1. YEAR CALIFORNIA FORM
Nonresident Withholding Waiver Request
2009 588
Part I Type Of Income Payments Subject To Withholding (please check appropriate box)
 Partnership Distributions  Limited Liability Company (LLC) Distributions  S Corporation Distributions
 Payment to Independent Contractor  Rents or Royalties  Other Payments (specify)____________________
 Trust Distributions  Estate Distributions
Part II Requester Information
 SSN or ITIN  CA Corp.  FEIN
Name of requester
Address (including number and street, PO Box, or PMB no.) Apt. no./Ste. no.
City State ZIP Code
–
Name of contact person Daytime telephone number FAX number
– –
( ) ( )
Part III Withholding Agent Information.
 SSN or ITIN  CA Corp.  FEIN
Name of withholding agent, S corp., partnership, LLC, estate, or trust (If more than one, attach a separate list.)
Address (including number and street, PO Box, or PMB no.) Apt. no./Ste. no.
City State ZIP Code
–
Name of contact person Daytime telephone number FAX number
– –
( ) ( )
If more space is needed, attach a separate list.

Check the box if you would like a copy of the reply sent to the withholding agent.
Part IV Vendor/Payee Information. (Use the letter codes listed below.)
 SSN or ITIN  CA Corp.  FEIN
Name of Vendor/Payee Reason for Waiver
Request (Letter Code)
Address State Zip Code
–
 SSN or ITIN  CA Corp.  FEIN Reason for Waiver
Name of Vendor/Payee
Request (Letter Code)
Address State Zip Code
–
If more than two Vendor/Payees, use Vendor/Payee Information, Page 2.
Reason For Waiver Request
A Vendor/payee has California state tax returns on file for the two most recent taxable years in which the vendor/payee has a filing requirement.
Vendor/payee is considered current on any outstanding tax obligations with the Franchise Tax Board.
B Vendor/payee is making timely estimated tax payments for the current taxable year. Vendor/payee is considered current on any outstanding tax
obligations with the Franchise Tax Board.
C Vendor, S corporation shareholder, partner, or member 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. On an attached sheet explain fully and provide the name and California corporation number of the corporation filing the combined report.
Attach a copy of Schedule R-7 from the combined report.
D Shareholder, partner, or member is a newly admitted S corporation shareholder, partner, or member. A newly admitted S corporation shareholder,
partner, or member is any entity that becomes a shareholder, partner, or member in the above-listed S corporation, partnership, or LLC after the end
of the S corporation’s, partnership’s, or LLC’s taxable year. Provide the date that this shareholder, partner, or member was admitted under the letter
code entered in the Reason for Waiver request box above.
E Other – Attach specific reason and include substantiation that would justify a waiver of withholding.
Perjury Statement
Under penalties of perjury, I declare that I have examined this request, including accompanying schedules and statements, and to the best of my knowledge and belief, it is
true, correct, and complete. Declaration of paid preparer is based on all information of which preparer has any knowledge.
___________________________________________________________________________________________________________ (________)__________________
Requester’s name and title (type or print) Daytime telephone no.
___________________________________________________________________________________________________________ ___________________________
Requester’s signature Date
Form 588 C2 2008 Side
7051093
For Privacy Notice, get form FTB 1131.

2.  SSN or ITIN  CA Corp.  FEIN
Name of Requestor
 SSN or ITIN  CA Corp.  FEIN
Name of Vendor/Payee Reason for Waiver
Request (Letter Code)
Address State Zip Code
 SSN or ITIN  CA Corp.  FEIN
Name of Vendor/Payee Reason for Waiver
Request (Letter Code)
Address State Zip Code
 SSN or ITIN  CA Corp.  FEIN
Name of Vendor/Payee Reason for Waiver
Request (Letter Code)
Address State Zip Code
 SSN or ITIN  CA Corp.  FEIN
Name of Vendor/Payee Reason for Waiver
Request (Letter Code)
Address State Zip Code
 SSN or ITIN  CA Corp.  FEIN
Name of Vendor/Payee Reason for Waiver
Request (Letter Code)
Address State Zip Code
 SSN or ITIN  CA Corp.  FEIN
Name of Vendor/Payee Reason for Waiver
Request (Letter Code)
Address State Zip Code
 SSN or ITIN  CA Corp.  FEIN
Name of Vendor/Payee Reason for Waiver
Request (Letter Code)
Address State Zip Code
 SSN or ITIN  CA Corp.  FEIN
Name of Vendor/Payee Reason for Waiver
Request (Letter Code)
Address State Zip Code
 SSN or ITIN  CA Corp.  FEIN
Name of Vendor/Payee Reason for Waiver
Request (Letter Code)
Address State Zip Code
 SSN or ITIN  CA Corp.  FEIN
Name of Vendor/Payee Reason for Waiver
Request (Letter Code)
Address State Zip Code
 SSN or ITIN  CA Corp.  FEIN
Name of Vendor/Payee Reason for Waiver
Request (Letter Code)
Address State Zip Code
Side Form 588 C2 2008 7052093

3. Instructions for Form 588
Nonresident Withholding Waiver Request
General Information California. Withholding agents should
• Distributions of California source
keep the signed form containing
taxable income to a domestic
A Purpose this certification and provide it to
(nonforeign) nonresident S corporation
the FTB upon request. Withholding
shareholder, partner, or member. For
Use Form 588, Nonresident Withholding
agents are relieved of the withholding
more information, get FTB Pub. 1017.
Waiver Request, to request a waiver on
requirements if they rely in good faith
• Allocations of California source
withholding payments of California source
on a signed certification (Form 590)
income or gain to foreign (non-U.S.)
income to nonresident vendors/payees.
that the vendor/payee is a resident of
nonresident partners or members. For
Do not use Form 588 to request a waiver
California or has a permanent place of
more information, get FTB Pub. 1017.
if you are a:
business in California. This exception
There are no provisions in the
• Foreign (non-U.S.) partner or does not apply, if the resident,
California RTC to waive withholding
member. There are no provisions in S corporation, partnership, or LLC that
for foreign (non-U.S.) S corporation
the California Revenue and Taxation has a permanent place of business in
shareholders, partners, or members.
Code (RTC) to waive withholding for California is acting as an agent for the
• Other California source income paid to
foreign partners or members. actual vendor/payee.
nonresidents.
• Seller of California real estate. Sellers • The withholding agent’s total payments
Compensation for services includes
of California real estate should use of California source income to the
payments for personal services rendered
Form 593-C, Real Estate Withholding vendor/payee are $1,500 or less for the
in California, commissions paid to
Certificate. calendar year.
salespersons or agents for orders
• The payments are for income from
Form 588 does not apply to payments for received or sales made in California, fees
intangible personal property, such as
wages to employees. Wage withholding for professional services rendered in
interest and dividends, unless derived
is administered by the California California, and payments to entertainers,
in a trade or business or the property
Employment Development Department wrestlers, boxers, etc., for performances
has acquired a business situs in
(EDD). For more information, go to their in California.
California.
website at www.edd.ca.gov or contact
When compensation is paid for services • The payments are for services
EDD customer service at 888.745.3886.
performed both within and outside of performed outside of California or for
B Requirement California, the portion paid for services rents, royalties, and leases on property
rendered in California and subject to located outside of California.
RTC Section 18662 requires withholding
withholding should be determined by an • The payment is to a nonresident
of income or franchise tax on certain
allocation. Refer to Form 587, Nonresident corporate director for director
payments made to nonresidents for
Withholding Allocation Worksheet. services, including attendance at board
income received from California sources.
Use Form 592, Quarterly Resident and meetings.
The withholding rate is seven percent
Nonresident Withholding Statement, • The vendor/payee is a tax-exempt
unless a waiver is granted by the
Form 592-A, Foreign Partner or Member organization under either California
Franchise Tax Board (FTB).
Quarterly Withholding Remittance or federal law (provide a completed
C Income Subject to Statement, and Form 592-F, Foreign Form 590 to the withholding agent
Partner or Member Annual Return, to
Withholding to certify).
report and remit withholding to the FTB. • The vendor/payee receives a written
The items of income subject to
authorization from the FTB waiving the
Domestic nonresidents may use
withholding include, but are not limited to:
withholding.
Form 589, Nonresident Reduced
• Compensation for services performed • The domestic (nonforeign) nonresident
Withholding Request, to request the
in California by nonresidents (including S corporation shareholder, partner, or
reduction in the standard seven percent
payment of expenses). For more member provides the S corporation,
withholding amount that is applicable
information, get FTB Pub. 1017, partnership, or LLC with a properly
to California source payments made to
Resident and Nonresident Withholding completed and signed Form 590-P,
nonresidents.
Guidelines. Nonresident Withholding Exemption
D Exceptions to Withholding
• Rent paid to nonresidents on Certificate for Previously Reported
commercial real or personal property Income.
Withholding is not required when:
located in California if the rent is paid • The income of nonresident
• The payment is for goods.
in the course of the withholding agent’s S corporation shareholders, partners,
• The payment is being made to a
business. or members, including a bank or
resident of California, an S corporation,
• Royalties paid to nonresidents for the corporation, is derived from qualified
a partnership, or an LLC that has
right to use natural resources located investment securities of an investment
a permanent place of business in
in California. partnership.
California. Form 590, Withholding
• Distributions of California source
Exemption Certificate, can be used
taxable income to nonresident
by vendors/payees to certify that they
beneficiaries from an estate or trust.
are residents of California or have
• Prizes and winnings received by
a permanent place of business in
nonresidents for contests in California.
Form 588 Instructions 2008 Page

4. Withholding Waivers Where to get Publications,
Part IV – List the name, address and
social security number (SSN), individual Forms, and Information
The FTB issues a determination letter. A
taxpayer identification number (ITIN),
Unrelated to Nonresident
withholding agent must have received
California corporation number, or federal
the determination letter authorizing a
Withholding
employer identification number (FEIN)
waiver of withholding before eliminating
of the nonresident vendor/payee. If there By Automated Phone Service: Use this
withholding on payments made to
are more than two Vendor/Payees enter service to check the status of your refund,
nonresidents. The withholding agent
than information on Side 2. Use additional order California forms, obtain payment
retains the waiver for a minimum of five
pages as needed. and balance due information, and hear
years.
recorded answers to general questions.
Under “Reason for Waiver Request,” enter
Withholding waivers issued by the FTB
This service is available 24 hours a day,
the letter code that corresponds to your
apply only for the limited purpose of
7 days a week, in English and Spanish.
reason for requesting a waiver.
determining the withholding obligation
From within the
If you choose Reason D, provide the date
under RTC Section 18662. They do
United States. . . . . . . . . . 800.338.0505
that the shareholder, partner, or member
not apply to the taxability of income.
was admitted below the letter code (D) in
A withholding waiver is effective for a From outside the
the Reason for Waiver Request box.
maximum of two years from the date United States. . . . . . . . . . 916.845.6600
the waiver is granted. If you previously (not toll-free)
If you choose Reason E, provide all of the
received a withholding waiver and wish to required additional information. Follow the recorded instructions. Have
have it extended, submit a new request on paper and pencil handy to take notes.
If vendor/payee chooses Reason B, but
Form 588 and attach a copy of the original does not have California taxable returns By Mail: Allow two weeks to receive your
authorization letter. The acceptance of on file for the two most recent taxable order. If you live outside of California,
evidence submitted with the application years (as described in Reason A), then the allow three weeks to receive your order.
is not binding on the FTB for any purpose resulting waiver will be effective for one Write to:
other than for issuing a withholding year.
TAX FORMS REQUEST UNIT MS F284
waiver.
Part V – Sign and date the request. FRANCHISE TAX BOARD
Specific Instructions PO BOX 307
When and Where to File RANCHO CORDOVA CA 95741-0307
The withholding agent, S corporation,
Submit your request for a waiver at
partnership, LLC, vendor/payee, estate, or In Person: Many libraries now have
least 21 business days before making a
trust may complete and sign this form. internet access. A nominal fee may apply
payment to allow the FTB time to process to download, view, and print California
Complete the entire form and attach the your request. forms and publications. Employees at
information supporting your request.
Mail Form 588 to: libraries cannot provide tax information or
Failure to include necessary information
assistance.
WITHHOLDING SERVICES AND
and documents may delay issuance or
COMPLIANCE MS F182
denial of the waiver. Assistance for persons with disabilities
FRANCHISE TAX BOARD We comply with the Americans with
Private Mail Box
PO BOX 942867 Disabilities Act. Persons with hearing or
Include the Private Mail Box (PMB) in the
SACRAMENTO CA 94267-0651 speech impairments call:
address field. Write “PMB” first, then the
Or
box number. Example: 111 Main Street TTY/TDD: 800.822.6268
PMB 123. Fax to: 916.845.9512 Asistencia para personas
Part I – Check the box indicating the type discapacitadas. Nosotros estamos en
Where to get Publications,
of payment for which a waiver is being conformidad con el Acta de Americanos
Forms, and Information
requested. Discapacitados. Personas con problemas
auditivos o dificultad con el habla pueden
Part II – Enter the name, address By Internet: You can download, view, and
llamar al TTY/TDD 800.822.6268.
(including PMB, if applicable), and to print California tax forms and publications
whose attention the withholding certificate from our website at ftb.ca.gov.
is to be mailed. Include a daytime By Phone: To have publications or
telephone number, with area code, so we forms mailed to you, or to get additional
can call if we need additional information. nonresident withholding information,
Part III – Enter the information related contact Withholding Services and
to the withholding agent, S corporation, Compliance at the address or automated
partnership, LLC, estate, or trust making number below:
the payments. Use a separate form or WITHHOLDING SERVICES AND
attach a list if there is more than one COMPLIANCE MS F182
withholding agent. FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0651
Telephone: 888.792.4900
916.845.4900 (not toll-free)
Fax: 916.845.9512
Page Form 588 Instructions 2008