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    ftb.ca.gov forms 09_593 ftb.ca.gov forms 09_593 Document Transcript

    • TAXABLE YEAR CALIFORNIA FORM 593 Real Estate Withholding Tax Statement 2009 AMENDED: m FOR FRANCHISE Copy A TAX BOARD . 00 , , Part I Withholding Agent FTB Use Only: Total Payment Enclosed: Name SSN or ITIN - - Business Name FEIN or CA Corp no . Address (including suite, room, PO Box, or PMB no .) City State ZIP Code - Seller or Transferor Name SSN or ITIN - - Spouse/RDP Name or Business Name  Spouse’s/RDP’s SSN or ITIN - - Address (including apt ./suite, room, PO Box, or PMB no .) FEIN or CA Corp no . City State ZIP Code - Property address (if no street address, provide parcel number and county)  Part II Escrow or Exchange Information 1. Escrow or Exchange Number  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .I 1 ____________________ 2. Date of Transfer, Exchange Completion, Exchange Failure, or Installment Payment  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .I 2 ____________________ MM  /  DD  /  YYYY 3. Type of Transaction (Check One Only): I A m  Conventional Sale or Transfer B m  Installment Sale Payment  C m Boot   D m Failed Exchange 4. Withholding Calculation (Check One Only): I Total Sales Price Method A m  3 1/3 % (.0333) x Total Sales Price (See instructions. Signature not required below) Optional Gain on Sale Election (Signature required below) B m  Individual 9.3% x Gain on Sale E m  Bank and Financial Corp. 10.84% x Gain on Sale C m Non-California Partnership 9.3% x Gain on Sale F m  S Corporation 10.8% x Gain on Sale D m  Corporation 8.84% x Gain on Sale G m  Financial S Corporation 12.8% x Gain on Sale 5. Amount Withheld from this Seller  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I 5 . 00 , , Mail completed form and payment to:  If paying by EFT mail to:   FRANCHISE TAX BOARD    FRANCHISE TAX BOARD    PO BOX 942867    PO BOX 942867    SACRAMENTO CA 94267-0651    SACRAMENTO CA 94267-8888 Part III  Perjury Statement – Signature is required when the Optional Gain on Sale is elected above. Title and escrow persons, and exchange accommodators are not authorized to provide legal or accounting advice for purposes of determining withholding amounts. Transferors are strongly encouraged to consult with a competent tax professional for this purpose. Under penalties of perjury, I hereby certify that the information provided above is, to the best of my knowledge, true and correct. I understand that the Franchise Tax Board may review relevant escrow documents to ensure withholding compliance. I understand that if this form is not signed, the withholding amount will be 3 1/3% of the total sales price.   Seller’s Signature: ________________________________________________________  Date: ______________________ It is unlawful to forge   spouse’s/RDP’s Spouse’s/RDP’s Signature:  ________________________________________________  Date: ______________________ _ a signature. Preparer’s Name and Title/Escrow Business Name: Telephone Number:   ( ) Form 593 C2 2008 7111083 For Privacy Notice, get form FTB 1131.
    • TAXABLE YEAR CALIFORNIA FORM 593 Real Estate Withholding Tax Statement 2009 This is important tax information and is being furnished to the Franchise Tax Board. AMENDED: m FOR SELLER OR Copy B File this form with your California tax return. TRANSFEROR . 00 , , Part I Withholding Agent FTB Use Only: Total Payment Enclosed: Name SSN or ITIN - - Business Name FEIN or CA Corp no . Address (including suite, room, PO Box, or PMB no .) City State ZIP Code - Seller or Transferor Name SSN or ITIN - - Spouse/RDP Name or Business Name  Spouse’s/RDP’s SSN or ITIN - - Address (including apt ./suite, room, PO Box, or PMB no .) FEIN or CA Corp no . City State ZIP Code - Property address (if no street address, provide parcel number and county)  Part II Escrow or Exchange Information 1. Escrow or Exchange Number  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .I 1 ____________________ 2. Date of Transfer, Exchange Completion, Exchange Failure, or Installment Payment  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .I 2 ____________________ MM  /  DD  /  YYYY 3. Type of Transaction (Check One Only): I A m  Conventional Sale or Transfer B m  Installment Sale Payment  C m Boot   D m Failed Exchange 4. Withholding Calculation (Check One Only): I Total Sales Price Method A m  3 1/3 % (.0333) x Total Sales Price (See instructions. Signature not required below) Optional Gain on Sale Election (Signature required below) B m  Individual 9.3% x Gain on Sale E m  Bank and Financial Corp. 10.84% x Gain on Sale C m Non-California Partnership 9.3% x Gain on Sale F m  S Corporation 10.8% x Gain on Sale D m  Corporation 8.84% x Gain on Sale G m  Financial S Corporation 12.8% x Gain on Sale 5. Amount Withheld from this Seller  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I 5 . 00 , , Mail completed form and payment to:  If paying by EFT mail to:   FRANCHISE TAX BOARD    FRANCHISE TAX BOARD    PO BOX 942867    PO BOX 942867    SACRAMENTO CA 94267-0651    SACRAMENTO CA 94267-8888 Part III  Perjury Statement – Signature is required when the Optional Gain on Sale is elected above. Title and escrow persons, and exchange accommodators are not authorized to provide legal or accounting advice for purposes of determining withholding amounts. Transferors are strongly encouraged to consult with a competent tax professional for this purpose. Under penalties of perjury, I hereby certify that the information provided above is, to the best of my knowledge, true and correct. I understand that the Franchise Tax Board may review relevant escrow documents to ensure withholding compliance. I understand that if this form is not signed, the withholding amount will be 3 1/3% of the total sales price.   Seller’s Signature: ________________________________________________________  Date: ______________________ It is unlawful to forge   spouse’s/RDP’s Spouse’s/RDP’s Signature:  ________________________________________________  Date: ______________________ _ a signature. Preparer’s Name and Title/Escrow Business Name: Telephone Number:   ( ) Form 593 C2 2008 7111083 For Privacy Notice, get form FTB 1131.
    • TAXABLE YEAR CALIFORNIA FORM 593 Real Estate Withholding Tax Statement 2009 FOR WITHHOLDING AMENDED: m Copy C AGENT’S RECORDS . 00 , , Part I Withholding Agent FTB Use Only: Total Payment Enclosed: Name SSN or ITIN - - Business Name FEIN or CA Corp no . Address (including suite, room, PO Box, or PMB no .) City State ZIP Code - Seller or Transferor Name SSN or ITIN - - Spouse/RDP Name or Business Name  Spouse’s/RDP’s SSN or ITIN - - Address (including apt ./suite, room, PO Box, or PMB no .) FEIN or CA Corp no . City State ZIP Code - Property address (if no street address, provide parcel number and county)  Part II Escrow or Exchange Information 1. Escrow or Exchange Number  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .I 1 ____________________ 2. Date of Transfer, Exchange Completion, Exchange Failure, or Installment Payment  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .I 2 ____________________ MM  /  DD  /  YYYY 3. Type of Transaction (Check One Only): I A m  Conventional Sale or Transfer B m  Installment Sale Payment  C m Boot   D m Failed Exchange 4. Withholding Calculation (Check One Only): I Total Sales Price Method A m  3 1/3 % (.0333) x Total Sales Price (See instructions. Signature not required below) Optional Gain on Sale Election (Signature required below) B m  Individual 9.3% x Gain on Sale E m  Bank and Financial Corp. 10.84% x Gain on Sale C m Non-California Partnership 9.3% x Gain on Sale F m  S Corporation 10.8% x Gain on Sale D m  Corporation 8.84% x Gain on Sale G m  Financial S Corporation 12.8% x Gain on Sale 5. Amount Withheld from this Seller  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I 5 . 00 , , Mail completed form and payment to:  If paying by EFT mail to:   FRANCHISE TAX BOARD    FRANCHISE TAX BOARD    PO BOX 942867    PO BOX 942867    SACRAMENTO CA 94267-0651    SACRAMENTO CA 94267-8888 Part III  Perjury Statement – Signature is required when the Optional Gain on Sale is elected above. Title and escrow persons, and exchange accommodators are not authorized to provide legal or accounting advice for purposes of determining withholding amounts. Transferors are strongly encouraged to consult with a competent tax professional for this purpose. Under penalties of perjury, I hereby certify that the information provided above is, to the best of my knowledge, true and correct. I understand that the Franchise Tax Board may review relevant escrow documents to ensure withholding compliance. I understand that if this form is not signed, the withholding amount will be 3 1/3% of the total sales price.   Seller’s Signature: ________________________________________________________  Date: ______________________ It is unlawful to forge   spouse’s/RDP’s Spouse’s/RDP’s Signature:  ________________________________________________  Date: ______________________ _ a signature. Preparer’s Name and Title/Escrow Business Name: Telephone Number:   ( ) Form 593 C2 2008 7111083 For Privacy Notice, get form FTB 1131.
    • Instructions for 593 Real Estate Withholding Tax Statement What’s New participate on a voluntary basis may do so. For Mail Copy A of Form 593 and payment to: more information, go to our website at FRANCHISE TAX BOARD Withholding Rates – For taxable years ftb.ca.gov and search for EFT, call PO BOX 942867 beginning on or after January 1, 2009, 916.845.4025, or get FTB Pub. 3817, Electronic SACRAMENTO CA 94267-0651 Non-California Partnerships will be subject Funds Transfer Program Information Guide. to withholding requirements on a sale of Distribute the other copies of Form 593 When remitting payments by EFT, mail Copy California real property at a rate of 3 1/3% of as follows: A of Form 593 to the following address: sales proceeds or 9.3% of gain. The alternative • Copy B – Send to sellers within 20 days withholding rates for the sale of California real FRANCHISE TAX BOARD following the end of the month in which the property by S corporations will be increased to PO BOX 942867 transaction occurred. 10.8% and 12.8% for Financial S corporations. SACRAMENTO CA 94267-8888 • Copy C – Retained by withholding agent. Installment Sales – For taxable years A Purpose D Interest and Penalties beginning on or after January 1, 2009, buyers Use Form 593, Real Estate Withholding Tax will be required to withhold on the principal Interest will be assessed on late withholding Statement, to report real estate withholding on portion of each installment payment if the sale payments and is computed from the due sales closing in 2009, on installment payments of California real property is structured as an date to the date paid. If the real estate made in 2009, or on exchanges that were installment sale. escrow person does not notify the buyer of completed or failed in 2009. the withholding requirements in writing, the General Information Use a separate Form 593 to report the amount penalty is the greater of $500 or 10% of the withheld from each seller. If the sellers are required withholding. Registered Domestic Partners (RDP) – RDPs married or registered domestic partners (RDPs) under California law must file their California If the buyer (after notification) or other and they plan to file a joint return, include both income tax returns using either the married/RDP withholding agent does not withhold, the spouses/RDPs on the same Form 593. filing jointly or married/RDP filing separately penalty is the greater of $500 or 10% of the filing status. RDPs have the same legal benefits, Common Errors required withholding. protections, and responsibilities as married Year of Form – The year (at the top) of If the withholding agent does not furnish couples unless otherwise specified. Form 593 must be the same as the year on complete and correct copies of Form 593 If you entered into a same sex legal union in line 2. See instructions for line 2. If you do to the FTB by the due date, within 20 days another state, other than a marriage, and that not have Form 593 with the correct year, following the end of the month in which the union has been determined to be substantially go to our website ftb.ca.gov to get the transaction occurred, but does file them within equivalent to a California registered domestic correct Form(s) 593 and 593-B, Real Estate 30 days of the due date, the penalty is $15 per partnership, you are required to file a California Withholding Tax Statement (if applicable). Form 593. If Form 593 is filed more than 30 income tax return using either the married/RDP days after the due date, the penalty is $50 per Identification Numbers – Check to see that the filing jointly or married/RDP filing separately Form 593. If the failure is due to an intentional withholding agent’s and seller’s identification filing status. For more information on what disregard of the requirement, the penalty is numbers are correct and listed in the same states have legal unions that are considered the greater of $100 or 10% of the required order as the names. If both a husband/RDP substantially equivalent, go to our website at withholding. and wife/RDP are listed, make sure both social ftb.ca.gov and search for RDP. security numbers (SSNs) or individual taxpayer If the withholding agent does not furnish For purposes of California income tax, identification numbers (ITINs) are listed in the complete and correct copies of Form 593 to the references to a spouse, a husband, or a wife same order as their names. seller by the due date, within 20 days following also refer to a California registered domestic the end of the month in which the transaction Trusts and Trustees – It is important to report partner (RDP), unless otherwise specified. occurred, the penalty is $50 per Form 593. If the correct name and identification number When we use the initials RDP they refer to both the failure is due to an intentional disregard of when title is held in the name of a trust. If a California registered domestic “partner” and the requirement, the penalty is the greater of the seller is a trust, see the Specific Line a California registered domestic “partnership,” $100 or 10% of the required withholding. Instructions on page 2 for Seller or Transferor. as applicable. For more information on Preparer’s Name and title/Escrow Business E Amending Form 593 RDPs, get FTB Pub. 737, Tax Information for Name – Provide the preparer’s or Title/Escrow’s Registered Domestic Partners. Do not file an amended Form 593 to cancel the name and phone number. Round Cents to Dollars withholding amount for a Form 593-C, Real B Who Must File Round cents to the nearest whole dollar. For Estate Withholding Certificate, filed after the example, round $50.50 up to $51 or round close of escrow. Any person who withheld on the sale or transfer $25.49 down to $25. If you do not round, the To amend Form 593: of California real property during the calendar Franchise Tax Board (FTB) will disregard the month must file Form 593 to report and remit • Complete a new Form 593 with the correct cents. the amount withheld. Normally, this will be the information. Electronic Funds Transfer (EFT) title company, escrow company, intermediary, • Check the “Amended” box at the top of the Corporations that meet certain requirements or accommodator. Generally, the buyer will revised form. must remit all of their payments through EFT only complete these forms when reporting the • Include a letter explaining what changes rather than by paper checks to avoid the EFT withholding on installment payments. were made and why. penalty. Corporations that remit an estimated • Fax the amended form and letter to our C When and Where to File tax payment or extension payment in excess of general fax number, 916.845.9512. If an $20,000 or that have a total tax liability in excess amended form was requested by the FTB, File Copy A of Form 593, attach a copy of the of $80,000 must remit all of their payments use the fax number that was provided. promissory note with the principal portion of the through EFT. The FTB will notify corporations first installment payment, and pay the amount of Whenever an amended Form 593 is provided that are subject to this requirement. Those that tax withheld within 20 days following the end of to the FTB, Copy B should also be provided do not meet these requirements and wish to the month in which the transaction occurred. Form 593 2008 Page 1
    • Conventional Sale or Transfer: Check this box to each affected seller. Be sure to check the If the seller is an individual, enter the SSN if the conventional sale or transfer represents “Amended” box at the top of the revised form. or ITIN. If the sellers are husband/RDP and the close of escrow for the real estate wife/RDP and plan to file a joint return, enter the Amended forms can only be filed by the transaction. This sale or transfer does not name and SSN or ITIN for each spouse/RDP. withholding agent. If a seller notices an error, contain any conditions such as an installment Otherwise, do not enter information for more the seller should contact the withholding agent. sale, boot, or failed exchange. than one seller. Instead, complete a separate Form 593 for each seller. Instructions for Seller Installment Sale Payment: Check this box if you are withholding on either the principal If the seller is a grantor trust, enter the grantor’s This withholding of tax does not relieve you portion of the first installment payment individual name and SSN or ITIN. Do not enter from the requirement to file a California income during escrow or on the principal portion of the name of the grantor trust. The grantor tax return and report the sale within three a subsequent installment payment. Attach trust is disregarded for tax purposes and the months and fifteen days (two months and a copy of the promissory note with the first individual seller must report the sale and claim fifteen days for a corporation) after the close of installment payment. the withholding on the individual’s tax return. your taxable year. Boot: Check this box if the seller intends to If the seller is a non-grantor trust, enter You may be assessed penalties if: complete a deferred exchange, but receives the name of the trust and the trust’s federal • You do not file a tax return. boot (cash or cash equivalent) out of escrow. employer identification number (FEIN). If the • You file your tax return late. trust has not applied for a FEIN, leave the Failed Exchange: Check this box for any • The amount of withholding does not satisfy identification number blank. Do not enter the failed exchange, including if a failed deferred your tax liability. trustee information. exchange had boot withheld upon in the original relinquished property. If the seller is a single member disregarded How to Claim the Withholding LLC, enter the name and identification number Line 4 – Withholding Calculation To claim the withholding credit, report the of the single member. Check one box that represents the method to sale or transfer as required and enter the be used to calculate the withholding amount For all other non-individual sellers, enter the amount from line 5 on the line for real estate on line 5. Either the Total Sales Price Method FEIN or California corporation number. or nonresident withholding on your tax return. (31/3% of the sale price) or the Optional Gain Enter the address (or parcel number and Attach Form(s) 593, Copy B, to the lower front on Sale Election based on the applicable tax county) of the CA real property transferred. of your California tax return. Make a copy for rate as applied to the gain on sale. Check only your records. Conventional Sale or Transfer and Installment one box, A-G. Sales: Enter the address (parcel number and If withholding was done for a failed exchange Line 5 – Amount Withheld county) of the transferred property. or on boot in the year following the year the Enter the amount withheld from this property was sold, the withholding is shown Exchanges: Enter the address of the transaction or installment payment based as a credit for the taxable year the withholding relinquished property. upon the appropriate calculation for either the occurred since you qualify for installment sale Total Sales Price or the Optional Gain on Sale Part II – Escrow or Exchange reporting. If you elect to report the gain in the Election, below. year the property was sold, instead of in the Information year you received the payment, contact the FTB Withholding Amount Using Total at 888.792.4900 prior to filing your California Line 1 – Escrow or Exchange Number Sales Price tax return for instructions to have the credit Enter the escrow or exchange number for the transferred to the prior year. property transferred. Conventional Sale or Transfer: Line 2 – Date of Transfer, Exchange a. Total Sales Price . . . . . . . . . .$__________ Specific Instructions Completion, Exchange Failure, or Installment b. Enter the seller’s Payment ownership percentage . . . . . . _ _ _ ._ _% Part I – Withholding Agent Conventional Sale or Transfer: Enter the date c. Amount Subject to Withholding. Enter the name, mailing address, and escrow closed. Multiply line a by line b and identification number of the withholding Installment Sales: For withholding on first enter the result . . . . . . . . . .$__________ agent (payer/sender). Enter the SSN or ITIN installment payment, enter the date escrow d. Withholding Amount. Multiply only when the buyer, who is an individual, is closed. For withholding on the principal portion line c by 31/3% (.0333) and sending the withholding payment. Include of each installment payment, enter the date of enter the result here and on the Private Mail Box (PMB) in the address the installment payment. Form 593, line 5 . . . . . . . . . .$__________ field. Write “PMB” first, then the box number. Exchanges: For completed exchanges, enter Example: 111 Main Street PMB 123. Installment Sales: the date that the boot (cash or cash equivalent) a. Amount Subject to Withholding. Seller or Transferor was distributed to the exchanger. For failed If you are withholding on the first exchanges, enter the date when it was Enter the name, mailing address, and installment payment in escrow, determined that the exchange would not meet identification number of the seller or transferor enter the required amount of the the deferred exchange requirements and any Include the Private Mail Box (PMB) in the first installment payment. If you cash was distributed to the seller. address field. Write “PMB” first, then the box are withholding on subsequent When withholding on boot or a failed number. Example: 111 Main Street PMB 123. installment payments, enter exchange, be sure to use the forms for the year If the seller has applied for an identification the principal portion of the that you entered on line 2 (rather than the year number, but it has not been received, enter, payment . . . . . . . . . . . . . . . .$__________ of the sale), since the seller will be able to use “Applied For” in the space for the seller’s ID b. Withholding Amount. Multiply installment sale reporting for the gain. and attach a copy of the federal application line a by 31/3% (.0333) and behind Form 593. Line 3 – Type of Transaction enter the result here and on Check one box that represents the type of real Form 593, line 5 . . . . . . . . . .$__________ estate transaction for which the withholding is being calculated. Page 2 Form 593 2008
    • Part III - Perjury Statement Exchanges: Installment Withholding Percent Complete this calculation for the Installment a. Amount Subject to Withholding. Complete the Seller’s and Preparer’s Withholding Percent that will be applied to For completed deferred information. A signature is only required if the all installment payments, including the first exchanges, enter the amount Optional Gain On Sale Election method is used. installment payment received during escrow. of boot (cash or cash Preparer’s Name and title/Escrow Business If withholding on the principal portion of each equivalent) received by Name installment payment, the seller must provide the seller. . . . . . . . . . . . . . . .$__________ Provide the preparer’s or Title/Escrow’s name the buyer with the Installment Withholding b. Withholding Amount. Multiply and phone number. Percent to be included on Form 593-I, line a by 31/3% (.0333) and Real Estate Withholding Installment Sale Additional Information enter the result here and on Acknowledgement. If withholding on the first Form 593, line 5 . . . . . . . . . .$__________ installment payment is received during escrow, For more information on real estate Failed Exchanges: then compute the percent as follows: withholding, get FTB Pub. 1016, Real Estate Withholding Guidelines. To get a a. Total Sales Price. If a deferred a. Gain on Sale from withholding form or publication, or to speak exchange is not completed or Form 593-E, line 16 . . . . . . .$__________ to a representative, contact our Withholding does not meet the deferred b. Selling Price from Services and Compliance’s automated requirements, enter the total Form 593-E, line 1 . . . . . . . .$__________ telephone service at: sales price . . . . . . . . . . . . . .$__________ c. Installment Withholding 888.792.4900, or b. Ownership Percentage. If Percent, divide line a by 916.845.4900 (not toll-free) multiple transferors attempted line b . . . . . . . . . . . . . . . . . . . _ _ _ ._ _% FAX 916.845.9512 to exchange this property, With the principal portion of the first enter this seller’s ownership OR write to: installment payment, attach a copy of the percentage. Otherwise, WITHHOLDING SERVICES AND promissory note to Form 593, Copy A. enter 100.00% . . . . . . . . . . . . _ _ _ ._ _% COMPLIANCE Exchanges: c. Amount Subject to FRANCHISE TAX BOARD Withholding. Multiply a. Boot Amount. Not to PO BOX 942867 line a by line b . . . . . . . . . . .$__________ exceed recognized gain . . . .$__________ SACRAMENTO CA 94267-0651 d. Withholding Amount. Multiply b. Withholding Amount. Multiply For information on requirements to file a line c by 31/3% (.0333) and line a by the applicable tax California tax return or to get forms call: enter the result here and rate* and enter the result From within the on Form 593, line 5 . . . . . . .$__________ here and on Form 593, United States. . . . . . . . . . . . . . 800.852.5711 line 5 . . . . . . . . . . . . . . . . . .$__________ Withholding Amount Using From outside the Failed Exchanges: United States. . . . . . . . . . . . . . 916.845.6500 Optional Gain on Sale Election a. Gain on Sale from (not toll-free) Conventional Sale or Transfer: Enter the Form 593-E, line 16 . . . . . . .$__________ You can download, view, and print California amount from Form 593-E, Real Estate b. Ownership Percentage. If tax forms and publications from our website at Withholding – Computation of Estimated Gain multiple transferors attempted ftb.ca.gov. or Loss, line 17 on Form 593, line 5. to exchange this property, OR to get forms by mail, write to: Installment Sales: The Installment enter this seller’s ownership TAX FORMS REQUEST UNIT Withholding Percent is applied to the principal percentage. Otherwise, FRANCHISE TAX BOARD portion of all installment payments, including enter 100.00% . . . . . . . . . . . . _ _ _ ._ _% PO BOX 307 the first installment payment received during c. Amount Subject to RANCHO CORDOVA CA 95741-0307 escrow to determine the gain on sale. The Withholding. Multiply gain on sale is then multiplied by the seller’s Assistance for Persons with Disabilities line a by line b . . . . . . . . . . .$__________ applicable tax rate to determine the withholding We comply with the Americans with Disabilities d. Withholding Amount. Multiply amount. Act. Persons with hearing or speech line c by the applicable tax impairments please call: You must complete the calculation under rate* and enter the result here Installment Withholding Percent first, in the TTY/TDD . . . . . . . . . . . . . . . . . . 800.822.6268 and on Form 593, line 5 . . . .$__________ next column, to determine the withholding Asistencia Telefonica y en el Internet If a failed deferred exchange had boot withheld percentage needed to complete the withholding Dentro de los Estados Unidos, upon in the original relinquished property, amount in item c. llame al . . . . . . . . . . . . . . . . . 800.852.5711 reduce the Withholding Amount by the amount a. Installment Payment. . . . . . .$__________ previously remitted to the FTB. Fuera de los Estados Unidos, b. Gain on Sale, multiply line a by llame al . . . . . . . . . . . . . . . . . 916.845.6500 *Tax Rates the Installment Withholding (cargos aplican) Individual 9.3% Percent (calculated in the Non-California Partnership 9.3% Sitio web ftb.ca.gov next column) . . . . . . . . . . . .$__________ Corporation 8.84% Asistencia para Personas Discapacitadas c. Withholding Amount. Multiply Bank and Financial Corporation 10.84% Nosotros estamos en conformidad con el Acta line b by the applicable tax S Corporation 10.8% de Americanos Discapacitados. Personas con rate* and enter the result here Financial S Corporation 12.8% problemas auditivos o de habla pueden llamar and on Form 593, line 5 . . . .$__________ al TTY/TDD 800.822.6268. Form 593 2008 Page 3