CA-590 and CA-587 Tax Forms

CA-590 and CA-587 Tax Forms

The State of California Franchise Tax Board website has information regarding this withholding requirement. Payments to non-residents for services performed in CA including rent, royalties, prizes, and other winnings, and non-employee compensation are subject to withholding. When setting up a new vendor that will provide services in the state one of these two forms need to be collected:

  • Form 587: Non-Resident Withholding Allocation Worksheet –  This is to be completed by non-residents and based on their responses in the Payment Type section, withholding may not be required, or they may be directed to complete the allocation worksheet to adjust the withholding amount.

  • Form 590:  Withholding Exemption Certificate -  This form is to be completed by CA Residents or Non-Residents for which one of the exemption reasons apply based on entity type and/or resident status.

Please consult a tax professional if you are unsure which form is most appropriate for you to complete. FMS Pay does not offer tax or legal advice.


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