Fillable Printable 2017 Form 588 Nonresident Withholding Waiver Request
Fillable Printable 2017 Form 588 Nonresident Withholding Waiver Request
2017 Form 588 Nonresident Withholding Waiver Request
Form 588 2017 Side 1
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TAXABLE YEAR
2018
Nonresident Withholding Waiver Request
CALIFORNIA FORM
588
Part I Withholding Agent Information
Part II Requester Information
Part III Type of Income Subject to Withholding
Business name
Business name
SSN or ITIN
SSN or ITIN
FEIN
FEIN
CA Corp no.
CA Corp no.
CA SOS file no.
CA SOS file no.
First name
First name
Check one box only.
Check one type only.
Withholding Agent
Payee Authorized Representative for Withholding Agent Authorized Representative for Payee
Initial
Initial
Last name
Last name
Telephone
Telephone
Telephone
Date
Fax
Fax
State
State
ZIP code
ZIP code
Address (apt./ste., room, PO box, or PMB no.)
Address (apt./ste., room, PO box, or PMB no.)
City (If you have a foreign address, see instructions.)
City (If you have a foreign address, see instructions.)
A Payments to Independent Contractors
B Trust Distributions
I Other
C Rents or Royalties
D Distributions to Domestic Nonresident Partners/Members/Beneficiaries/S Corporation Shareholders
E Estate Distributions
Complete Side 2, Part IV Schedule of Payees, before signing below.
Sign
Here
To learn about your privacy rights, how we may use your information, and the consequences for not providing the requested information,
go to ftb.ca.gov/forms and search for 1131. To request this notice by mail, call 800.852.5711.
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
Requester’s signature
7051183
Side 2 Form 588 2017
Requester Name: Requester TIN:
Part IV Schedule of Payees
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.
Business name
Business name
Business name
SSN or ITIN
FEIN CA Corp no.
CA Corp no.
CA Corp no.
CA SOS file no.
First name
First name
First name
Initial
Initial
Initial
Last name
Last name
Last name
Address (apt./ste., room, PO box, or PMB no.)
Address (apt./ste., room, PO box, or PMB no.)
Address (apt./ste., room, PO box, or PMB no.)
City (If you have a foreign address, see instructions.)
City (If you have a foreign address, see instructions.)
City (If you have a foreign address, see instructions.)
Reason for Waiver Request (Check box next to one Reason Code.)
Reason for Waiver Request (Check box next to one Reason Code.)
Reason for Waiver Request (Check box next to one Reason Code.)
Newly Admitted Date (mm/dd/yyyy) (Must be included when selecting Reason Code “D.”)
Newly Admitted Date (mm/dd/yyyy) (Must be included when selecting Reason Code “D.”)
Newly Admitted Date (mm/dd/yyyy) (Must be included when selecting Reason Code “D.”)
A B C D E
A B C D E
A B C D E
State
State
State
ZIP code
ZIP code
ZIP code
SSN or ITIN
SSN or ITIN
FEIN
FEIN
CA SOS file no.
CA SOS file no.
Waiver Request Reason Codes
A 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).
B Payee is making timely estimated tax payments for the current taxable year. Payee is considered current on any tax obligations with the FTB.
C 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.
D 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.
E 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.
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