California Withholding Exemption Certificate

Withholding Exemption Certificate
2023 Form 590 Withholding Exemption Certificate
CALIFORNIA FORM

TAXABLE YEAR

2023

Withholding Exemption Certificate

590

The payee completes this form and submits it to the withholding agent. The withholding agent keeps this form with their records.

Withholding Agent Information
Name

Payee Information
□ SSN or ITIN □ FEIN □ CA Corp no. □ CA SOS file no.

Name

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

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

State ZIP code

Exemption Reason
Check only one box.
By checking the appropriate box below, the payee certifies the reason for the exemption from the California income tax withholding
requirements on payment(s) made to the entity or individual.

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Individuals — Certification of Residency:
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, Definitions.
Corporations:
The 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. 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 D, Definitions.
Partnerships or Limited Liability Companies (LLCs):
The 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. 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.
Tax-Exempt Entities:
The 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). If this entity ceases to be exempt from tax, I will promptly notify
the withholding agent. Individuals cannot be tax-exempt entities.
Insurance Companies, Individual Retirement Arrangements (IRAs), or Qualified Pension/Profit-Sharing Plans:
The entity is an insurance company, IRA, or a federally qualified pension or profit-sharing plan.
California Trusts:
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. If the trustee or noncontingent beneficiary becomes a nonresident at any time, I will promptly
notify the withholding agent.
Estates — Certification of Residency of Deceased Person:
I am the executor of the above-named person’s estate or trust. The decedent was a California resident at the time of death.
The estate will file a California fiduciary tax return.
Nonmilitary Spouse of a Military Servicemember:
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.

CERTIFICATE OF PAYEE: Payee must complete and sign below.
Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement,
or go to ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP, Franchise Tax Board Privacy Notice on Collection. To request
this notice by mail, call 800.338.0505 and enter form code 948 when instructed.
Under penalties of perjury, I declare that I have examined the information on this form, including accompanying schedules and
statements, and to the best of my knowledge and belief, it is true, correct, and complete. I further declare under penalties of perjury that
if the facts upon which this form are based change, I will promptly notify the withholding agent.
Type or print payee’s name and title ___________________________________________________ Telephone _________________
Payee’s signature ▶

Date ______________________

7061233

Form 590  2022