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STATE OF CALIFORNIA-DEPARTMENT OF FINANCE <br />PAYEE DATA RECORD <br />STD. 204 (Rev. 6-2003) IREVERSE) <br /> Requirement to Complete Payee Data Record. STD. 204 <br />1 <br /> A completed Payee Data Record, STD. 204, is required for payments to all non-governmental entities and will be kept on file at each <br /> State agency. Since each State agency with which you do business must have a separate STD. 204 on file, it is possible for a payee <br /> to receive this form from various State agencies. <br /> Payees who do not wish to complete the STD. 204 may elect to not do business with the State. If the payee does not complete the <br /> STD. 204 and the required payee data is not otherwise provided, payment may be reduced for federal backup withholding and <br /> nonresident State income tax withholding. Amounts reported on Information Returns (1099) are in accordance with the Internal <br /> Revenue Code and the California Revenue and Taxation Code. <br />2 Enter the payee's legal business name. Sole proprietorships must also include the owner's full name. An individual must list his/her <br /> full name. The mailing address should be the address at which the payee chooses to receive correspondence. Do not enter <br /> payment address or lock box information here. <br />3 Check the box that corresponds to the payee business type. Check only one box. Corporations must check the box that identifies <br /> the type of corporation. The State of California requires that all parties entering into business transactions that may lead to <br /> payment(s) from the State provide their Taxpayer Identification Number (TIN). The TIN is required by the California Revenue and <br /> Taxation Code Section 18646 to facilitate tax compliance enforcement activities and the preparation of Form 1099 and other <br /> information returns as required by the internal Revenue Code Section 6109(a). <br /> The TIN for individuals and sole proprietorships is the Social Security Number (SSN). Only partnerships, estates, trusts, and <br /> corporations will enter their Federal Employer Identification Number (FEIN). <br /> Are you a California resident or nonresident? <br />4 <br /> A corporation will be defined as a "resident" if it has a permanent place of business in California or is qualified through the Secretary <br /> of State to do business in California. <br /> A partnership is considered a resident partnership if it has a permanent place of business in California. An estate is a resident if the <br /> decedent was a California resident at time of death. A trust is a resident if at least one trustee is a California resident. <br /> For individuals and sole proprietors, the term "resident" includes every individual who is in California for other than a temporary or <br /> transitory purpose and any individual domiciled in California who is absent for a temporary or transitory purpose. Generally, an <br /> individual who comes to California for a purpose that will extend over a long or indefinite period will be considered a resident. <br /> However, an individual who comes to perform a particular contract of short duration will be considered a nonresident. <br /> Payments to all nonresidents may be subject to withholding. Nonresident payees performing services in California or receiving rent, <br /> lease, or royalty payments from property (real or personal) located in California will have 7% of their total payments withheld for State <br /> income taxes. However, no withholding is required if total payments to the payee are $1,500 or less for the calendar year. <br /> For information on Nonresident Withholding, contact the Franchise Tax Board at the numbers listed below: <br /> Withholding Services and Compliance Section: 1-888-7924900 E-mail address: wscs.gen@ftb.ca.gov <br /> For hearing impaired with TDD, call: 1-800-822-6268 Website: www.ftb,ca.gov <br />5 Provide the name, title, signature, and telephone number of the individual completing this form. Provide the date the form was <br /> completed. <br />6 This section must be completed by the State agency requesting the STD. 204. <br /> Privacy Statement <br /> Section 7(b) of the Privacy Act of 1974 (Public Law 93-579) requires that any federal, State, or local governmental agency, which <br /> requests an individual to disclose their social security account number, shall inform that individual whether that disclosure is <br /> mandatory or votuntary, by which statutory or other authority such number is solicited, and what uses will be made of it. <br /> It is mandatory to furnish the information requested- Federal law requires that payment for which the requested information is not <br /> provided is subject to federal backup withholding and State law imposes noncompliance penalties of up to $20,000. <br /> You have the right to access records containing your personal information, such as your SSN. To exercise that right, please contact <br /> the business services unit or the accounts payable unit of the State agency(ies) with which you transact that business. <br /> All questions should be referred to the requesting State agency listed on the bottom front of this form. <br />55B-42