California Nonresident Withholding Exemption Certificate for Previously Reported Income

Nonresident Withholding Exemption Certificate for Previously Reported Income
2024 Form 590-P Nonresident Withholding Exemption Certificate for Previously Reported Income
TAXABLE YEAR

Nonresident Withholding Exemption
Certificate for Previously Reported Income

CALIFORNIA FORM

590-P

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 of S corporation, partnership, or LLC

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

Name of S corporation shareholder, partnership partner, or LLC member
Address (apt./ste., room, PO box, or PMB no.)

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

State

ZIP code

This exemption form applies to current or prior year’s income that has been reported on the pass-through entity’s California income tax return.
Payee’s certificate of previously reported income: 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 to the best of my knowledge and belief:
• California source income from the above-named withholding agent, for the year 	
has already been reported as California source income on
the above-named payee’s California income tax return for taxable year 	
.
• No withholding is required.
• All required California income tax returns are filed.
Print or type payee’s name and title

Telephone

Payee’s signature

Date

Instructions for Form 590-P

Nonresident Withholding Exemption Certificate for Previously Reported Income

References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC).

General Information

Purpose

California Revenue & Taxation Code (R&TC)
Section 18662 and related regulations require
withholding of income or franchise tax by
S corporations, partnerships, or limited liability
companies (LLCs) when distributions of
money or property that represent California
source income are made to S corporation
shareholders, partnership partners, or LLC
members that are nonresidents of California.
Distributions subject to withholding include,
but are not limited to, distributions that
represent current year’s income or unreported
prior year’s California source income on the
S corporation shareholder’s, partnership
partner’s, or LLC member’s California income
tax return.
However, no withholding is required if the total
distributions of California source income to
each S corporation shareholder, partnership
partner, or LLC member is $1,500 or less
during the calendar year. For more information
on S corporation, partnership, or LLC
withholding, get FTB Pub. 1017, Resident and
Nonresident Withholding Guidelines.

Use Form 590-P, Nonresident Withholding
Exemption Certificate for Previously Reported
Income, if you are a nonresident S corporation
shareholder, partner in a partnership, or
member of an LLC to certify an exemption
from withholding on current year distributions
of an S corporation’s, partnership’s, or LLC’s
prior year California source income.
If you already reported the income represented
by this distribution on your California tax return
as income from California sources, submit
Form 590-P to the S corporation, partnership,
or LLC.
The S corporation, partnership, or LLC will be
relieved of the withholding requirements for
your share of this distribution when relying
in good faith on a completed and signed
Form 590-P.

7071233

Do not use Form 590-P if one of the following
applies:
• Your withholding is for backup withholding.
• You are a foreign (non-U.S.) partner or
member. There is no provision under R&TC
Section 18666 to allow an exemption
from withholding for a foreign partner or
member.
• You are an S corporation shareholder,
partner in a partnership, or member of
an LLC who is a resident of California or
who has a permanent place of business
in California. Instead use Form 590,
Withholding Exemption Certificate.
• Your income is not yet reported on your
California tax return.
To request a waiver of withholding on
payments of current year California source
income, get Form 588, Nonresident
Withholding Waiver Request.
To request a reduction in the standard 7%
withholding rate, get Form 589, Nonresident
Reduced Withholding Request.

Form 590-P  2023

Specific Instructions

Additional Information

Payee Instructions

Website:

Enter the tax year of the previously reported
income in the box at the top of this form.
Enter the withholding agent’s name and the
S corporation shareholder’s, partnership
partner’s, or LLC member’s information,
including the taxpayer identification number
(TIN), and check the appropriate box.
You must provide a valid TIN as requested
on this form. 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 (CA SOS) file
number.
You must file all required California income
tax returns prior to signing the certificate. To
get more information about California filing
requirements, go to ftb.ca.gov and search for
do you need to file. To order tax forms, see
Additional Information.
Private Mail Box (PMB) – Include the PMB
in the address field. Write “PMB” first, then
the box number. Example: 111 Main Street
PMB 123.
Foreign Address – Follow the country’s
practice for entering the city, county, province,
state, country, and postal code, as applicable,
in the appropriate boxes. Do not abbreviate the
country name.

Withholding Agent Instructions
Do not send this form to the Franchise Tax
Board (FTB). The withholding agent retains this
form for a minimum of five years and must
provide it to the FTB upon request. This form
may be completed for each distribution of prior
year’s income or it may be completed by the
S corporation shareholder, partnership partner,
or LLC member annually.

Page 2  Form 590-P  Instructions 2023

For more information, go to
ftb.ca.gov and search for
nonwage.
	
MyFTB offers secure online tax
account information and services.
For more information, go to
ftb.ca.gov and login or register
for MyFTB.
Telephone: 888.792.4900 or 916.845.4900,
Withholding Services and
Compliance phone service
Fax:
916.845.9512
Mail:
WITHHOLDING SERVICES AND
COMPLIANCE MS F182
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0651
For questions unrelated to withholding, or to
download, view, and print California tax forms
and publications, or to access the California
Relay Service, see the information below.
Internet and Telephone Assistance
Website:
ftb.ca.gov
Telephone:
800.852.5711 from within the
United States
	
916.845.6500 from outside the
	
United States
	
California
Relay
Service:
711 or 800.735.2929 for
persons with hearing or
	
speaking limitations.
	
Asistencia Por Internet y Teléfono
Sitio web:
ftb.ca.gov
Teléfono:
800.852.5711 dentro de los
Estados Unidos
	
916.845.6500 fuera de los
	
Estados Unidos
	
Servicio de
Retransmisión
de California: 711 o 800.735.2929 para
personas con limitaciones
	
auditivas o del habla.