Form_590_-_2024.pdf

Form 590 2023

Payee’s signature ▶

7061243

TAXABLE YEAR

2024 Withholding Exemption Certificate

CALIFORNIA FORM

The payee completes this form and submits it to the withholding agent. The withholding agent keeps this form with their records.

Withholding Agent Information Name

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

Address (apt./ste., room)

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

Exemption Reason Check only one box.

By checking the appropriate box below, the payee certifies the reason for the exemption from the California income tax withholding requirements on payment(s) made to the entity or individual.

CERTIFICATE OF PAYEE: Payee must complete and sign below.

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.

Type or print payee’s name and title _____________________________________________________ Telephone __________________

Payee Information

□ Individuals — Certification of Residency:

Date ______________________

□ Corporations:

□ Partnerships or Limited Liability Companies (LLCs):

□ Insurance Companies, Individual Retirement Arrangements (IRAs), or Qualified Pension/Profit-Sharing Plans:

□ California Trusts:

□ Estates — Certification of Residency of Deceased Person:

□ Nonmilitary Spouse of a Military Servicemember:

□ Tax-Exempt Entities:

Internal Revenue Code Section 501(c) _____ the withholding agent. Individuals cannot be tax-exempt entities.

(insert letter) or (insert number). If this entity ceases to be exempt from tax, I will promptly notify

I am a resident of California and I reside at the address shown above. If I become a nonresident at any time, I will promptly notify the withholding agent. See instructions for General Information D, Definitions.

The corporation has a permanent place of business in California at the address shown above or is qualified through the California Secretary of State (SOS) to do business in California. The corporation will file a California tax return. If this corporation ceases to have a permanent place of business in California or ceases to do any of the above, I will promptly notify the withholding agent. See instructions for General Information D, Definitions.

The partnership or LLC has a permanent place of business in California at the address shown above or is registered with the California SOS, and is subject to the laws of California. The partnership or LLC will file a California tax return. If the partnership or LLC ceases to do any of the above, I will promptly inform the withholding agent. For withholding purposes, a limited liability partnership (LLP) is treated like any other partnership.

The entity is exempt from tax under California Revenue and Taxation Code (R&TC) Section 23701 _____

The entity is an insurance company, IRA, or a federally qualified pension or profit-sharing plan.

At least one trustee and one noncontingent beneficiary of the above-named trust is a California resident. The trust will file a California fiduciary tax return. If the trustee or noncontingent beneficiary becomes a nonresident at any time, I will promptly notify the withholding agent.

I am the executor of the above-named person’s estate or trust. The decedent was a California resident at the time of death.

The estate will file a California fiduciary tax return.

I am a nonmilitary spouse of a military servicemember and I meet the Military Spouse Residency Relief Act (MSRRA) requirements. See instructions for General Information E, MSRRA.