Form 587 at a glance
What it is: California Form 587 is the 2026 Nonresident Withholding Allocation Worksheet, where the payee enters the gross payments expected from the withholding agent, Within and Outside California, and returns it to the agent.
Who signs: Under Sign Here, print or type the payee's name and Telephone, sign on the Payee's signature line and enter the Date. Or the authorized representative prints or types the representative's name and title and Telephone, signs the Authorized representative's signature line and enters the Date.
A filled-in Form 587 example: a payee with services in and out of California
How to fill out Form 587, box by box
Part I Withholding Agent Information
Under Part I Withholding Agent Information, enter the Withholding agent's name, Address (apt./ste., room, PO box, or PMB no.), City, State and ZIP code. If you have a foreign address, see instructions.
Part II Nonresident Payee Information
Under Part II Nonresident Payee Information, enter the Payee's name and mark SSN or ITIN, FEIN, CA Corp no. or CA SOS file no.
Under Part II Nonresident Payee Information, enter the Address (apt./ste., room, PO box, or PMB no.), City (If you have a foreign address, see instructions), State and ZIP code.
Nonresident payee's entity type
Check one nonresident payee's entity type: Individual/sole proprietor, Corporation, Partnership, Limited liability company (LLC) or Estate or trust.
Part III Payment Type
Under Part III Payment Type, check one: Performs services totally outside California (no withholding required, skip to Certification of Nonresident Payee) or Provides only goods or materials (no withholding required, skip to Certification of Nonresident Payee).
Or check one of Provides goods and services in California (see Part IV, Income Allocation), Provides services within and outside California (see Part IV, Income Allocation) or Other (Describe).
If the nonresident payee performs all the services within California, withholding is required on the entire payment for services unless the payee is granted a withholding waiver from the Franchise Tax Board (FTB). For more information, get FTB Pub. 1017, Resident and Nonresident Withholding Guidelines.
Part IV Income Allocation
Under Part IV Income Allocation, enter the gross payments expected from the withholding agent during the calendar year in (a) Within California, (b) Outside California and (c) Total payments.
Line 1 is Goods and services: Goods/materials (no withholding required) and Services (withholding required). Line 2 is Rents or lease payments, line 3 is Royalty payments and line 4 is Prizes and other winnings.
Line 5 is Other payments. Line 6 is Total payments subject to withholding: add column (a), line 1 through line 5.
The nonresident withholding threshold amount is $1,500.00 (checked November 8, 2026).
The backup withholding threshold amount is $0.00 (checked November 8, 2026).
Certification of Nonresident Payee
The privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about the privacy policy statement, or go to 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 if the facts upon which this form are based change, I will promptly notify the withholding agent.
Common questions about Form 587
What is California form 587 used for?
California Form 587 is the 2026 Nonresident Withholding Allocation Worksheet, where the payee enters the gross payments expected from the withholding agent, Within and Outside California, and returns it to the agent. The withholding agent keeps this form with their records.
Sources
[1] Form 587, Nonresident Withholding Allocation Worksheet, California Franchise Tax Board (the Official source link on this page).