[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304671-105":53,"doc-detail-304671-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","withholding-exemption-certificate-substitute-for-california-ftb-form-590-instructions","Withholding Exemption Certificate - Substitute for California FTB Form 590 - Instructions","","Withholding Exemption Certificate content provides a substitute certification form for California FTB Form 590, used to establish an exemption from California income tax withholding on qualifying payments. It defines required vendor/payee identification details, warns that missing taxpayer identification information makes the certificate void, and includes certification statements under penalties of perjury. The document outlines exemption reasons for individuals, corporations, partnerships/LLCs, tax-exempt entities, and trusts, plus general information on withholding rules and exclusions.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/withholding-exemption-certificate-substitute-for-california-ftb-form-590-instructions/304671/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/withholding-exemption-certificate-substitute-for-california-ftb-form-590-instructions/304671.png","ImageObject",442,249,{"name":88,"@type":89},"wps_ap_test_251126_0180","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What happens if the vendor/payee taxpayer identification number is not provided?","Question",{"text":108,"@type":109},"The certificate becomes void if the required taxpayer identification number is not furnished.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who should use Form 590 to certify an exemption from nonresident withholding?",{"text":113,"@type":109},"Form 590 is used to certify an exemption from nonresident withholding for qualifying payments made to an entity or individual.",{"name":115,"@type":106,"acceptedAnswer":116},"Which payments are excluded from Form 590?",{"text":117,"@type":109},"Form 590 does not apply to backup withholding and does not apply to wages to employees, which are handled by the Employment Development Department (EDD).","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304671,1790237515,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},8796095027276,"https://avatar.qwps.com/avatar/d3BzX2FwX3Rlc3RfMjUxMTI2XzAxODA=","Withholding Exemption Certificate--This is a substitute for California FTB Form 590  \n\n| Vendor/Payee's name |  |  |  | Internal Number |\n| --- | --- | --- | --- | --- |\n| Vendor/Payee's address (number and street, PO Box, Rural Route, APT no. , Suite, Room, or PMB no. ) |  | Vendor/Payee's daytime telephone number ( ) |  |  |\n| City | State |  | Zip Code |  |\n| Note: Failure to furnish your taxpayer identification number will make this certificate void.\u003Cbr>Social Security Number or ITIN:   Employer Identification Number:   California Corporation Number:   California Secretary of State (SOS) File No\\#:   |  |  |  |  |\n\nExemption Reason: Check only one reason box below that applies to the payee.  \nBy 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.  \n Individuals-Certification of Residency:  \nI am a resident of California and permanently 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.  \n Corporations:  \nThe corporation is incorporated in California, 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.  \n Partnerships or Limited Liability Companies (LLCs):  \nThe partnership or LLC is organized in California, has a permanent place of business in California at the address shown above, or is registered with the California Secretary of State (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 notify the withholding agent. For withholding purposes, a Limited Liability Partnership (LLP) is treated like any other partnership.  \n Tax-Exempt Entities:  \nThe entity is exempt from tax under California Revenue and Taxation Code (R&TC) Section 23701   (insert letter) or Internal Revenue Code Section 501(c)   (insert number) . If this entity ceases to be exempt from tax, I will promptly notify the withholding agent. Individuals cannot be tax-exempt entities.  \n Insurance Companies, Individual Retirement Arrangements (IRAs), or Qualified Pension/Profit Sharing Plans:  \nThe entity is an insurance company, IRA, or a federally qualified pension or profit-sharing plan.  \n California Trusts:  \nAt 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.  \n Estates-Certification of Residency of Deceased Person:  \nI 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.  \n Nonmilitary Spouse of a Military Servicemember:  \nI 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.  \n Performs services outside California only or sells goods and does not perform services.  \nCERTIFICATE OF PAYEE: Payee must complete and sign below.  \nTo learn about your privacy rights, how we may use your information, and the consequences for not providing the requested information, [go to](go to ftb.ca.gov/forms and)[ ftb.ca.gov/forms](go to ftb.ca.gov/forms and)[ and](go to ftb.ca.gov/forms and) search for 1131 . To request this notice by mail,","cbCaimLGolPrSeYn","https://ap.wps.com/l/cbCaimLGolPrSeYn","pdf",168555,"English","# Vendor/Payee Identification Requirements\n# Exemption Reason Options\n## Individuals\n## Corporations\n## Partnerships or LLCs\n## Tax-Exempt Entities\n## Insurance Companies, IRAs, Qualified Pension/Profit-Sharing Plans\n## California Trusts\n## Estates\n## Nonmilitary Spouse (MSRRA)\n# Certificate of Payee\n# General Information and Purpose\n## Income Subject to Withholding\n## Form 590 Usage and Exclusions","[{\"question\":\"What happens if the vendor/payee taxpayer identification number is not provided?\",\"answer\":\"The certificate becomes void if the required taxpayer identification number is not furnished.\"},{\"question\":\"Who should use Form 590 to certify an exemption from nonresident withholding?\",\"answer\":\"Form 590 is used to certify an exemption from nonresident withholding for qualifying payments made to an entity or individual.\"},{\"question\":\"Which payments are excluded from Form 590?\",\"answer\":\"Form 590 does not apply to backup withholding and does not apply to wages to employees, which are handled by the Employment Development Department (EDD).\"}]","Withholding Exemption Certificate - Substitute for California FTB Form 590 - Instructions | PDF",1789815911]