Nonresident Withholding
TAXABLE YEAR
CALIFORNIA FORM
2015
587
Allocation Worksheet
The payee completes this form and returns it to the withholding agent.
Part I
Withholding Agent
Withholding agent’s name
Address (apt./ste., room, PO Box, or PMB no.)
City (If you have a foreign address, see instructions.)
State
ZIP Code
Part II
Nonresident Payee
m
m
m
m
Payee’s name
SSN or ITIN
FEIN
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.)
State
ZIP Code
Nonresident payee’s entity type: (Check one)
m
m
m
m
m
Individual/sole proprietor
Corporation
Partnership
Limited liability company (LLC)
Estate or trust
Part III
Payment Type
Nonresident payee: (Check one)
m
m
Performs services totally outside California (no withholding required, skip to
Provides goods and services in California (see Part IV, Income Allocation)
m
Certification of Nonresident Payee)
Provides services within and outside California (see Part IV, Income Allocation)
m
m
Provides only goods or materials (no withholding required, skip to
Other (Describe)___________________________________________
Certification of Nonresident Payee)
If the nonresident payee performs all the services within California, withholding is required on the entire payment for services unless the payee is granted a
withholding waiver from the Franchise Tax Board (FTB) . For more information, get FTB Pub . 1017, Resident and Nonresident Withholding Guidelines .
Part IV
Income Allocation
Gross payments expected from the withholding agent during the calendar year for:
(a) Within California
(b) Outside California
(c) Total payments
1 Goods and services:
Goods/materials (no withholding required) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ___________________________
Services (withholding required) . . . . . . . . . . . . ___________________________ ___________________________ ___________________________
2 Rents or lease payments . . . . . . . . . . . . . . . . . . . ___________________________ ___________________________ ___________________________
3 Royalty payments . . . . . . . . . . . . . . . . . . . . . . . . ___________________________ ___________________________ ___________________________
4 Prizes and other winnings . . . . . . . . . . . . . . . ___________________________ ___________________________ ___________________________
5 Other payments . . . . . . . . . . . . . . . . . . . . . . . . . . ___________________________ ___________________________ ___________________________
6 Total payments subject to withholding .
Add column (a), line 1 through line 5 . . . . . . . ___________________________ ___________________________ ___________________________
Nonresident withholding threshold amount: . . .
$1,500 .00
Backup withholding threshold amount: . . . . . . .
$0 .00
Certification of Nonresident Payee
Under penalties of perjury, I certify that the information provided on this document is true and correct . If the reported facts change, I will promptly inform
the withholding agent .
Print or type payee’s name
Telephone
(
)
Sign
Payee’s signature
Date
Here
Print or type representative’s name and title
Telephone
(
)
Authorized representative’s signature
Date
Form 587
2014
7041153
C2
For Privacy Notice, get FTB 1131 ENG/SP.