California source income to the
Form 590-P.
this form.
S corporation shareholder, partnership partner,
Do not use Form 590-P if one of the following
Enter the S corporation’s, partnership’s,
or LLC member are $1,500 or less during
or LLC’s name and the S corporation
the calendar year. For more information on
shareholder’s, partnership partner’s, or LLC
• Your withholding is for backup withholding.
S corporation, partnership, or LLC withholding,
member’s information, including the taxpayer
• You are a foreign (non-U.S.) partner or
get FTB Pub. 1017, Resident and Nonresident
identification number (TIN), and check the
member. There is no provision under R&TC
Withholding Guidelines.
Section 18666 to allow an exemption from
appropriate TIN box.
withholding for a foreign partner or member.
Form 590-P


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