California Form 590-P - Nonresident Withholding Exemption Certificate for Previously Reported Income

Sep 19, 2026

California Form 590-P is used by nonresident payees to certify an exemption from withholding for previously reported California source income distributions made by an S corporation, partnership, or LLC. The payee completes and signs the certificate, confirming that the California source income represented by the distribution was already reported on the payee’s California income tax return for the taxable year and that no withholding is required. The withholding agent retains the signed form as part of their records and may be relieved of withholding requirements when relying in good faith on the completed certificate.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Withholding Agent and Payee Information

Payee Certification and Signature

Instructions for Form 590-P

General Information

Purpose

When Not to Use Form 590-P

Specific Instructions for Payee

Private Mail Box (PMB)

~~ ~~TAXABLE~~ ~~YEAR~~ ~~ Nonresident Withholding Exemption Certificate for Previously Reported Income CALIFORNIA FORM 590-P | 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 of S corporation, partnership, or LLC | | | Payee Information | | | Name of S corporation shareholder, partnership partner, or LLC member | □ 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 | | --- | --- | --- | This exemption form applies to current or prior year’s income that has been reported on the pass-through entity’s California income tax return. Payee’s certificate of previously reported income: Payee must complete and sign below. Our privacy notice can be found in annual tax booklets or online. Go to [ftb.ca.gov/privacy](ftb.ca.gov/privacy to)[ to](ftb.ca.gov/privacy to) learn about our privacy policy statement, or go to[ftb.ca.gov/forms](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 to the best of my knowledge and belief: • California source income from the above-named withholding agent, for the year has already been reported as California source income on the above-named payee’s California income tax return for taxable year . • No withholding is required. • All required California income tax returns are filed. | Print or type payee’s name and title | Telephone | | --- | --- | | Payee’s signature | Date | Instructions for Form 590-P Nonresident Withholding Exemption Certificate for Previously Reported Income References in these instructions are to the Internal Revenue Code (IRC) as of January 1, 2015, and to the California Revenue and Taxation Code (R&TC) . General Information California Revenue & Taxation Code (R&TC) Section 18662 and related regulations require withholding of income or franchise tax by S corporations, partnerships, or limited liability companies (LLCs) when distributions of money or property that represent California source income are made to S corporation shareholders, partnership partners, or LLC members that are nonresidents of California. Distributions subject to withholding include, but are not limited to, distributions that represent current year’s income or unreported prior year’s California source income on the S corporation shareholder’s, partnership partner’s, or LLC member’s California income tax return. However, no withholding is required if the total distributions of California source income to each S corporation shareholder, partnership partner, or LLC member is $1,500 or less during the calendar year. For more information on S corporation, partnership, or LLC withholding, get FTB Pub. 1017, Resident and Nonresident Withholding Guidelines. Purpose Use Form 590-P, Nonresident Withholding Exemption Certificate for Previously Reported Income, if you are a nonresident S corporation shareholder, partner in a partnership, or member of an LLC to certify an exemption from withholding on current year distributions of an S corporation’s, partnership’s, or LLC’s prior year California source income. If you already reported the income represented by this distribution on your California tax return as income from California sources, submit Form 590-P to the S corporation, partnership, or LLC. The S corporation, partnership, or LLC will be relieved of the withholding requirements foryou

FAQs

Who completes and submits California Form 590-P?

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

What must the payee confirm on Form 590-P?

The payee must declare that the California source income represented by the distribution for the year was already reported on the payee’s California tax return, and that no withholding is required.

When should Form 590-P not be used?

Do not use it for backup withholding, for foreign (non-U.S.) partners or members, for California residents or those with a permanent place of business in California (use Form 590), or if the income is not yet reported on the California tax return.

Sep 19, 2026

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