California Nonresident Withholding Waiver Request

Nonresident Withholding Waiver Request
2023, Form 588 Nonresident Withholding Waiver Request
TAXABLE YEAR

CALIFORNIA FORM

Nonresident Withholding Waiver Request

2023
Part I

□ SSN or ITIN □

Business name

Initial Last name

First name

FEIN

□ CA Corp no. □ CA SOS file no.

Telephone

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

Fax

State

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

ZIP code

Requester Information

Part II

Check one box only.

□ Withholding Agent

□ Payee

Business name

□ Authorized Representative for Withholding Agent
□ Authorized Representative for Payee
□ SSN or ITIN □ FEIN □ CA Corp no. □ CA SOS file no.

Initial Last name

First name

Telephone

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

Fax

State

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

Part III

588

Withholding Agent Information

ZIP code

Type of Income Subject to Withholding

Check one type only.

B

□
□

Trust Distributions

C

□

Rents or Royalties

D

Distributions to Domestic Nonresident Partners/Members/Beneficiaries/S Corporation Shareholders

E

□
□

I

□

Other

A

Payments to Independent Contractors

Estate Distributions

Complete Side 2, Part IV Schedule of Payees, before signing below.

Sign
Here

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 this form, including accompanying schedules and statements, and to the best of
my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than withholding agent) is based on all information
of which preparer has any knowledge.
Type or print requester’s name and title

Telephone

Requester’s signature

Date

▶

7051233

Form 588 2022

Side 1

Requester Name:

Requester TIN:

Schedule of Payees

Part IV

Do not use your own version of the Schedule of Payees to report additional payees. We can only accept and process additional payees reported on this form. See instructions.

□ SSN or ITIN □ FEIN □

Business name

CA Corp no.

□ CA SOS file no.

Initial Last name

First name

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

State

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

Reason for Waiver Request (Check box next to one Reason Code.)

ZIP code

Newly Admitted Date (mm/dd/yyyy) (Must be included when selecting Reason Code “D.”)

□A □B □C □D □E
□ SSN or ITIN □ FEIN □

Business name

CA Corp no.

□ CA SOS file no.

Initial Last name

First name

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

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

Reason for Waiver Request (Check box next to one Reason Code.)

State

ZIP code

Newly Admitted Date (mm/dd/yyyy) (Must be included when selecting Reason Code “D.”)

□A □B □C □D □E
□ SSN or ITIN □ FEIN □

Business name

CA Corp no.

□ CA SOS file no.

Initial Last name

First name

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

State

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

Reason for Waiver Request (Check box next to one Reason Code.)

ZIP code

Newly Admitted Date (mm/dd/yyyy) (Must be included when selecting Reason Code “D.”)

□A □B □C □D □E
Waiver Request Reason Codes
A
B
C
D

E

Payee has California state tax returns on file for the two most current taxable years in which the payee has a filing requirement. Payee is considered
current on any tax obligations with the Franchise Tax Board (FTB).
Payee is making timely estimated tax payments for the current taxable year. Payee is considered current on any tax obligations with the FTB.
Payee is a corporation that is not qualified to do business and does not have a permanent place of business in California but is filing a tax return based
on a combined report with a corporation that does have a permanent place of business in California. Attach a copy of Schedule R-7, Election to File a
Unitary Taxpayers’ Group Return, from the combined report.
Payee is a newly admitted S corporation shareholder, partner of a partnership, or member of a limited liability company. In the “Newly Admitted Date”
box, provide the date this shareholder, partner, or member was admitted. The waiver will expire at the end of the calendar year succeeding the date
the payee was newly admitted. Once expired, the payee must have the most current California tax return due on file or estimated tax payments for the
current taxable year in order to have a new waiver granted.
Other – Attach a specific reason and include substantiation that would justify a waiver from withholding. If payee is a group return participant, attach a
copy of Schedule 1067A, Nonresident Group Return Schedule, from the group return.

Side 2

Form 588 2022

7052233