Nonresident Withholding Forms
California Revenue and Taxation Code (R&TC) Section 18662 and the related regulations require the withholding of California income on payments of California source income to nonresident payees. Below are the necessary forms to comply with these regulations. These are in Adobe Acrobat format.
- 1017 Resident and Nonresident Withholding Guidelines
- 588 Nonresident Withholding Waiver Request
- 589 Nonresident Reduced Withholding Request
- 590 Withholding Exemption Certificate
- 592 Quarterly Resident and Nonresident Withholding Statement
- 592b Resident and Nonresident Withholding Tax Statement