25C - AGMT LIGHTING FIXTURES CORP YARD

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A military servicemember's nonmilitary spouse is considered a nonresident for tax purposes if the servicemember and spouse have the same domicile outside of California and the spouse is in California solely to be with the servicemember who is serving in compliance with Permanent Change of Station orders. California may require nonmilitary spouses of military servicemembers to provide proof that they meet the criteria for California personal income tax exemption as set forth in the MSRRA. Income of a military servicemember's nonmilitary spouse for services performed in California is not California source income subject to state tax if the spouse is in California to be with the servicemember serving in compliance with military orders, and the servicemember and spouse have the same domicile in a state other than California. For additional information or assistance in determining whether the applicant meets the MSRRA requirements, get FTB Pub. 1032. Specific Instructions Payee Instructions Enter the withholding agent's name. Enter the payee's information, including the taxpayer identification number (TIN) and check the appropriate TIN box. You must provide an acceptable TIN as requested on this form. The following are acceptable TINS: social security number (SSN); individual taxpayer identification number (ITIN); federal employer identification number (FEIN); California corporation number (CA Corp no.); or CA SOS file number. Private Mail Box (PMB)— Include the PMB in the address field. Write "PMB" first, then the box number. Example: 111 Main Street PMB 123. Foreign Address — Follow the country's practice for entering the city, county, province, state, country, and postal code, as applicable, in the appropriate boxes. no not abbreviate the country name. Exemption Reason — Check the box that reflects the reason why the payee is exempt from the California income tax withholding requirement. Withholding Agent Instructions Keep Form 590 for your records. The certification remains valid for 5 years or until the payee's status changes. no not send this form to the FTB unless it has been specifically requested. For more information, contact Withholding Services and Compliance, see Additional Information. Page 2 Form 590 Instructions 2015 The payee must notify the withholding agent if any of the following situations occur: • The individual payee becomes a nonresident. • The corporation ceases to have a permanent place of business in California or ceases to be qualified to do business in California. • The partnership ceases to have a permanent place of business in California. • The LLC ceases to have a permanent place of business in California. • The tax-exempt entity loses its tax-exempt status. If any of these situations occur, then withholding may be required. For more information, get Form 592, Resident and Nonresident Withholding Statement, Form 592-B, Resident and Nonresident Withholding Tax Statement, and Form 5924, Payment Voucher for Resident and Nonresident Withholding. Additional Information For additional information or to speak to a representative regarding this form, call the Withholding Services and Compliance telephone service at: Telephone: 888.792.4900 916.845.4900 Fax: 916.845.9512 OR write to: WITHHOLDING SERVICES AND COMPLIANCE MS F182 FRANCHISE TAX BOARD PO BOX 942867 SACRAMENTO CA 94267-0651 You can download, view, and print California tax forms and publications at ftb.ca.gov. OR to get forms by mail write to: TAX FORMS REQUEST UNIT FRANCHISE TAX BOARD PO BOX 307 RANCHO CORDOVA CA 95741-0307 For all other questions unrelated to withholding or to access the TTY/rDD numbers, see the information below. Internet and Telephone Assistance Website: flb.ca.gov Telephone: 800.852.5711 from within the United States 916.845.6500 from outside the United States TTY/TDD: 800.822.6268 for persons with hearing or speech impairments Asistencia Per Internet y Teldlono Sitio web: flb.ca.gov Telefono: 800.852.5711 dentro de los Estados Unidos 916.845.6500 fuera de los Estados Unidos TTY/TDD: 800.822.6268 para personas con discapacidades auditivas o del habla 25C-20