Form_587_2025.pdf
PDF 182 KB Posted
- Attached to
- Purchase and Delivery of Ten Chevrolet Traverse
- Solicitation number
- IFB 23-000106
- Issued by
- Orange County, San Diego City, California
About this file
This is a California Form 587 Nonresident Withholding Allocation Worksheet for taxable year 2025, used by withholding agents to collect information from nonresident payees regarding income allocation between California and outside California sources. The form is completed by the payee and retained by the withholding agent for their records. The worksheet requires withholding agent and nonresident payee information, including name, address, and entity type classification. Payees must identify the nature of payments received, categorizing income into goods/materials, services, rents or lease payments, royalty payments, prizes and winnings, or other payments. For payments involving services provided within California or both within and outside California, the payee must allocate gross payments expected during the calendar year between California (column a) and outside California (column b) sources. The form applies a nonresident withholding threshold of $1,500 and a backup withholding threshold of $0. Payees must certify under penalties of perjury that information provided is true, correct, and complete, and agree to notify the withholding agent of any changes in circumstances.
The form serves as documentation for California's Franchise Tax Board (FTB) to determine appropriate withholding obligations on payments to nonresident payees. No withholding is required for payees performing all services outside California or providing only goods and materials. Withholding applies only to the California-source portion of income for payees performing services both within and outside California. The form references FTB Publication 1017 for additional guidance on resident and nonresident withholding requirements and permits authorized representatives to sign on behalf of the payee. Both the payee and withholding agent maintain copies for their respective records and tax compliance purposes.
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Other files
| File | Type | Posted |
|---|---|---|
| Purchase_and_Delivery_of_Ten_Chevrolet_Traverse.pdf | ||
| W9-2024.pdf | ||
| Labor_and_Material_Payment_Bond.pdf | ||
| Form_587_2025.pdf | ||
| Performance_Bond.pdf | ||
| Form_590_2025.pdf |
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Text version
TAXABLE YEAR
Nonresident Withholding Allocation Worksheet
CALIFORNIA FORM
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.) State ZIP code
Part II Nonresident Payee Information Payee’s name □ □ □ □
SSN or ITIN FEIN CA Corp no. CA SOS file no.
Address (apt./ste., room, PO box, or PMB no.)
City (If you have a foreign address, see instructions.) State ZIP code
Nonresident payee’s entity type: (Check one)
Individual/sole proprietor Corporation Partnership Limited liability company (LLC) Estate or trust
Part III 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
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 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.
Print or type payee’s name Telephone
Payee’s signature
X Date
Print or type representative’s name and title Telephone
Authorized representative’s signature
X Date
Form 587 20247041253
| Part I, Withholding agent's name: |
| Part I, Address (Apartment number/suite number, room, P O box, or P M B number): |
| Part I, City (If you have a foreign address, see instructions): |
| Part I, 2 letter State abbreviation: |
| Part II, Payee's name: |
| Select Entity type: Off |
| S S N or I T I N, F E I N, C A Corporation number, C A S O S file number (12 digits): |
| Part II, Address (Apartment number/suite number, room, P O box, or P M B number): |
| Part II, City (If you have a foreign address, see instructions): |
| Part II, 2 letter State abbreviation: |
| Nonresident payee's entity type (Check one): Off |
| Part III, Nonresident payee (Check one): Off |
| Other (Describe): |
| Part IV, Line 1: |
| Goods and services - Goods/materials (no withholding required) (c) Total payments: |
| Line 1: |
| Goods and services - Services (withholding required), (c) Total payments: |
| Goods and services - Services (withholding required), (a) Within California: |
| Goods and services - Services (withholding required), (b) Outside California: |
| Line 2: |
| Rents or lease payments, (a) Within California: |
| Rents or lease payments, (b) Outside California: |
| Rents or lease payments, (c) Total payments: |
| Line 3: |
| Royalty payments, (a) Within California: |
| Royalty payments, (b) Outside California: |
| Royalty payments, (c) Total payments: |
| Line 4: |
| Prizes and other winnings, (a) Within California: |
| Prizes and other winnings, (b) Outside California: |
| Prizes and other winnings, (c) Total payments: |
| Line 5: |
| Other payments, (a) Within California: |
| Other payments, (b) Outside California: |
| Other payments, (c) Total payments: |
| Line 6: |
| Total payments subject to withholding: |
| Add column (a), line 1 through line 5, (a) Within California: |
| Add column (a), line 1 through line 5, (b) Outside California: |
| Add column (a), line 1 through line 5, (c) Total payments: |
| Print or type payee's name: |
| Payee's signature Date (mm/dd/yyyy): |
| Print or type representative's name and title: |
| Authorized representative's signature Date (mm/dd/yyyy): |
| Part I, ZIP code, maximum 9 digits: |
| Part II, ZIP code, maximum 9 digits: |
| Payee's Telephone (10 digits): |
| Representative's Telephone (10 digits): |
File details come from the government source that posted it. Updated .