California Form 590-P - Nonresident Withholding Exemption Certificate For Previously Reported Income - 2013
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1Nonresident Withholding Exemption
YEAR
CALIFORNIA FORM
590-P
Certificate for Previously Reported Income
Keep this form with your S corporation, partnership, or limited liability company (LLC) records.
Name of S corporation shareholder, partnership partner, or LLC member
Address (number and street, PO Box, or PMB no.)
Apt. no./Ste. no.
City
State
ZIP Code
-
m
m
m
Entity type: Individual, Corporation, Estate or Trust, LLC, or Partnership
SSN or ITIN
FEIN
CA corp. no
m
CA SOS file no.
To ______________________________________________________
This exemption form is for current or prior year’s income that has been
(Withholding agent, S corporation, partnership, or LLC)
reported on the pass-through entity’s California income tax return.
Certificate of previously reported income
Under penalties of perjury, I hereby certify that the California source income from the above-named S corporation, partnership, or LLC, (as shown on
Schedules K-1 (100S, 565, or 568), or other documents provided by the S corporation, partnership, or LLC) for the year(s) ___________________ has already
been reported as California source income on the above-named S corporation shareholder’s, partnership partner’s, or LLC member’s California income tax return
for taxable year(s) ____________________ and that no withholding is required. (The S corporation shareholder, partnership partner, or LLC member must have
filed a California income tax return prior to signing this certificate.)
Name and title (type or print) _____________________________________________________________ Daytime telephone no. (____) __________________
Signature __________________________________________________________________________________________
Date ______________________
For Privacy Notice, get form FTB 1131.
General Information
or property that represent California source income are made to S corporation
shareholder, partnership partner, or LLC member that are nonresidents of
California.
References in these instructions are to the California Revenue and Taxation
Code (R&TC).
Distributions subject to withholding include, but are not limited to, distributions
that represent current year’s income or prior year’s income that should have
Backup Withholding – Beginning on or after January 1, 2010, with certain limited
been, but was not previously reported as income from California sources on
exceptions, payers that are required to withhold and remit backup withholding
the S corporation shareholder, partnership partner, or LLC member California
to the Internal Revenue Service (IRS) are also required to withhold and remit
income tax return. However, no withholding is required if the total distributions of
to the Franchise Tax Board (FTB). The California backup withholding rate is 7%
California source income to the S corporation shareholder, partnership partner, or
of the payment. For California purposes, dividends, interests, and any financial
LLC member are $1,500 or less during the calendar year. For more information on
institutions release of loan funds made in the normal course of business are
S corporation, partnership, or LLC withholding, get FTB Pub. 1017, Resident and
exempt from backup withholding. For additional information on California backup
Nonresident Withholding Guidelines.
withholding, go to ftb.ca.gov and search for backup withholding.
Specific Instructions
Private Mail Box (PMB) – Include the PMB in the address field. Write “PMB” first,
then the box number. Example: 111 Main Street PMB 123.
S Corporations, Partnerships, or LLCs. Do not send this form to the FTB. The
Foreign Address – Enter the information in the following order: City, Country,
withholding agent retains this form for a minimum of four years and must provide
Province/Region, and Postal Code. Follow the country’s practice for entering the
it to the FTB upon request. This form may be completed for each distribution of
postal code. Do not abbreviate the country’s name.
prior year’s income or it may be completed by the S corporation shareholder,
partnership partner, or LLC member annually. For more information, call:
A Purpose
Telephone:
888.792.4900
Use Form 590-P, Nonresident Withholding Exemption Certificate for Previously
916.845.4900
Reported Income, to certify an exemption from withholding on current year
Fax:
916.845.9512
distributions of an S corporation’s, partnership’s, or LLC’s prior year income if you
are a domestic (nonforeign) nonresident S corporation shareholder, partnership
OR write to:
partner, or LLC member. Foreign (non-U.S.) partners or members cannot use this
form. If you have already reported the income represented by this distribution on
WITHHOLDING SERVICES AND COMPLIANCE MS F182
your California tax return as income from California sources, file Form 590-P with
FRANCHISE TAX BOARD
the S corporation, partnership, or LLC.
PO BOX 942867
SACRAMENTO CA 94267-0651
The S corporation, partnership, or LLC will be relieved of the withholding
requirements for your share of this distribution when relying in good faith on a
You can download, view, and print California tax forms and publications at ftb.ca.gov.
completed and signed Form 590-P.
For all other questions unrelated to withholding or to access the TTY/TDD
Do not use Form 590-P if you are one of the following:
numbers, see the information below.
• A foreign (non-U.S.) partner or member. There is no provision under R&TC
Internet and Telephone Assistance
Section 18666 to allow an exemption from withholding for a foreign partner or
Website:
ftb.ca.gov
member.
Telephone:
800.852.5711 from within the United States
• An S corporation shareholder, partnership partner, or LLC member who is a
916.845.6500 from outside the United States
resident of California or who has a permanent place of business in California.
TTY/TDD:
800.822.6268 for persons with hearing or speech impairments
Instead use Form 590, Withholding Exemption Certificate.
• Your income is not yet reported on your California tax return.
Asistencia Por Internet y Teléfono
Get Form 588, Nonresident Withholding Waiver Request, to request a waiver of
Sitio web:
ftb.ca.gov
withholding on payments of current year California source income.
Teléfono:
800.852.5711 dentro de los Estados Unidos
916.845.6500 fuera de los Estados Unidos
B Requirement
TTY/TDD:
800.822.6268 personas con discapacidades auditivas y del habla
R&TC Section 18662 and related regulations require withholding of income or
franchise tax by S corporations, partnerships, or LLCs when distributions of money
Form 590-P
2012
C2
7071123
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