Reset Seller or Transferor Only                                                        Print and Reset Entire Form        ...
Reset Seller or Transferor Only                                                        Print and Reset Entire Form        ...
Reset Seller or Transferor Only                                                         Print and Reset Entire Form       ...
Instructions for 593
Real Estate Withholding Tax Statement
What’s New                                             Use a se...
Reset Seller or Transferor Only                  Print and Reset Entire Form                      Reset Entire Form


How ...
Reset Seller or Transferor Only                       Print and Reset Entire Form                               Reset Enti...
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2008 Form 593 - Real Estate Withholding Tax Statement

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2008 Form 593 - Real Estate Withholding Tax Statement

  1. 1. Reset Seller or Transferor Only Print and Reset Entire Form Reset Entire Form YEAR CALIFORNIA FORM 2008 Real Estate Withholding Tax Statement 593 AMENDED: m Copy A FOR FRANCHISE TAX BOARD Part I Withholding Agent FTB Use Only: Total Payment Enclosed: , , . 00 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 Address (or parcel number and county) of the CA real property transferred - 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 ____________________ 3. Type of Transaction (Check One Only): MM  /  DD  /  YYYY I m A.  Conventional Sale or Transfer I m B.  Installment Sale Payment  I m C. Boot   I m D.  Failed Exchange 4. Withholding Calculation (Check One Only): Total Sales Price Method I m A. 3 1/3 % (.0333) x Total Sales Price (Skip Part III) Optional Gain on Sale Election (Signature required below) I m B. Individual 9.3% x Gain on Sale I m E. S Corporation 1.5% x Gain on Sale I m C.  Corporation 8.84% x Gain on Sale I m F. Financial S Corporation 3.5% x Gain on Sale I m D. Bank and Financial Corp. 10.84% x Gain on Sale 5. Amount Withheld from this Seller   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I5 , , . 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 amount of withholding will be 3 1/3% of the total sales price. Seller’s Signature: _______________________________________________________________________  Date: ______________________ Spouse’s/RDP’s Signature: ________________________________________________________________  Date: ______________________ Preparer’s Name and Title: (please print or type)  Telephone Number: ( ) For Privacy Notice, get form FTB 1131. 7111083 Form 593 C2 2007
  2. 2. Reset Seller or Transferor Only Print and Reset Entire Form Reset Entire Form YEAR CALIFORNIA FORM 2008 Real Estate Withholding Tax Statement 593 This is important tax information and is being furnished to the Franchise Tax Board. AMENDED: m File this form with your California tax return. Copy B FOR SELLER OR TRANSFEROR Part I Withholding Agent FTB Use Only: Total Payment Enclosed: , , . 00 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 Address (or parcel number and county) of the CA real property transferred - 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 ____________________ 3. Type of Transaction (Check One Only): MM  /  DD  /  YYYY I m A.  Conventional Sale or Transfer I m B.  Installment Sale Payment  I m C. Boot   I m D.  Failed Exchange 4. Withholding Calculation (Check One Only): Total Sales Price Method I m A. 3 1/3 % (.0333) x Total Sales Price (Skip Part III) Optional Gain on Sale Election (Signature required below) I m B. Individual 9.3% x Gain on Sale I m E. S Corporation 1.5% x Gain on Sale I m C.  Corporation 8.84% x Gain on Sale I m F. Financial S Corporation 3.5% x Gain on Sale I m D. Bank and Financial Corp. 10.84% x Gain on Sale 5. Amount Withheld from this Seller   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I5 , , . 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 amount of withholding will be 3 1/3% of the total sales price. Seller’s Signature: _______________________________________________________________________  Date: ______________________ Spouse’s/RDP’s Signature: ________________________________________________________________  Date: ______________________ Preparer’s Name and Title: (please print or type)  Telephone Number: ( ) For Privacy Notice, get form FTB 1131. 7111083 Form 593 C2 2007
  3. 3. Reset Seller or Transferor Only Print and Reset Entire Form Reset Entire Form YEAR CALIFORNIA FORM 2008 Real Estate Withholding Tax Statement 593 FOR WITHHOLDING AMENDED: m Copy C AGENT’S RECORDS Part I Withholding Agent FTB Use Only: Total Payment Enclosed: , , . 00 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 Address (or parcel number and county) of the CA real property transferred - 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 ____________________ 3. Type of Transaction (Check One Only): MM  /  DD  /  YYYY I m A.  Conventional Sale or Transfer I m B.  Installment Sale Payment  I m C. Boot   I m D.  Failed Exchange 4. Withholding Calculation (Check One Only): Total Sales Price Method I m A. 3 1/3 % (.0333) x Total Sales Price (Skip Part III) Optional Gain on Sale Election (Signature required below) I m B. Individual 9.3% x Gain on Sale I m E. S Corporation 1.5% x Gain on Sale I m C.  Corporation 8.84% x Gain on Sale I m F. Financial S Corporation 3.5% x Gain on Sale I m D. Bank and Financial Corp. 10.84% x Gain on Sale 5. Amount Withheld from this Seller   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I5 , , . 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 amount of withholding will be 3 1/3% of the total sales price. Seller’s Signature: _______________________________________________________________________  Date: ______________________ Spouse’s/RDP’s Signature: ________________________________________________________________  Date: ______________________ Preparer’s Name and Title: (please print or type)  Telephone Number: ( ) For Privacy Notice, get form FTB 1131. 7111083 Form 593 C2 2007
  4. 4. Instructions for 593 Real Estate Withholding Tax Statement What’s New Use a separate Form 593 to report the amount If the buyer (after notification) or other withheld from each seller. If the sellers are withholding agent does not withhold, the Form 593, Real Estate Withholding Tax married or registered domestic partners (RDPs) penalty is the greater of $500 or 10% of the Statement, has been revised for taxable year and they plan to file a joint return, include both required withholding. 2008. It combines Form 593 and Form 593-B. spouses/RDPs on the same Form 593. If the withholding agent does not furnish Registered Domestic Partners (RDP) – Common Errors complete and correct copies of Form 593 to Effective for taxable years beginning on or Year of Form – The year (at the top) of the Franchise Tax Board (FTB) by the due after January 1, 2007, RDPs under California Form 593 must be the same as the year on date, within 20 days following the end of the law must file their California income tax line 2. See instructions for line 2. If you do not month in which the transaction occurred, returns using either the married/RDP filing have Form 593 with the correct year, go to our but does file them within 30 days of the due jointly or married/RDP filing separately filing Website at www.ftb.ca.gov to get the correct date, the penalty is $15 per Form 593. If Form status. RDPs will have the same legal benefits, form. 593 is filed more than 30 days after the due protections, and responsibilities as married date, the penalty is $50 per Form 593. If the couples unless otherwise specified. Identification Numbers – Check to see that the failure is due to an intentional disregard of the For purposes of California Income tax, withholding agent’s and seller’s identification requirement, the penalty is the greater of $100 references to a spouse, a husband, or a wife numbers are correct and listed in the same or 10% of the required withholding. also refer to a Registered Domestic Partner order as the names. If both a husband/RDP and wife/RDP are listed, make sure both social If the withholding agent does not furnish (RDP), unless otherwise specified. When security numbers (SSNs) or individual taxpayer complete and correct copies of Form 593 to the we use the initials (RDP) they refer to both a identification numbers (ITINs) are listed in the seller by the due date, within 20 days following California Registered Domestic “Partner” and a same order as their names. the end of the month in which the transaction California Registered Domestic “Partnership,” occurred, the penalty is $50 per Form 593. If as applicable. For more information on Trusts and Trustees – It is important to report the failure is due to an intentional disregard of RDPs, get FTB Pub. 737, Tax Information for the correct name and identification number the requirement, the penalty is the greater of Registered Domestic Partners. when title is held in the name of a trust. If the $100 or 10% of the required withholding. Round Cents To Dollars – Beginning with the seller is a trust, see the instructions under 2007 tax forms, round cents to the nearest Seller or Transferor. Amending Form 593 whole dollar. For example, round $50.50 up to $51 or round $25.49 down to $25. If you do Who Must File Do not file an amended Form 593 to cancel the withholding amount for a Form 593-C filed not round, the FTB will disregard the cents. Any person who withheld on the sale or after the close of escrow. This change helps process your returns quickly transfer of California real property during the and accurately by providing consistency with calendar month must file Form 593 to report To amend Form 593: the electronically filed returns. and remit the amount withheld. Normally, this • Complete a new Form 593 with the correct will be the title company, escrow company, information. General Information intermediary, or accommodator. Generally, • Check the “Amended” box at the top of the the buyer will only complete these forms revised form. Electronic Funds Transfer (EFT) when reporting the withholding on installment • Include a letter explaining what changes Corporations that meet certain requirements payments. were made and why. must remit all of their payments through EFT • Fax the amended form and letter to our rather than by paper checks to avoid the EFT When and Where to File general fax number, (916) 845-9512, unless penalty. Corporations that remit an estimated File Copy A of Form 593 and pay the amount of the amended form was requested by the FTB tax payment or extension payment in excess of tax withheld within 20 days following the end of and a different fax number was provided. $20,000 or that have a total tax liability in excess the month in which the transaction occurred. • Whenever an amended Form 593 is provided of $80,000 must remit all of their payments Mail Copy A of Form 593 and payment to: to the FTB, Copy B should also be provided through EFT. FTB will notify corporations that are to each affected seller. Be sure to check the subject to this requirement. Those that do not FRANCHISE TAX BOARD “Amended” box at the top of the revised meet these requirements and wish to participate PO BOX 942867 form. on a voluntary basis may do so. For more SACRAMENTO CA 94267-0651 information, go to our Website at Amended forms can only be filed by the Distribute the other copies of Form 593 withholding agent. If a seller notices an error, www.ftb.ca.gov and search for EFT, call as follows: the seller should contact the withholding agent. (916) 845-4025, or get FTB Pub. 3817, Electronic Funds Transfer Program Information • Copy B – Send to sellers within 20 days Guide. following the end of the month in which the Instructions for Seller transaction occurred. When remitting payments by EFT, please This withholding of tax does not relieve you • Copy C – Retained by withholding agent. mail Copy A of Form 593 to this specific from the requirement to file a California income address: Interest and Penalties tax return and report the sale within three FRANCHISE TAX BOARD months and fifteen days (two months and Interest will be assessed on late withholding fifteen days for a corporation) after the close of PO BOX 942867 payments and is computed from the due SACRAMENTO CA 94267-8888 your taxable year. date to the date paid. If the real estate escrow person does not notify the buyer of You may be assessed penalties if: Purpose the withholding requirements in writing, the • You do not file a tax return. Use this form to report real estate withholding penalty is the greater of $500 or 10% of the • You file your tax return late. on sales closing in 2008, on installment required withholding. • The amount of withholding does not satisfy payments made in 2008, or on exchanges that your tax liability. were completed or failed in 2008. Form 593 2006 Page 1
  5. 5. Reset Seller or Transferor Only Print and Reset Entire Form Reset Entire Form How to Claim the Withholding Conventional Sale or Transfer and Installment Installment Sale Payment: Check this box Sales: Enter the address (parcel number and if you are withholding on either the first To claim the withholding credit, report the installment payment during escrow or on the county) of the transferred property. sale or transfer as required and enter the principal portion of a subsequent installment amount from line 5 on the line for real estate Exchanges: Enter the address of the relinquished property. payment or nonresident withholding on your tax return. Attach Form 593, Copy B, to the lower front of Boot: Check this box if the seller intends to your California tax return. Make a copy for your Escrow or Exchange Information complete a deferred exchange, but receives records. boot (cash or cash equivalent) out of escrow. Caution – Installment Sales If withholding was done for a failed exchange Failed Exchange: Check this box for any Follow the Installment Sales instructions only failed exchange, including if a failed deferred or on boot in the year following the year the if the buyer agrees either to withhold 31/3% property was sold, the withholding is shown exchange had boot withheld upon in the on the principal portion of each installment original relinquished property. as a credit for the taxable year the withholding payment or the installment withholding occurred since you qualify for installment sale percentage calculated by the seller in these Line 4 – Withholding Calculation reporting. If you elect to report the gain in the instructions and specified on Form 593-I. Check one box that represents the method to year the property was sold, instead of in the The buyer must have completed and signed be used to calculate the withholding amount year you received the payment, contact the FTB Form 593-I, Real Estate Withholding on line 5. Either the Total Sales Price Method at (888) 792-4900 prior to filing your California Installment Sale Agreement, to defer any (31/3% of the sale price) or the Optional Gain tax return for instructions to have the credit withholding. Attach Form 593-I behind on Sale Election based on the applicable tax transferred to the prior year. Form 593 with the withholding amount rate as applied to the gain on sale. Check only calculated as part of the first installment one box, A-F. Specific Instructions payment paid in escrow, or with the principal Line 5 – Amount Withheld portion of the first installment payment, if Enter the amount withheld from this Withholding Agent there was no first installment payment paid transaction or installment payment based upon Enter the name, mailing address, and in escrow. You need not obtain the seller’s the appropriate calculation for either the Total identification number of the withholding signature on each new and completed the Sales Price Method or the Optional Gain on agent (payer/sender). Enter the SSN or ITIN Form 593. Sale Election Method, below. only when the buyer, who is an individual, is If the buyer did not agree either to withhold sending the withholding payment. 31/3% or the installment withholding Total Sales Price Method percentage on the principal portion of each Conventional Sale or Transfer: Seller or Transferor installment payment, or did not complete a. Total Sales Price . . . . . . . . . .$__________ Enter the name, mailing address, and Form 593-I, then follow the instructions for b. Enter the seller’s identification number of the seller or transferor. Conventional Sale or Transfer. ownership percentage . . . . . . _ _ _ ._ _% If the seller has applied for a identification number, but it has not been received, enter, Line 1 – Escrow or Exchange Number c. Amount Subject to Withholding. “Applied For” in the space for the seller’s ID Enter the escrow or exchange number for the Multiply line a by line b and and attach a copy of the federal application property transferred. enter the result . . . . . . . . . .$__________ behind Form 593. Line 2 – Date of Transfer, etc. d. Withholding Amount. Multiply If the seller is an individual, enter the SSN Conventional Sale or Transfer: Enter the date line c by 31/3% (.0333) and or ITIN. If the sellers are husband/RDP and escrow closed. enter the result here and on wife/RDP and plan to file a joint return, enter the Installment Sales: For withholding on the first Form 593, line 5 . . . . . . . . . .$__________ name and SSN or ITIN for each spouse/RDP. installment payment, enter the date escrow Installment Sales: Otherwise, do not enter information for more closed. For withholding on the principal portion a. Amount Subject to Withholding. than one seller. Instead, complete a separate of each installment payment, enter the date of If you are withholding on the first Form 593 for each seller. the installment payment. installment payment in escrow, If the seller is a grantor trust, enter the Exchanges: For completed exchanges, enter enter the amount of the first grantor’s individual name and SSN or ITIN. Do the date that the boot (cash or cash equivalent) installment payment. If you are not enter the name of the grantor trust. The was distributed to the exchanger. For failed withholding on subsequent grantor trust is disregarded for tax purposes exchanges, enter the date when it was installment payments, enter and the individual seller must report the sale determined that the exchange would not meet the principal portion of the and claim the withholding on the individual’s the deferred exchange requirements and any payment . . . . . . . . . . . . . . . .$__________ tax return. cash was distributed to the seller. b. Withholding Amount. Multiply If the seller is a non-grantor trust, enter When withholding on boot or a failed line a by 31/3% (.0333) and the name of the trust and the trust’s federal exchange, be sure to use the forms for the year enter the result here and on employer identification number (FEIN). If the that you entered on line 2 (rather than the year Form 593, line 5 . . . . . . . . . .$__________ trust has not applied for a FEIN, leave the of the sale), since the seller will be able to use Exchanges: identification number blank. Do not enter the installment sale reporting for the gain. trustee information. a. Amount Subject to Withholding. Line 3 – Type of Transaction For completed deferred If the seller is a single member disregarded Check one box that represents the type of real exchanges, enter the amount LLC, enter the name and identification number estate transaction for which the withholding is of boot (cash or cash of the single member. being calculated. equivalent) received by For all other non-individual sellers, enter the Conventional Sale or Transfer: For most real the seller. . . . . . . . . . . . . . . .$__________ FEIN or California corporation number. estate transactions, this represents the close of b. Withholding Amount. Multiply Enter the address (or parcel number and escrow for the real estate transaction. This sale line a by 31/3% (.0333) and county) of the CA real property transferred. or transfer does not contain any conditions enter the result here and on such as an installment sale, boot, or failed Form 593, line 5 . . . . . . . . . .$__________ exchange. Page 2 Form 593 2007
  6. 6. Reset Seller or Transferor Only Print and Reset Entire Form Reset Entire Form Failed Exchanges: Installment Withholding Percent Additional Information a. Total Sales Price. If a deferred Complete this calculation for the Installment For more information on real estate exchange is not completed or Withholding Percent that will be applied to withholding, get FTB Pub. 1016, Real does not meet the deferred all installment payments, including the first Estate Withholding Guidelines. To get a requirements, enter the total installment payment received during escrow. withholding form or publication, or to speak sales price . . . . . . . . . . . . . .$__________ If withholding on the principal portion of each to a representative, contact our Withholding installment payment, the seller must provide b. Ownership Percentage. If Services and Compliance’s automated the buyer with the Installment Withholding multiple transferors attempted telephone service at: Percent to be included on Form 593-I. If to exchange this property, withholding on the first installment payment (888) 792-4900 (toll-free), or enter this seller’s ownership is received during escrow, then compute the (916) 845-4900 percentage. Otherwise, percent as follows: FAX (916) 845-9512 enter 100.00% . . . . . . . . . . . . _ _ _ ._ _% a. Gain on Sale from WITHHOLDING SERVICES AND c. Amount Subject to Form 593-E, line 16 . . . . . . .$__________ COMPLIANCE Withholding. Multiply FRANCHISE TAX BOARD line a by line b . . . . . . . . . . .$__________ b. Sale Price from PO BOX 942867 Form 593-E, line 1 . . . . . . . .$__________ d. Withholding Amount. Multiply SACRAMENTO CA 94267-0651 line c by 31/3% (.0333) and c. Installment Withholding For information on requirements to file a enter the result here and Percent, divide line a by California tax return or to get forms call: on Form 593, line 5 . . . . . . .$__________ line b . . . . . . . . . . . . . . . . . . . _ _ _ ._ _% From within the Take the result of line c, above, and transfer Optional Gain on Sale Election United States. . . . . . . . . . . . (800) 852-5711 the Installment Withholding Percent to the Method appropriate box in the Seller’s information on From outside the Form 593-I. United States. . . . . . . . . . . . (916) 845-6500 Conventional Sale or Transfer: Enter (not toll-free) the amount from Form 593-E, line 17 on Exchanges: Form 593, line 5. You can download, view, and print California a. Boot Amount. Not to tax forms and publications from our Website at Installment Sales: The Installment exceed recognized gain . . . .$__________ www.ftb.ca.gov. Withholding Percent is applied to the principal b. Withholding Amount. Multiply portion of all installment payments, including OR to get forms by mail write to: line a by the applicable tax the first installment payment received during rate (see below) and enter TAX FORMS REQUEST UNIT escrow to determine the gain on sale. The the result here and on FRANCHISE TAX BOARD gain on sale is then multiplied by the seller’s Form 593, line 5 . . . . . . . . . .$__________ PO BOX 307 applicable tax rate to determine the withholding RANCHO CORDOVA CA 95741-0307 Failed Exchanges: amount. Assistance for Persons with Disabilities a. Gain on Sale from You must complete the calculation under We comply with the Americans with Disabilities Form 593-E, line 16 . . . . . . .$__________ Installment Withholding Percent first, in the Act. Persons with hearing or speech next column, to determine the withholding b. Ownership Percentage. If impairments please call: percentage needed to complete the withholding multiple transferors attempted TTY/TDD . . . . . . . . . . . . . . . . .(800) 822-6268 amount in item c. to exchange this property, enter this seller’s ownership Asistencia Telefonica y en el Internet a. Installment Payment. . . . . . .$__________ percentage. Otherwise, Dentro de los Estados Unidos, b. Gain on Sale, multiply line a by enter 100.00% . . . . . . . . . . . . _ _ _ ._ _% llame al . . . . . . . . . . . . . . . .(800) 852-5711 the Installment Withholding c. Amount Subject to Fuera de los Estados Unidos, Percent (calculated below) . .$__________ Withholding. Multiply llame al . . . . . . . . . . . . . . . .(916) 845-6500 c. Withholding Amount. Multiply line a by line b . . . . . . . . . . .$__________ (cargos aplican) line b by the applicable tax d. Withholding Amount. Multiply Sitio en el Internet www.ftb.ca.gov rate and enter the result here line c by the applicable tax and on Form 593, line 5 . . . .$__________ Asistencia para Personas Discapacitadas rate and enter the result here Nosotros estamos en conformidad con el Acta Individual 9.3% and on Form 593, line 5 . . . .$__________ de Americanos Discapacitados. Personas con Corporation 8.84% Individual 9.3% problemas auditivos o de habla pueden llamar Bank and Financial Corporation 10.84% Corporation 8.84% al TTY/TDD (800) 822-6268. S Corporation 1.5% Bank and Financial Corporation 10.84% Financial S Corporation 3.5% S Corporation 1.5% Financial S Corporation 3.5% If a failed deferred exchange had boot withheld upon in the original relinquished property, reduce the Withholding Amount by the amount previously remitted to FTB. Form 593 2007 Page 3

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