California Form 590 P – Fill Out and Use This PDF

California Form 590 P PDF Details

California Form 590-P is the Nonresident Withholding Exemption Certificate for Previously Reported Income, issued by the California Franchise Tax Board (FTB). Domestic nonresident individuals file this form to certify that their California-source income from an S corporation, partnership, or LLC has already been reported on a prior-year California income tax return.

Who Must File California Form 590-P

You need Form 590-P if all three of the following apply to your situation:

• You are a domestic (nonforeign) nonresident individual. Foreign partners and LLC members cannot use Form 590-P due to California Revenue and Taxation Code (R&TC) rules.
• You are a shareholder of a California S corporation, a partner in a California partnership, or a member of a California LLC.
• The withholding agent is distributing current-year money that represents prior-year income you have already reported on a California income tax return.

When to Submit Form 590-P

Give the completed Form 590-P to the withholding agent (the S corporation, partnership, or LLC) before the distribution is made. The withholding agent then retains the form on file, instead of submitting it to the FTB directly. Once the agent has your form, they are not required to withhold California taxes on that distribution of prior-year income.

Form 590-P vs. Other California Withholding Exemption Forms

California uses different withholding exemption certificates depending on your situation. Form 590-P applies specifically to domestic nonresidents claiming an exemption based on previously reported income from pass-through entities. For individual income tax payment vouchers, see California Form 540-V. For amended California returns, see California Form 540X. Business owners may also need the California LLC Operating Agreement to formalize their membership structure.

Retention Requirements and Common Filing Errors

Withholding agents must keep Form 590-P on file for the retention period required by the FTB. Common errors include submitting the form after the distribution has already been processed, and foreign partners attempting to use Form 590-P when they must follow a different withholding exemption process under California law. Always verify your residency status and prior-year reporting before submitting this certificate. See related California tax forms, including California Form 540 C1 and California Schedule P (540), for your full filing obligations.