Laserfiche WebLink
Generally, an individual who comes to <br />California for a purpose which will extend over <br />a long or indefinite period will be considered a <br />resident. However, an individual who comes to <br />perform a particular contract of short duration <br />will be considered a nonresident. <br />For assistance in determining resident status, <br />get FTB Pub. 1031, Guidelines for Determining <br />Resident Status, and FTB Pub. 1032, Tax <br />Information for Military Personnel, or call the <br />FTB at 800.852.5711 or 916.845.6500. <br />E Military Spouse Residency <br />Relief Act (MSRRA) <br />Generally, for tax purposes you are considered <br />to maintain your existing residence or domicile. <br />If a military servicemember and nonmilitary <br />spouse have the same state of domicile, the <br />MSRRA provides: <br />• A spouse shall not be deemed to have lost <br />a residence or domicile in any state solely <br />by reason of being absent to be with the <br />servicemember serving in compliance with <br />military orders. <br />• A spouse shall not be deemed to have <br />acquired a residence or domicile in any <br />other state solely by reason of being there <br />to be with the servicemember serving in <br />compliance with military orders. <br />Domicile is defined as the one place: <br />• Where you maintain a true, fixed, and <br />permanent home <br />• To which you intend to return whenever you <br />are absent <br />A military servicemember's nonmilitary spouse <br />is considered a nonresident for tax purposes <br />if the servicemember and spouse have the <br />same domicile outside of California and the <br />spouse is in California solely to be with the <br />servicemember who is serving in compliance <br />with Permanent Change of Station orders <br />(Note: California may require nonmilitary <br />spouses of military servicemembers to provide <br />proof that they meet the criteria for California <br />personal income tax exemption as set forth in <br />the MSRRA ). <br />Page 2 Form 590 Instructions 2010 <br />Income of a military servicemember's <br />nonmilitary spouse for services performed <br />in California is not California source income <br />subject to state tax if the spouse is in California <br />to be with the servicemember serving in <br />compliance with military orders, and the <br />servicemember and spouse have the same <br />domicile in a state other than California. <br />For additional information or assistance in <br />determining whether the applicant meets the <br />MSRRA requirements, get FTB Pub. 1032. <br />What is a Permanent Place <br />of Business <br />A corporation has a permanent place of <br />business in California if it is organized and <br />existing under the laws of California or if it <br />is a foreign corporation qualified to transact <br />intrastate business by the SOS. A corporation <br />that has not qualified to transact intrastate <br />business (e.g., a corporation engaged <br />exclusively in interstate commerce) will be <br />considered as having a permanent place of <br />business in California only if it maintains <br />a permanent office in California that is <br />permanently staffed by its employees. <br />G Withholding Agent <br />Keep Form 590 for your records. Do not <br />send this form to the FTB unless it has been <br />specifically requested. <br />For more information, contact Withholding <br />Services and Compliance, see General <br />Information H. <br />The payee must notify the withholding agent if <br />any of the following situations occur: <br />• The individual payee becomes a nonresident. <br />• The corporation ceases to have a permanent <br />place of business in California or ceases to <br />be qualified to do business in California. <br />• The partnership ceases to have a permanent <br />place of business in California. <br />• The LLC ceases to have a permanent place <br />of business in California. <br />• The tax- exempt entity loses its tax - exempt <br />status. <br />The withholding agent must then withhold <br />and report the withholding using Form 592, <br />Resident and Nonresident Withholding <br />Statement, and remit the withholding using <br />Form 592 -V, Payment Voucher for Resident <br />and Nonresident Withholding. Form 592 -B, <br />Resident and Nonresident Withholding Tax <br />Statement, is retained by the withholding agent <br />and a copy is given to the payee. <br />H Publications, Forms, and <br />Additional Information <br />You can download, view, and print California <br />tax forms and publications at ftb.ca.gov. <br />To have publications or forms mailed to you <br />or to get additional nonresident withholding <br />information, contact the Withholding Services <br />and Compliance. <br />WITHHOLDING SERVICES AND <br />COMPLIANCE MS F182 <br />FRANCHISE TAX BOARD <br />PO BOX 942867 <br />SACRAMENTO CA 94267.0651 <br />Tele phone: 888.792.4900 <br />916.845.4900 <br />Fax: 916.845.9512 <br />For all other questions unrelated to withholding <br />or to access the TTY/TDD numbers, see the <br />information below. <br />Internet and Telephone Assistance <br />Website: ftb.ca.gov <br />Telephone: 800.852.5711 from within the <br />United States <br />916.845.6500 from outside the <br />United States <br />TTY/TDD: 800.822.6268 for persons with <br />hearing or speech impairments <br />Asistencia Por Internet y Telefono <br />Sitio web: ftb.ca.gov <br />Telefono: 800.852.5711 dentro de los <br />Estados Unidos <br />916.845.6500 fuera de los Estados <br />Unidos <br />TTY/TDD: 800.822.6268 personas con <br />discapacidades auditivas <br />y del habla <br />