California Form 589 - Nonresident Reduced Withholding Request - 2014 Page 3
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3Part II – Payee
Line 7 – Rent or Lease
Payee’s Signature
Enter the amount paid to rent or lease vehicles,
Enter only business or individual information,
Complete the payee’s and preparer’s
machinery, equipment, or other property, such
not both, and check the appropriate TIN box for
information. The FTB will not process this form
as office space, that is related to the date(s) of
the payee who will be performing the services.
without a signature.
the services performed. Do not include rent for
Doing Business As (DBA) – If you are a sole
rental property.
Additional Information
proprietor or entertainer, and performing under
Line 8 – Supplies
a different name, include the DBA in this field.
For additional information or to speak to
Enter the cost of supplies consumed and used
Do not enter a business name.
a representative regarding this form, call
during the date(s) of the services performed.
the Withholding Services and Compliance
Part III – Type of Income
Line 9 – Travel, Meals, and Entertainment
telephone service at 888.792.4900 or
Enter the expenses for lodging and
Subject to Withholding
916.845.4900.
transportation connected with overnight travel
OR write to:
Check the box that reflects the type of payment
away from your home that is directly related
that will be received for services performed on
to the date(s) of the services performed. Enter
WITHHOLDING SERVICES AND
only the deductible portion of the business
COMPLIANCE MS F182
the date(s) specified. Check one type only.
meal and entertainment expenses that are
FRANCHISE TAX BOARD
Date(s) of Service – Enter the date(s) the
PO BOX 942867
directly related to the date(s) of the services
services are being performed. The dates of
performed.
SACRAMENTO CA 94267-0651
service should reflect the same taxable year as
Line 10 and Line 11 – Other Expenses
shown in the upper left corner of Form 589.
You can download, view, and print California
(specify)
tax forms and publications at ftb.ca.gov.
Part IV – Withholding
Enter other direct expenses, costs, or special
Or to get forms by mail, write to:
Computation
circumstances that justify reduced withholding,
including all ordinary and necessary business
TAX FORMS REQUEST UNIT
Line 1 – Enter the total gross California
expenses not deducted elsewhere on
FRANCHISE TAX BOARD
source payment the payee expects to receive
Form 589. List the type and amount of each
PO BOX 307
for performing services. If the payee and
expense separately in the space provided.
RANCHO CORDOVA CA 95741-0307
withholding agent have entered into a contract
A foreign partner must attach a completed and
For all other questions unrelated to withholding
for services, this amount should match the
signed federal Form 8804-C to the Form 589.
or to access the TTY/TDD numbers, see the
gross payment. A foreign partner enters
Enter the total of California amounts from
information below.
the gross payments of ECTI from California
federal Form 8804-C, lines 8a through 8f, on
sources.
Internet and Telephone Assistance
Form 589, line 10.
Expenses – The payee should enter any direct
Website:
ftb.ca.gov
Do not include depreciation, principle on the
expenses on lines 2 through 11 that will be
Telephone: 800.852.5711 from within the
mortgage payment, or second mortgage.
incurred or paid by the payee for performing
United States
Do not include the expenses paid or incurred
the services in California. The FTB may verify
916.845.6500 from outside the
by a third party, such as a booking agent or
the expenses by requesting supporting
United States
performance venue.
documentation. Payments the payee makes
TTY/TDD:
800.822.6268 for persons with
to nonresident third parties may meet the
hearing or speech impairments
Do not include the cost of business equipment
requirements for withholding and remitting 7%
or furniture, replacements or permanent
Asistencia Por Internet y Teléfono
of the payment to the FTB.
improvements to property, or personal, living,
Sitio web:
ftb.ca.gov
and family expenses.
Line 2 – Advertising
Teléfono:
800.852.5711 dentro de los
Enter any advertising expenses that are
Do not include charitable contributions. In
Estados Unidos
directly related to the date(s) of the services
addition, you cannot deduct fines or penalties
916.845.6500 fuera de los
performed.
paid to a city, county, or state government
Estados Unidos
agency for violating any law. If additional space
Line 3 – Commissions and Fees
TTY/TDD:
800.822.6268 personas con
is needed, attach a separate schedule that lists
Enter any commissions and fees paid that are
discapacidades auditivas y del
the type and amount of each expense.
directly related to the date(s) of the services
habla
performed.
Line 12 – Total Amount of Expenses
Add lines 2 through 11. This is the total
Line 4 – Cost of Labor (Contract Labor)
amount of direct expenses the payee incurred
Enter the total cost of labor for the date(s) of
or paid for the date(s) of the services
services performed. Do not include salaries
performed.
and wages paid to your employees.
Line 13 – Net California Source Payment
Line 5 – Insurance
Subtract line 12 from line 1. This is the net
Enter the premiums paid for business
California source payment after the payee
insurance related to the date(s) of services
subtracts all direct expenses. This is the
performed. Do not enter amounts credited to a
amount subject to 7% withholding.
reserve for self-insurance or premiums paid for
a policy that pays for the lost earnings due to
Line 14 – Withholding Amount
sickness or disability.
Multiply the amount on line 13 by 7%. This is
the proposed reduced withholding amount.
Line 6 – Legal, Professional, and/or
This amount must be verified and approved by
Management Fees
the FTB prior to the payee receiving payment
Enter the fees paid for legal, professional,
for services.
and/or management advice related to the
date(s) of the services performed.
Page 2
Form 589 Instructions 2013
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