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Get Ca Form 588 2012
ITIN Online First name By Mail Initial Last name Address (apt./ste., room, PO box, or PMB no.) Registered in MyFTB? Log in to MyFTB. City (If you have a foreign address, see instructions.) 45 to 90 days or longer for processing. FEIN CA Corp no. CA SOS file no. Telephone ( ) Fax ( ) State ZIP code Select File a Nonresident Withholding Waiver Part II Request. Requester Information Check one box only. Business name Withholding Agent Payee Authorized Representat.
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Pmb FAQ
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EXEMPTION FROM WITHHOLDING: If you wish to claim exempt, complete the federal Form W-4. You may claim exempt from withholding California income tax if you did not owe any federal income tax last year and you do not expect to owe any federal income tax this year.
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If you don't agree with a notice of action or a claim for refund denial or if we have not accepted or denied your refund claim within six months, submit an appeal to the Office of Tax Appeals. FTB does not handle appeals. Make sure to: Submit your appeal by the appeal date on your notice.
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Taxpayers may appeal an assessment or refund claim denial originating from the Franchise Tax Board (FTB) or the California Department of Tax and Fee Administration (CDTFA). You must file an appeal with OTA through the Office of Tax Appeals Portal (OTAP), which can also be accessed at appeal.ota.ca.gov.
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Court Action Against the State R&TC Sections 21021 You may bring a court action against the State of California in superior court for damages and costs if you are aggrieved by any FTB officer's or employee's reckless disregard of published procedures.
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File an appeal with the Office of Tax Appeals (OTA). File your appeal within 90 days from the date of the Notice of Action that denied your refund claim. Or, you may file a suit in Superior Court. Appeal with the OTA.
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The FTB will generally consider an offer in compromise if you can prove that you have no way to pay your outstanding taxes, and when the amount offered is “the most the Franchise Tax Board can expect to collect within a reasonable period of time.” In this case “reasonable amount of time” is five-to-seven years.
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Use Form 588, Nonresident Withholding Waiver Request, to request a waiver from withholding on payments of California source income to nonresident payees. Do not use Form 588 to request a waiver if you are a foreign (non-U.S.) partner or member.
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In order to claim exemption from state income tax withholding, employees must submit a W-4 (PDF Format, 100KB)*. or DE-4 (PDF Format, 147KB)* certifying that they did not have any federal tax liability for the preceding year and that they do not anticipate any tax liability for the current taxable year.
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