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.
• Select File a Nonresident Withholding Waiver Request.

For more information, go to ftb.ca.gov and login or register for MyFTB.

Paper filing – Form 588 can be filed by mail or fax.

Mail

Withholding Services and Compliance MS F182
Franchise Tax Board
Po Box 942867
Sacramento CA 94267-0651

Fax

Fax to: (916) 855-5742