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TAXABLE YEAR ■ CALIFORNIA FORM <br />2016 Withholding Exemption Certificate 590 <br />The payee completes this form and submits it to the withholding agent.The withholding agent keeps this form with their records. <br />Withholding Agent <br />Name <br />Payee <br />City (If you have a foreign address, see instructions.)I State ZIP code — <br />Exemption Reason <br />Check only one reason box below that applies to the payee. <br />By checking the appropriate box below, the payee certifies the reason for the exemption from the California income tax withholding <br />requirements on payment(s) made to the entity or individual. <br />❑ Individuals — Certification of Residency: <br />I am a resident of California and I reside at the address shown above. If I become a nonresident at any time, I will promptly <br />notify the withholding agent. See instructions for General Information D, Definitions. <br />❑ Corporations: <br />The corporation has a permanent place of business in California at the address shown above or is qualified through the <br />California Secretary of State (SOS) to do business in California. The corporation will file a California tax return. If this <br />corporation ceases to have a permanent place of business in California or ceases to do any of the above, I will promptly notify <br />the withholding agent. See instructions for General Information D, Definitions. <br />❑ Partnerships or Limited Liability Companies (LLCs): <br />The partnership or LLC has a permanent place of business in California at the address shown above or is registered with the <br />California SOS, and is subject to the laws of California. The partnership or LLC will file a California tax return. If the partnership <br />or LLC ceases to do any of the above, I will promptly inform the withholding agent. For withholding purposes, a limited liability <br />partnership (LLP) is treated like any other partnership. <br />❑ Tax -Exempt Entities: <br />The entity is exempt from tax under California Revenue and Taxation Code (RSTC) Section 23701 (insert letter) or <br />Internal Revenue Code Section 501(c) _ (insert number). If this entity ceases to be exempt from tax, I will promptly notify <br />the withholding agent. Individuals cannot be tax-exempt entities. <br />❑ Insurance Companies, Individual Retirement Arrangements (IRAs), or Qualified PensionlProfit-Sharing Plans: <br />The entity is an insurance company, IRA, or a federally qualified pension or profit-sharing plan. <br />❑ California Trusts: <br />At least one trustee and one noncontingent beneficiary of the above-named trust is a California resident. The trust will file a <br />California fiduciary tax return. If the trustee or noncontingent beneficiary becomes a nonresident at any time, I will promptly <br />notify the withholding agent. <br />❑ Estates — Certification of Residency of Deceased Person: <br />I am the executor of the above-named person's estate or trust. The decedent was a California resident at the time of death. <br />The estate will file a California fiduciary tax return. <br />❑ Nonmilitary Spouse of a Military Servicemember: <br />I am a nonmilitary spouse of a military servicemember and I meet the Military Spouse Residency Relief Act (MSRRA) <br />requirements. See instructions for General Information E, MSRRA. <br />CERTIFICATE OF PAYEE: Payee must complete and sign below. <br />To learn about your privacy rights, how we may use your information, and the consequences for not providing the requested information, <br />go to ftb.ca.gov and search for privacy notice. To request this notice by mail, call 800.852.5711. <br />Under penalties of perjury, I hereby certify that the information provided in this document is, to the best of my knowledge, true and <br />correct. If conditions change, I will promptly notify the withholding agent. <br />Type or print payee's name and title Telephone (_) <br />Payee's signature ► Date <br />7061163 <br />25C-18 <br />Form 590 C2 2015 <br />