California Nonresident Reduced Withholding Request

Nonresident Reduced Withholding Request
2024 California Form 589 Nonresident Reduced Withholding Request
TAXABLE YEAR

2024
Part I

Nonresident Reduced
Withholding Request

CALIFORNIA FORM

589

Withholding Agent Information

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

Business name
First name

Initial Last name

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

Telephone

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

State

ZIP code

Fax

Venue

Part II

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

Business name
First name

Initial Last name

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

Part III Type of Income Subject to Withholding
Check one type only. •
A □ Payment to Independent Contractor
B □ Trust Distributions
• Date(s) of Service __________________________
mm/dd/yyyy - mm/dd/yyyy

Expenses

Part IV

Telephone
State

ZIP code

C □ Rents or Royalties
D □ Distributions to Domestic Nonresident
Partners/Members/Beneficiaries/
S Corporation Shareholders

Fax

E □ Estate Distributions
H □ Allocations to Foreign (non-U.S.)
Nonresident Partners/Members
I □ Other _____________________

Withholding Computation

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1 Gross California Source Payment. See instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ■ 1
2 Advertising . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ■ 2
3 Commissions and fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ■ 3
4 Cost of labor (contract labor, excludes Form W-2 wages). . . . . . . . . . . . . . . . . . . . . . . . . . . . ■ 4
5 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ■ 5
6 Legal, professional, and/or management fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ■ 6
7 Rent or lease . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ■ 7
8 Supplies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ■ 8
9 Travel, meals, and entertainment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ■ 9
Other Expenses (specify). See instructions.
10 ________________________________________________ . . . . . . . . . . . . . . . . . . . . . . . . ■ 10
11 ________________________________________________ . . . . . . . . . . . . . . . . . . . . . . . . ■ 11

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12 Total Amount of Expenses (may not exceed 50% of line 1). See instructions . . . . . . . . . . . . ■ 12
13 Net California Source Payment. Subtract line 12 from line 1. If zero or less, enter 0.. . . . . . ■ 13
14 Withholding Amount. Multiply the amount on line 13 by 7%. This is the proposed
reduced withholding amount. This amount must be verified and approved by the
Franchise Tax Board (FTB) prior to the payee receiving payment for services. . . . . . . . . . . . . . .■ 14

Sign
Here

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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 the withholding agent) is based on all information of which preparer has any knowledge.
Print or type payee’s name
Payee’s signature

Date

▶
Print or type preparer’s name

Telephone

Preparer’s
Preparer’s signature
Use Only
▶

Date

8101243

PTIN

Form 589 2023