JUSTICE, CA DEPT OF - SHOOTING FACILITY - 2006

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PAYEEpATA RECORD SID. 204 ~EV 2-2000) (REVERSE) ARE YOU A RESIDENT OR A NONRESIDENT? ARE YOU SUBJECT TO NONRESIDENT WITHHOLDING? Each corporation, individual/sole proprietor, partnership, estate or trust doing business with the State of California must indicate theif residency status along with their taxpayer identification number. A corporation will be considered a "resident" if it has a permanent place of business in California. The corporation has a permanent place of business in California if it is organized and existing under the laws of this state Of, if a foreign corporation, has qualified to transact intrastate business. A corporation that has not qualified to transact intrastate business (e.g., a corporation engaged exclusively in interstate cornmerce) will be considered as having a permanent place at business in this state only if it maintains a permanent office in this state that is permanently staffed by its employees. Payments made to nonresident payees, including corporations, individuals, partnerships, estates and trusts, are subject to withholding. Nonresident payees performing services in California or receiving rent, lease or royalty payments from property (real or personal) located in California will have 7% of their total payments withheld for state income taxes. However, no withholding is required if total payments to the payee are $1500 or less for the calendar yeaL For individuals/sole proprietors, the term "resident" includes every individual who is in California for other than a temporary or transitory purpose and any individual domiciled in California who is absent for a temporary or transitory purpose. Generally, an individual who comes to California for a purpose which will extend over a long or indefinite period will be considered a resident. However, an individual who comes to perform a particular contract of short duration will be considered a nonresident A nonresident payee may request that income taxes be withheld at a lower rate or waived by sending a completed form FTB 588 to the address listed below. A waiver will generally be granted when a payee has a history of filing California returns and making timely estimated payments If the payee activity is carried on outside of California or partially outside of California, a waiver or reduced withholding rate may be granted. For more information, contact: Franchise Tax Board Nonresident Withholding Section Attention: State Agency Withholding Coordinator P.O Box 651 Sacramento, CA 95812-0651 Telephone: (916) 845-4900 FAX: (916) 845-4831 For withholding purposes, a partnership is considered a resident partnership if it has a permanent place of business in California. An estate is considered a California estate if the decedent was a California resident at the time of death and a trust is considered a California trust if at least one trustee is a California resident If a reduced rate of withholding or waiver has been authorized by the Franchise Tax Board, attach a copy to this form, More information on residency status can be obtained by calling the Franchise Tax Board at the numbers listed below: From within the United States call. From outside the United States, call For hearing impaired with TOO, call 1-800-852-5711 1-916-845-6500 1-800-822-6268 PRIVACY STATEMENT Section 7(b) of the Privacy Act of 1974 (Public Law 93-5791) requires that any federal, state, or local governmental agency which requests an individual to disclose his social security number shall inform that individual whether that disclosure is mandatory or voluntary, by which statutory or other authority such number is solicited, and what uses will be made of it. The State of California requires that all parties entering into business transactions that may lead to payment(s) from the State must provide ttJeir Taxpayer Identification Number (TIN) as required by tlle State Revenue and Taxation Code, Section 18646 to facilitate tax compliance enforcement activities and to facilitate the preparation of Form 1099 and other information returns as required by the Internal Revenue Code, Section 6109(a). The TIN for individual and sole proprietorships is the Social Security Number (SSN). It is mandatory to furnish the informatioll requested. Federal law requires that payments for which the requested information is not provided be subject to 31 %> withholding and slate law imposes noncompliance penalties of up to $20,000. You have the right to access records contLlining your personal information, such as your SSN. To exercise that right, please contact the business services unit or the accounts payable unit of the state agency(ies) with which you transact that business. Please call the Department of Finance, Fiscal Systems and Consulting Unit at (916) 324~0385 if you have any questions regarding this Privacy Statement. Questions reiated to residency or withholding should be referred to the telephone numbers listed above. All other questions should be referred to the reques1ing agency listed in Section 1