Form 590-2013 Withholding Exemption Certificate

916 845 4900 916 845 6500 from outside the United States 916 845 6500 fuera de los Estados Unidos A foreign government or any of its political subdivisions agencies or instrumentalities A spouse shall not be deemed to have acquired a residence or domicile in any other state solely by reason of being there to be with the servicemember serving in compliance with military orders A spouse shall not be deemed to have lost a residence or domicile in any state solely by reason of being absent to be with the servicemember serving in compliance with military orders A state a possession of the United States the District of Columbia or any of its political subdivisions or instrumentalities At least one trustee and one noncontingent beneficiary of the above named trust is a California resident The trust will file a California fiduciary tax return and will withhold on foreign and domestic nonresident beneficiaries when required If the trustee becomes a nonresident at any time I will promptly notify the withholding agent CA corp no CA SOS file no California Trusts: Corporations: Distributions of California source income made to domestic nonresident S corporation shareholders partners and members and allocations of California source income made to foreign partners and members Distributions of California source income to nonresident beneficiaries from an estate or trust Estates Certification of Residency of Deceased Person: I am a nonmilitary spouse of a military servicemember and I meet the Military Spouse Residency Relief Act (MSRRA) requirements See instructions for General Information E MSRRA I am a resident of California and I reside at the address shown above If I become a nonresident at any time I will promptly notify the withholding agent See instructions for General Information D Who is a Resident for the definition of a resident I am the executor of the above named person s estate The decedent was a California resident at the time of death The estate will file a California fiduciary tax return and will withhold on foreign and domestic nonresident beneficiaries when required If you are an employee any wage withholding questions should be directed to the FTB General Information number 800 852 5711 Employers should call 888 745 3886 or go to edd ca gov Individuals Certification of Residency: Insurance Companies Individual Retirement Arrangements (IRAs) or Qualified Pension/Profit Sharing Plans: Nonmilitary Spouse of a Military Servicemember: Partnerships or limited liability companies (LLC): Payments to nonresidents for rents if the payments are made in the course of the withholding agent s business Payments to nonresidents for royalties with activities in California Payments to nonresidents for services rendered in California Prizes and winnings received by nonresidents for contests in California Sellers of California real estate use Form 593 C Real Estate Withholding Certificate to claim an exemption from real estate withholding Tax Exempt Entities: TAX FORMS REQUEST UNIT MS F284 Telephone: 888 792 4900 The above named corporation has a permanent place of business in California at the address shown above or is qualified through the California Secretary of State (SOS) to do business in California The corporation will file a California tax return and withhold on payments of California source income to nonresidents when required If this corporation ceases to have a permanent place of business in California or ceases to do any of the above I will promptly notify the withholding agent See instructions for General Information F What is a Permanent Place of Business for the definition of permanent place of business The above named entity is an insurance company IRA or a federally qualified pension or profit sharing plan The above named entity is exempt from tax under California Revenue and Taxation Code (R&TC) Section 23701 (insert letter) or Internal Revenue Code Section 501(c) (insert number) The tax exempt entity will withhold on payments of California source income to nonresidents when required If this entity ceases to be exempt from tax I will promptly notify the withholding agent Individuals cannot be tax exempt entities The above named partnership or LLC has a permanent place of business in California at the address shown above or is registered with the California SOS and is subject to the laws of California The partnership or LLC will file a California tax return and will withhold on foreign and domestic nonresident partners or members when required If the partnership or LLC ceases to do any of the above I will promptly inform the withholding agent For withholding purposes a limited liability partnership (LLP) is treated like any other partnership The corporation ceases to have a permanent place of business in California or ceases to be qualified to do business in California The individual payee becomes a nonresident The LLC ceases to have a permanent place of business in California The partnership ceases to have a permanent place of business in California The tax exempt entity loses its tax exempt status The United States and any of its agencies or instrumentalities To which you intend to return whenever you are absent Where you maintain a true fixed and permanent home WITHHOLDING SERVICES AND 7061133 A California resident is any individual who is in California for other than a temporary or transitory purpose or any individual domiciled in California who is absent for a temporary or transitory purpose A corporation has a permanent place of business in California if it is organized and existing under the laws of California or if it is a foreign corporation qualified to transact intrastate business by the California SOS A corporation that has not qualified to transact intrastate business (e g a corporation engaged exclusively in interstate commerce) will be considered as having a permanent place of business in California only if it maintains a permanent office in California that is permanently staffed by its employees A military servicemember s nonmilitary spouse is considered a nonresident for tax purposes if the servicemember and spouse have the same domicile outside of California and the spouse is in California solely to be with the servicemember who is serving in compliance with Permanent Change of Station orders Note: California may require nonmilitary spouses of military servicemembers to provide proof that they meet the criteria for California personal income tax exemption as set forth in the MSRRA A Purpose A spouse/RDP absent from California for an uninterrupted period of at least 546 days to accompany a spouse/RDP under an employment related contract is considered outside of California for other than a temporary or transitory purpose Address (number and street PO Box or PMB no ) Apt no / Ste no An individual domiciled in California who is absent from California for an uninterrupted period of at least 546 consecutive days under an employment related contract is considered outside California for other than a temporary or transitory purpose An individual is still considered outside California for other than a temporary or transitory purpose if return visits to California do not total more than 45 days during any taxable year covered by an employment contract Asistencia Por Internet y Tel fono B Requirement Backup Withholding Beginning on or after January 1 2010 with certain limited exceptions payers that are required to withhold and remit backup withholding to the Internal Revenue Service (IRS) are also required to withhold and remit to the FTB The California backup withholding rate is 7% of the payment For California purposes dividends interests and any financial institutions release of loan funds made in the normal course of business are exempt from backup withholding For additional information on California backup withholding go to ftb ca gov and search for backup withholding C Who Certifies this Form CALIFORNIA FORM CERTIFICATE: Please complete and sign below City State ZIP Code COMPLIANCE MS F182 D Who is a Resident Domicile is defined as the one place: E Military Spouse Residency Relief Act (MSRRA) F What is a Permanent Place of Business Fax: 916 845 9512 File this form with your withholding agent (Please type or print) For additional information or assistance in determining whether the applicant meets the MSRRA requirements get FTB Pub 1032 For all other questions unrelated to withholding or to access the TTY/TDD numbers see the information below For assistance in determining resident status get FTB Pub 1031 Guidelines for Determining Resident Status and FTB Pub 1032 Tax Information for Military Personnel or call the FTB at 800 852 5711 or 916 845 6500 For example if an entertainer (or the entertainer s business entity) is paid for a performance the entertainer s information must be provided Do not submit the entertainer s agent or promoter information For more information contact Withholding Services and Compliance see General Information H For more information on withholding get FTB Pub 1017 Resident and Nonresident Withholding Guidelines To get a withholding publication see General Information H Publications Forms and Additional Information For Privacy Notice get form FTB 1131 For purposes of California income tax references to a spouse husband or wife also refer to a Registered Domestic Partner (RDP) unless otherwise specified For more information on RDPs get FTB Pub 737 Tax Information for Registered Domestic Partners Foreign Address Enter the information in the following order: City Country Province/Region and Postal Code Follow the country s practice for entering the postal code Do not abbreviate the country s name Form 590 C2 2012 Form 590 Instructions 2012 Page 1 Form 590 is certified by the payee An incomplete certificate is invalid and the withholding agent should not accept it If the withholding agent receives an incomplete certificate the withholding agent is required to withhold tax on payments made to the payee until a valid certificate is received In lieu of a completed certificate on the preprinted form the withholding agent may accept as a substitute certificate a letter from the payee explaining why the payee is not subject to withholding The letter must contain all the information required on the certificate in similar language including the under penalty of perjury statement and the payee s taxpayer identification number The withholding agent must retain a copy of the certificate or substitute for at least four years after the last payment to which the certificate applies and provide it upon request to the FTB FRANCHISE TAX BOARD G Withholding Agent General Information Generally an individual who comes to California for a purpose which will extend over a long or indefinite period will be considered a resident However an individual who comes to perform a particular contract of short duration will be considered a nonresident Generally for tax purposes you are considered to maintain your existing residence or domicile If a military servicemember and nonmilitary spouse have the same state of domicile the MSRRA provides: H Additional Information However withholding is optional if the total payments of California source income are $1 500 or less during the calendar year I certify that for the reasons checked below the payee named on this form is exempt from the California income tax withholding requirement on payment(s) made to the entity or individual If a payee has backup withholding the payee must contact the FTB to provide a valid Taxpayer Identification Number (TIN) before filing a tax return The following are acceptable TINs: social security number (SSN); individual taxpayer identification number (ITIN); federal employer identification number (FEIN); California corporation number (CA Corp No ); or California Secretary of State (SOS) file number Failure to provide a valid TIN will result in the denial of the backup withholding credit For more information go to ftb ca gov and search for backup withholding Important This form cannot be used for exemption from wage and real estate withholding Income of a military servicemember s nonmilitary spouse for services performed in California is not California source income subject to state tax if the spouse is in California to be with the servicemember serving in compliance with military orders and the servicemember and spouse have the same domicile in a state other than California Instructions for Form 590 Internet and Telephone Assistance Keep Form 590 for your records Do not send this form to the FTB unless it has been specifically requested OR to get forms by mail write to: Page 2 Form 590 Instructions 2012 Payee s name and title (type or print) Daytime telephone no Payee s name Payee s SSN or ITIN FEIN Payee s signature Date PO BOX 307 PO BOX 942867 Private Mail Box (PMB) Include the PMB in the address field Write PMB first then the box number Example: 111 Main Street PMB 123 R&TC Section 18662 requires withholding of income or franchise tax on payments of California source income made to nonresidents of California RANCHO CORDOVA CA 95741 0307 Read the following carefully and check the box that applies to the payee References in these instructions are to the California Revenue and Taxation Code (R&TC) SACRAMENTO CA 94267 0651 Sitio web: ftb ca gov Tel fono: 800 852 5711 dentro de los Estados Unidos Telephone: 800 852 5711 from within the United States The grantor of a grantor trust shall be treated as the payee for withholding purposes Therefore if the payee is a grantor trust and one or more of the grantors is a nonresident withholding is required If all of the grantors on the trust are residents no withholding is required Resident grantors can check the box on Form 590 labeled Individuals Certification of Residency The payee must notify the withholding agent if any of the following situations occur: The withholding agent must then withhold and report the withholding using Form 592 Resident and Nonresident Withholding Statement and remit the withholding using Form 592 V Payment Voucher for Resident and Nonresident Withholding Form 592 B Resident and Nonresident Withholding Tax Statement is retained by the withholding agent and a copy is given to the payee This form can only be used to certify exemption from nonresident withholding under California Revenue and Taxation Code (R&TC) Section 18662 Do not use this form for exemption from wage withholding This provision does not apply if an individual has income from stocks bonds notes or other intangible personal property in excess of $200 000 in any taxable year in which the employment related contract is in effect To get additional nonresident withholding information contact the Withholding Services and Compliance TTY/TDD: 800 822 6268 for persons with hearing or speech impairments TTY/TDD: 800 822 6268 personas con discapacidades auditivas Under penalties of perjury I hereby certify that the information provided in this document is to the best of my knowledge true and correct If conditions change I will promptly notify the withholding agent Use Form 590 Withholding Exemption Certificate to certify an exemption from nonresident withholding California residents or entities should complete and present Form 590 to the withholding agent The withholding agent is then relieved of the withholding requirements if the agent relies in good faith on a completed and signed Form 590 unless told by the Franchise Tax Board (FTB) that the form should not be relied upon Website: ftb ca gov Who is Excluded from Withholding The following are excluded from withholding and completing this form: Withholding agent s name Withholding Exemption Certificate Withholding is required on the following but is not limited to: y del habla You can download view and print California tax forms and publications at ftb ca gov