California Form 590-P - Nonresident Witholding Exemption Certificate For Previously Reported Income Of Partners And Members
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1YEAR
Nonresident Withholding Exemption Certificate for
CALIFORNIA FORM
19
590-P
Previously Reported Income of Partners and Members
File this form with your partnership or limited liability company (LLC) for its records.
Name
Address (number and street)
Daytime telephone number
(
)
City
State
ZIP Code
Type of entity:
Individuals — Social security number
Corporations — California corporation number or FEIN
Estates and irrevocable trusts — 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 Schedule K-1 (565 or
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 tax return for tax year 19
. (The partner or member must have filed a California income tax return
prior to signing this certificate.)
Name
Title
Signature
Date
For Privacy Act Notice, see form FTB 1131 (individuals only).
General Information
B Law
R&TC Section 18662 and related regulations require
References in these instructions are to the California
withholding of income or franchise tax by partnerships
Revenue and Taxation Code (R&TC).
and LLCs when distributions of money or property that
represent California source income are made to part-
A Purpose
ners or members that are domestic (nonforeign) nonres-
Use Form 590-P to obtain an exemption from withhold-
idents of California.
ing on distributions of a partnership’s or LLC’s prior
Distributions subject to withholding include, but are not
year income if you are a domestic (nonforeign) nonresi-
limited to, distributions that represent current year
dent partner or member. If you have already reported
income or prior year income that should have been, but
the income represented by this distribution on your
was not previously reported as income from California
California tax return as income from California sources,
sources on the partner’s or member’s California tax
you should file Form 590-P with the partnership or LLC.
return. However, no withholding is required if the total
The partnership or LLC will be relieved of the withhold-
distributions of California source income to the partner
ing requirements for your share of this distribution when
or member are $1,500 or less during the calendar year.
relying in good faith on a completed and signed
For more information on partnership and LLC withhold-
Form 590-P.
ing, get FTB Pub. 1017, Nonresident Withholding –
Do not use Form 590-P if you:
Partnership Guidelines.
•
Are a foreign (non-U.S.) partner or member.
Specific Instructions
There is no provision under R&TC Section 18666
to allow an exemption from withholding for a
Partnership and LLC. Keep Form 590-P for your
foreign partner or member;
•
records. Do not send this form to the Franchise Tax
Are a partner or member that is a resident of
Board (FTB) unless it has been specifically requested.
California or a partner or member that has a
This form may be completed for each distribution or it
permanent place of business in California. You
may be completed by the partners or members
should use Form 590, Withholding Exemption
annually.
Certificate; or
•
For more information, contact:
Have not yet reported the income on your
NONRESIDENT WITHHOLDING SECTION
California income tax return.
FRANCHISE TAX BOARD
Get Form 588, Nonresident Withholding Waiver
PO BOX 651
Request, to request a waiver or a reduced withholding
SACRAMENTO CA 95812-0651
rate on payments of current-year California source
Automated Telephone Service: (916) 845-4900
income or for more details on waiver or reduced
FAX: (916) 845-4831
withholding.
590P98109
Form 590-P
(REV. 1998)
C2
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