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

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Nonresident Withholding Exemption

YEAR

CALIFORNIA FORM

590-P

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

Payee

Name of S corporation shareholder, partnership partner, or LLC member

Address (apt./ste., room, PO Box, or PMB no.)

City (If you have a foreign address, see instructions.)

State

ZIP Code

Entity type: individual, corporation, estate, trust, LLC, or partnership

SSN or ITIN

FEIN

CA Corp no.

CA SOS file no.

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.

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 all required California income tax returns prior to signing this certificate.)

Print or type S corporation shareholder’s, partnership partner’s, or LLC member’s name and title

Telephone

(

)

S corporation shareholder’s, partnership Partner’s, or LLC member’s signature

Date

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, 2009, and to the California Revenue and Taxation Code (R&TC).

General Information

Purpose

• 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 from

• Your income is not yet reported on your

source income are made to S corporation

withholding on current year distributions of an

California tax return.

shareholders, partnership partners, or LLC

S corporation’s, partnership’s, or LLC’s prior

Get Form 588, Nonresident Withholding Waiver

members that are nonresidents of California.

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.

Payee Instructions

your share of this distribution when relying

However, no withholding is required if the total

in good faith on a completed and signed

Enter the S corporation’s, partnership’s,

distributions of California source income to the

Form 590-P.

or LLC’s name and the S corporation

S corporation shareholder, partnership partner,

shareholder’s, partnership partner’s, or LLC

Do not use Form 590-P if one of the following

or LLC member are $1,500 or less during

member’s information, including the taxpayer

applies:

the calendar year. For more information on

identification number (TIN), and check the

• You are a foreign (non-U.S.) partner or

S corporation, partnership, or LLC withholding,

appropriate TIN box.

member. There is no provision under R&TC

get FTB Pub. 1017, Resident and Nonresident

Section 18666 to allow an exemption from

Withholding Guidelines.

withholding for a foreign partner or member.

Form 590-P

2013

7071133

For Privacy Notice, get FTB 1131 ENG/SP.

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