Use it as a nonresident S corporation shareholder, partner or LLC member to certify an exemption from withholding on current year distributions of prior year California source income.
Not for: do not use Form 590-P if your withholding is for backup withholding or you are a foreign (non-U.S.) partner or member.
Resident: an S corporation shareholder, partner or LLC member who is a resident of California or has a permanent place of business in California uses Form 590 instead.
Waiver: if your income is not yet reported on your California tax return, get the Form 588 to request a waiver of withholding on current year California source income.
Returns: you must file all required California income tax returns prior to signing the certificate.
| Question | Answer |
|---|---|
| Form Name | Form 590-P |
| Form Length | 2 pages |
| Fillable? | Yes |
| Fillable fields | 15 |
| Avg. time to fill out | 3 min |
| Edition | 2025 |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | 590-P, 590P, Form 590P, CA 590-P, California 590-P, FTB 590-P, Nonresident Withholding Exemption Certificate for Previously Reported Income |
| Official source | Form 590-P (Rev 2025), California Franchise Tax Board |
California Form 590 P isn’t the one you’re looking for?