Federal Tax Forms
If you do not provide a valid taxpayer identification number (TIN), then we are required to withhold 24% on any payments made to individuals or business entities that provide services (Internal Revenue Code, section 3406(a)(1)(a)).
- Complete the IRS Form W-9.
Visit the IRS website for instructions on filling out the W-9.
Complete the appropriate IRS form:
California Tax Forms
We are required to withhold 7% on payments made to non-California individuals or business entities (including corporations) that provide services in California (per California Revenue and Tax Code, section 18662).
If you do not provide a completed California Form 590 or California Form 587 with a determination letter from the Franchise Tax Board, then backup withholding at 7% for California will begin.
If you have a permanent place of business in California or you are qualified to do business through the California Secretary of State, then complete:
If you do not have a permanent place of business in California or you are not qualified to do business through the California Secretary of State, then complete:
If you completed Form 587 and want to request a waiver from withholding or reduced withholding for the State of California, then also complete Form 588 or Form 589. For either of these forms, you need to submit the original to the Franchise Tax Board to obtain a determination letter. You will provide us with a copy of your determination letter – not the form itself.