A seller/transferor that qualifies for a full, partial, or no withholding exemption must file Form 593. Any remitter (individual, business entity, trust, estate, or REEP) who withheld on the sale/transfer of California real property must file Form 593 to report the amount withheld.
FTB Form 588, Nonresident Withholding Waiver Request Nonresident payee who qualifies can use Form 588 to get a waiver from withholding based generally on California tax filing history. Form 588 must be submitted at least 21 business days before payment is made.
Form 592 includes a Schedule of Payees section, on Side 2, that requires the withholding agent to identify the payees, the income amounts, and the withholding amounts. This schedule will allow the FTB to allocate the withholding payments to the payee upon receipt of the completed Form 592.
Resident and Nonresident Withholding Tax Statement (Form 592-B) must be sent to all payees (domestic nonresident partners, members, shareholders, foreign partners or members, and nonresident independent contractors) to report the amount of payment or distribution subject to withholding and tax withheld as reported to ...
When and Where to File. Submit a request for a waiver at least 21 business days before making a payment to allow the FTB time to process the request. Online filing ? Registered users can file Form 588 online though MyFTB. Log in to MyFTB.