California Nonresident Withholding Allocation Worksheet

Nonresident Withholding Allocation Worksheet
2023 FORM 587 Nonresident Withholding Allocation Worksheet CALIFORNIA
TAXABLE YEAR

2023

Nonresident Withholding
Allocation Worksheet

CALIFORNIA FORM

587

The payee completes this form and returns it to the withholding agent. The withholding agent keeps this form with their records.
Part I Withholding Agent Information
Withholding agent’s name
Address (apt./ste., room, PO box, or PMB no.)
City (If you have a foreign address, see instructions.)

Part II

State

ZIP code

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

Payee’s name
Address (apt./ste., room, PO box, or PMB no.)
City (If you have a foreign address, see instructions.)

Nonresident payee’s entity type: (Check one)
• Individual/sole proprietor
• Corporation
Part III

State

• Partnership

• Limited liability company (LLC)

ZIP code

• Estate or trust

Payment Type

Nonresident payee: (Check one)

□ Performs services totally outside California (no withholding required, skip to
Certification of Nonresident Payee)
□ Provides only goods or materials (no withholding required, skip to
Certification of Nonresident Payee)

□ Provides goods and services in California (see Part IV, Income Allocation)
□ Provides services within and outside California (see Part IV, Income Allocation)
□ Other (Describe)___________________________________________

If the nonresident payee performs all the services within California, withholding is required on the entire payment for services unless the payee is granted a
withholding waiver from the Franchise Tax Board (FTB). For more information, get FTB Pub. 1017, Resident and Nonresident Withholding Guidelines.
Part IV Income Allocation
Gross payments expected from the withholding agent during the calendar year for:
(a) Within California
(b) Outside California
(c) Total payments
1 Goods and services:
	
		
		Goods/materials (no withholding required) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 ___________________________
Services (withholding required)  . . . . . . . . . . . . 	 ___________________________	___________________________	 ___________________________
2 Rents or lease payments . . . . . . . . . . . . . . . . . . . . 	 ___________________________	___________________________	 ___________________________
3 Royalty payments . . . . . . . . . . . . . . . . . . . . . . . . . 	 ___________________________	___________________________	 ___________________________
4 Prizes and other winnings .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 	 ___________________________	___________________________	 ___________________________
5 Other payments  . . . . . . . . . . . . . . . . . . . . . . . . . . 	 ___________________________	___________________________	 ___________________________
6 Total payments subject to withholding.
Add column (a), line 1 through line 5 . . . . . . . . 	 ___________________________	___________________________	 ___________________________
Nonresident withholding threshold amount: . . . . 	

$1,500.00

Backup withholding threshold amount: . . . . . . . .

$0.00

Certification of Nonresident Payee
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.

Sign
Here

Print or type payee’s name

Telephone

Payee’s signature

Date

Print or type representative’s name and title

Telephone

Authorized representative’s signature

Date

X
X

7041233

Form 587 2022