Form 590 at a glance
What it is: California Form 590, the Withholding Exemption Certificate, is for the payee to certify the reason for the exemption from the California income tax withholding requirements. Check only one box.
Who signs: Payee must complete and sign the Certificate of Payee part of this form.
The payee completes this form and submits it to the withholding agent. The withholding agent keeps this form with their records.
A filled-in Form 590 example: Dana Sample fills in page 1
How to fill out Form 590, box by box
Payee Information
Under Payee Information, enter the Name, check one of SSN or ITIN, FEIN, CA Corp no. or CA SOS file no., and enter the Address (apt./ste., room), City, State and ZIP code. If you have a foreign address, see instructions.
Exemption Reason
Individuals - Certification of Residency: Check this box if you are a resident of California and reside at the address shown. If you become a nonresident at any time, promptly notify the withholding agent. See instructions for General Information D, Definitions.
Corporations: Check this box if the corporation has a permanent place of business in California at the address shown or is qualified through the California Secretary of State (SOS) to do business in California. The corporation will file a California tax return. If this corporation ceases to have a permanent place of business in California or ceases to be qualified through the California SOS to do business in California, promptly notify the withholding agent.
Partnerships or Limited Liability Companies (LLCs): Check this box if the partnership or LLC has a permanent place of business in California at the address shown or is registered with the California SOS, and is subject to the laws of California. The partnership or LLC will file a California tax return. If the partnership or LLC ceases to have a permanent place of business in California or ceases to be registered with the California SOS, promptly inform the withholding agent. For withholding purposes, a limited liability partnership (LLP) is treated like any other partnership.
Tax-Exempt Entities: Check this box if the entity is exempt from tax under California Revenue and Taxation Code (R&TC) Section 23701 (insert letter) or Internal Revenue Code Section 501(c) (insert number). If this entity ceases to be exempt from tax, promptly notify the withholding agent. Individuals cannot be tax-exempt entities.
Insurance Companies, Individual Retirement Arrangements (IRAs), or Qualified Pension/Profit-Sharing Plans: Check this box if the entity is an insurance company, IRA, or a federally qualified pension or profit-sharing plan.
California Trusts: Check this box if at least one trustee and one noncontingent beneficiary of the named trust is a California resident. The trust will file a California fiduciary tax return. If the trustee or noncontingent beneficiary becomes a nonresident at any time, promptly notify the withholding agent.
Estates - Certification of Residency of Deceased Person: Check this box if you are the executor of the named person's estate or trust. The decedent was a California resident at the time of death. The estate will file a California fiduciary tax return.
Nonmilitary Spouse of a Military Servicemember: Check this box if you are a nonmilitary spouse of a military servicemember and you meet the Military Spouse Residency Relief Act (MSRRA) requirements. See instructions for General Information E, MSRRA.
Certificate of Payee
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.
Type or print the payee's name and title and Telephone, then add the Payee's signature and the Date.
Sources
[1] California Form 590, Withholding Exemption Certificate (taxable year 2025), Franchise Tax Board (the Official source link on this page).