California Form 588 - Nonresident Withholding Waiver Request - 2012 Page 4
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4member provides the S corporation,
If Reason E is entered, provide all of the
S corporation, partnership, LLC, estate,
partnership, or LLC with a properly
required additional information.
or trust making the payments. Complete
completed and signed Form 590‑P,
a separate Form 588 for each withholding
Part V – Sign and date the request.
Nonresident Withholding Exemption
agent.
When and Where to File
Certificate for Previously Reported
Include a daytime telephone number and fax
Income.
number, with area code, so we can contact
Submit your request for a waiver at least 21
• The income of nonresident S corporation
you if we need additional information.
business days before making a payment to
shareholders, partners, or members,
allow the FTB time to process your request.
Part II – Enter the business or individual
including a bank or corporation, is
requester name, address (including PMB,
Mail Form 588 to:
derived from qualified investment
if applicable), and to whose attention the
securities of an investment partnership.
WITHHOLDING SERVICES AND
withholding certificate is to be mailed.
COMPLIANCE MS F182
Withholding Waivers
Include a daytime telephone number and fax
FRANCHISE TAX BOARD
number, with area code, so we can contact
PO BOX 942867
The FTB issues a determination letter for
you if we need additional information.
SACRAMENTO CA 94267‑0651
each waiver request. A withholding agent
must have received the determination letter
Part III – Check the box indicating the type
Or
authorizing a waiver of withholding before
of payment for which a waiver is being
Fax to: 916.845.9512
eliminating withholding on payments made
requested.
to nonresidents. The withholding agent
Additional Information
Part IV – Enter the payee information. List
retains the determination letter and waiver
the Account Period Ending (APE), business
For additional information or to speak to
for a minimum of four years and must
or individual name, address, and social
a representative regarding this form, call
furnish the form to the FTB upon request.
security number (SSN), individual taxpayer
the Withholding Service and Compliance
Withholding waivers issued by the FTB apply
identification number (ITIN), California
automated telephone service at:
only for the limited purpose of determining
corporation number, federal employer
Telephone: 888.792.4900
the withholding obligation under R&TC
identification number (FEIN), or secretary of
916.845.4900
Section 18662. They do not apply to the
state (SOS) file number of the nonresident
Fax:
916.845.9512
taxability of income. Withholding waivers are
payee. Do not use your own version of the
effective for a maximum term of 24 months.
Schedule of Payees to report additional
Or write to:
If the waiver is granted and effective for a
payees. We can only accept and process
WITHHOLDING SERVICES AND
period of 12 months or less, the waiver will
additional payees reported on the Schedule
COMPLIANCE MS F182
expire on December 31 of the same calendar
of Payees from Side 2 of Form 588.
FRANCHISE TAX BOARD
year. If the waiver is granted and effective for
If you have multiple payees for the period,
PO BOX 942867
a period of 13 to 24 months, the waiver will
use and include additional copies of
SACRAMENTO CA 94267‑0651
expire on December 31 of the succeeding
the Schedule of Payees from Side 2 of
Where to Get Publications Forms, and
calendar year. If backup withholding applies,
Form 588, as necessary. Be sure to include
Information
the waiver granted is void. If you previously
the requester’s name and ID number at the
received a withholding waiver and wish to
For all other questions unrelated to
top of each additional page.
have it extended, submit a new request on
withholding or to access the TTY/TDD
Under “Reason for Waiver Request,” enter
Form 588 and attach a copy of the original
numbers, see the information below.
the letter code that corresponds to the
authorization letter. The acceptance of
TAX FORMS REQUEST UNIT MS F284
payee’s reason for requesting a waiver.
evidence submitted with the application
FRANCHISE TAX BOARD
If Reason A is entered and the payee was
is not binding on the FTB for any purpose
PO BOX 307
approved under Reason D in the immediate
other than for issuing a withholding waiver.
RANCHO CORDOVA CA 95741‑0307
prior year, the payee must have the most
Specific Instructions
Internet and Telephone Assistance
recent California tax return due on file. If
the request date is prior to the due date of
Website:
ftb.ca.gov
The withholding agent, S corporation,
the return, the payee may meet Reason B if
Telephone:
800.852.5711 from within the
partnership, LLC, payee, estate, or trust may
they have estimate payments for the most
United States
complete and sign this form.
current taxable year. This includes estimate
916.845.6500 from outside
Complete the entire form and attach the
payments for the group return the payee has
the United States
information supporting your request. Failure
elected to be included in. Attach a copy of
TTY/TDD:
800.822.6268 for persons
to include necessary information and
Schedule 1067A from the group return.
with hearing or speech
documents may delay issuance or denial of
impairments
If Reason B is entered, but the payee does
the waiver.
not have California tax returns on file for the
Asistencia Por Internet y Teléfono
Include the PMB
Private Mail Box (PMB)–
two most recent taxable years (as described
Sitio web:
ftb.ca.gov
in the address field. Write “PMB” first,
in Reason A), then the resulting waiver
Teléfono:
800.852.5711 dentro de los
then the box number. Example: 111 Main
will expire at the end of the calendar year
Estados Unidos
Street PMB 123.
granted.
916.845.6500 fuera de los
Foreign Address – Enter the information
If Reason D is entered, in the newly
Estados Unidos
in the following order: City, Country,
admitted date box, provide the date that
TTY/TDD:
800.822.6268 personas con
Province/Region, and Postal Code. Follow
the shareholder, partner, or member was
discapacidades auditivas y del
the country’s practice for entering the postal
admitted. A waiver based on Reason D
habla
code. Do not abbreviate the country’s name.
will expire at the end of the calendar year
granted.
Part I – Enter the business or individual
name of the withholding agent,
Page Form 588 Instructions 2011
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