NORWALK-LA MIRADA UNIFIED SCHOOL DISTRICT
FORMS AND AGREEMENT
STEP I – Employee Verification
Are you a part-time or full-time employee of the
All Independent Contractors must
Norwalk-La Mirada Unified School District? Yes No
complete this cover sheet and
If you respondedforms and submit with
applicable affirmatively, STOP, you cannot be hired as an Independent Contractor. Have your
each and every representative contact
school site/department agreement (Some Fiscal Services for other hiring arrangements.
If you responded negatively, please continue to Step II.
vendors have multiple agreements
STEP II – Form W-9District).
As instructed by the Internal Revenue Service and the California Franchise Tax Board, the Norwalk-La
Mirada Unified School District must obtain Taxpayer Identification Numbers for every person or entity (other
Our Fiscal Department requires
than Corporations) that performs services for the District.
these forms and will not release
Are you incorporated? Contractors without Yes No
having the forms on file.
If you responded affirmatively, please continue to Step III and disregard Form W-9 (attached).
If you responded negatively, please complete Form W-9 and continue to Step III.
STEP III – Form 590
As directed by California Revenue and Taxation Code, Section 18662, the Norwalk-La Mirada Unified
School District is required to withhold income or franchise tax on payment of California source income made
to nonresidents of California.
Are you a resident of California, or
Do you have a permanent place of Yes No
business in California?
All nonresidents who respond negatively and who do not complete and return Form 590 will be subject to
the seven percent (7%) tax withholding.
If you responded affirmatively, please continue to Step IV and disregard Form 590 (attached).
If you responded negatively, please complete Form 590, if applicable, and continue to Step IV.
STEP IV – Proposal
All Independent Contractors must provide a statement of work, “proposal”, detailing the services you or your
organization will provide to the Norwalk-La Mirada Unified School District. The proposal must be dated and
signed by the Independent Contractor. Please insert where indicated.
Name of Independent Contractor Phone Number
(Company or Individual)
W 9 M
Request for Taxpayer Give form to the
(Rev. October 2007) requester. Do not
Department of the Treasury
Identification Number and Certification send to the IRS.
Internal Revenue Service
Name (as shown on your income tax return)
Instructions on page 2
cific Instructions on
Business name, if different from above
uctions on page 2
ns on page 2
Check appropriate box: □ Individual/Sole proprietor □ Corporation □ Partnership
K □ Exempt
on page 2
□ Unless Question #2 on the cover
Limited liability company. Enter the tax classification (D=disregarded entity, C=corporation, P=partnership)
□ Other (see instructions)
sheet is marked “YES”, EVERY
Address (number, street, and apt. or suite no.) Requester’s name and address (optional)
Independent Contractor should
City, state, and ZIP code
complete and submit this form with
List account number(s) here (optional)
Part I Taxpayer Identification Number (TIN)
Again, Accounting will not pay an Social security number
Enter your TIN in the appropriate box. The TIN provided must match the name given on Line 1 to avoid
Contractor without the necessary
backup withholding. For individuals, this is your social security number (SSN). However, for a resident
alien, sole proprietor, or disregarded entity, see the Part I instructions on page 3. For other entities, it is
paperwork on file.
your employer identification number (EIN). If you do not have a number, see How to get a TIN on page 3. or
Note. If the account is in more than one name, see the chart on page 4 for guidelines on whose Employer identification number
number to enter. I
Part II Certification
Under penalties of perjury, I certify that:
1. The number shown on this form is my correct taxpayer identification number (or I am waiting for a number to be issued to me), and
2. I am not subject to backup withholding because: (a) I am exempt from backup withholding, or (b) I have not been notified by the Internal
Revenue Service (IRS) that I am subject to backup withholding as a result of a failure to report all interest or dividends, or (c) the IRS ha s
notified me that I am no longer subject to backup withholding, and
3. I am a U.S. citizen or other U.S. person (defined below).
Certification instructions. You must cross out item 2 above if you have been notified by the IRS that you are currently subje ct to backup
withholding because you have failed to report all interest and dividends on your tax return. For real estate transac tions, item 2 does not apply.
For mortgage interest paid, acquisition or abandonment of secured property, cancellation of debt, contributions to an individ ual retirement
arrangement (IRA), and generally, payments other than interest and dividends, you are not required to sign the Certification, but you must
provide your correct TIN. See the instructions on page 4.
Sign Signature of
Here U.S. person Date
General Instructions Definition of a U.S. person. For federal tax purposes, you are
considered a U.S. person if you are:
Section references are to the Internal Revenue Code unless
• An individual who is a U.S. citizen or U.S. resident alien,
• A partnership, corporation, company, or association created or
Purpose of Form organized in the United States or under the laws of the United
A person who is required to file an information return with the States,
IRS must obtain your correct taxpayer identification number (TIN) • An estate (other than a foreign estate), or
to report, for example, income paid to you, real estate • A domestic trust (as defined in Regulations section
transactions, mortgage interest you paid, acquisition or 301.7701-7).
abandonment of secured property, cancellation of debt, or
Special rules for partnerships. Partnerships that conduct a
contributions you made to an IRA.
trade or business in the United States are generally required to
Use Form W-9 only if you are a U.S. person (including a pay a withholding tax on any foreign Partners' share of income
resident alien), to provide your correct TIN to the person from such business. Further, in certain cases where a Form W-9
requesting it (the requester) and, when applicable, to: has not been received, a partnership is required to presume that
1. Certify that the TIN you are giving is correct (or you are a partner is a foreign person, and pay the withholding tax.
waiting for a number to be issued), Therefore, if you are a U.S. person that is a partner in a
partnership conducting a trade or business in the United States,
2. Certify that you are not subject to backup withholding, or provide Form W-9 to the partnership to establish your U.S.
3. Claim exemption from backup withholding if you are a U.S. status and avoid withholding on your share of partnership
exempt payee. If applicable, you are also certifying that as a income.
U.S. person, your allocable share of any partnership income from The person who gives Form W-9 to the partnership for
a U.S. trade or business is not subject to the withholding tax on purposes of establishing its U.S. status and avoiding withholding
foreign partners’ share of effectively connected income. on its allocable share of net income from the partnership
Note. If a requester gives you a form other than Form W-9 to conducting a trade or business in the United States is in the
request your TIN, you must use the requester's form if it is following cases:
substantially similar to this Form W-9.
• The U.S. owner of a disregarded entity and not the entity,
Cat. No. 10231X Form W-9 (Rev. 10-2007)
Form W-9 (Rev. 10-2007) Page 2
• The U.S. grantor or other owner of a grantor trust and not the 4. The IRS tells you that you are subject to backup
trust, and withholding because you did not report all your interest and
• The U.S. trust (other than a grantor trust) and not the dividends on your tax return (for reportable interest and
beneficiaries of the trust. dividends only), or
Foreign person. If you are a foreign person, do not use Form 5. You do not certify to the requester that you are not subject
W-9. Instead, use the appropriate Form W-8 (see Publication to backup withholding under 4 above (for reportable interest and
515, Withholding of Tax on Nonresident Aliens and Foreign dividend accounts opened after 1983 only).
Entities). Certain payees and payments are exempt from backup
withholding. See the instructions below and the separate
Nonresident alien who becomes a resident alien. Generally, Instructions for the Requester of Form W-9.
only a nonresident alien individual may use the terms of a tax
treaty to reduce or eliminate U.S. tax on certain types of income. Also see Special rules for partnerships on page 1.
However, most tax treaties contain a provision known as a
.,saving clause.” Exceptions specified in the saving clause may Penalties
permit an exemption from tax to continue for certain types of Failure to furnish TIN. If you fail to furnish your correct TIN to a
income even after the payee has otherwise become a U.S. requester, you are subject to a penalty of $50 for each such
resident alien for tax purposes. failure unless your failure is due to reasonable cause and not to
If you are a U.S. resident alien who is relying on an exception willful neglect.
contained in the saving clause of a tax treaty to claim an Civil penalty for false information with respect to
exemption from U.S. tax on certain types of income, you must withholding. If you make a false statement with no reasonable
attach a statement to Form W-9 that specifies the following five basis that results in no backup withholding, you are subject to a
items: $500 penalty.
1. The treaty country. Generally, this must be the same treaty Criminal penalty for falsifying information. Willfully falsifying
under which you claimed exemption from tax as a nonresident certifications or affirmations may subject you to criminal
alien. penalties including fines and/or imprisonment.
2. The treaty article addressing the income. Misuse of TINs. If the requester discloses or uses TINs in
3. The article number (or location) in the tax treaty that violation of federal law, the requester may be subject to civil and
contains the saving clause and its exceptions. criminal penalties.
4. The type and amount of income that qualifies for the
exemption from tax. Specific Instructions
5. Sufficient facts to justify the exemption from tax under the Name
terms of the treaty article.
If you are an individual, you must generally enter the name
Example. Article 20 of the U.S.-China income tax treaty allows
shown on your income tax return. However, if you have changed
an exemption from tax for scholarship income received by a
your last name, for instance, due to marriage without informing
Chinese student temporarily present in the United States. Under
the Social Security Administration of the name change, enter
U.S. law, this student will become a resident alien for tax
your first name, the last name shown on your social security
purposes if his or her stay in the United States exceeds 5
card, and your new last name.
calendar years. However, paragraph 2 of the first Protocol to the
U.S.-China treaty (dated April 30, 1984) allows the provisions of If the account is in joint names, list first, and then circle, the
Article 20 to continue to apply even after the Chinese student name of the person or entity whose number you entered in Part I
becomes a resident alien of the United States. A Chinese of the form.
student who qualifies for this exception (under paragraph 2 of Sole proprietor. Enter your individual name as shown on your
the first protocol) and is relying on this exception to claim an income tax return on the ''Name'' line. You may enter your
exemption from tax on his or her scholarship or fellowship business, trade, or “doing business as (DBA)” name on the
income would attach to Form W-9 a statement that includes the “Business name” line.
information described above to support that exemption.
Limited liability company (LLC). Check the ''Limited liability
If you are a nonresident alien or a foreign entity not subject to
company'' box only and enter the appropriate code for the tax
backup withholding, give the requester the appropriate classification (''M for disregarded entity, ''C'' for corporation, “P”
completed Form W-8. for partnership) in the space provided.
What is backup withholding? Persons making certain payments For a single-member LLC (including a foreign LLC with a
to you must under certain conditions withhold and pay to the domestic owner) that is disregarded as an entity separate from
IRS 28% of such payments. This is called ''backup withholding.'' its owner under Regulations section 301.7701-3, enter the
Payments that may be subject to backup withholding include owner’s name on the “Name” line. Enter the LLC’s name on the
interest, tax-exempt interest, dividends, broker and barter “Business name” line.
exchange transactions, rents, royalties, nonemployee pay, and
certain payments from fishing boat operators. Real estate For an LLC classified as a partnership or a corporation, enter
transactions are not subject to backup withholding. the LLC's name on the ''Name'' line and any business, trade, or
DBA name on the “Business name” line.
You will not be subject to backup withholding on payments
you receive if you give the requester your correct TIN, make the Other entities. Enter your business name as shown on required
proper certifications, and report all your taxable interest and federal tax documents on the “Name” line. This name should
dividends on your tax return. match the name shown on the charter or other legal document
creating the entity. You may enter any business, trade, or DBA
Payments you receive will be subject to backup name on the ''Business name'' line.
withholding if: Note. You are requested to check the appropriate box for your
1. You do not furnish your TIN to the requester, status (individual/sole proprietor, corporation, etc.).
2. You do not certify your TIN when required (see the Part II
instructions on page 3 for details),
If you are exempt from backup withholding, enter your name as
3. The IRS tells the requester that you furnished an incorrect
TIN, described above and check the appropriate box for your status,
then check the ''Exempt payee'' box in the line following the
business name, sign and date the form.
Form W-9 (Rev. 10-2007) Page 3
Generally, individuals (including sole proprietors) are not exempt Part I. Taxpayer Identification
from backup withholding. Corporations are exempt from backup
withholding for certain payments, such as interest and dividends. Number (TIN)
Note. If you are exempt from backup withholding, you should Enter your TIN in the appropriate box. If you are a resident
still complete this form to avoid possible erroneous backup alien and you do not have and are not eligible to get an SSN,
withholding. your TIN is your IRS individual taxpayer identification number
The following payees are exempt from backup withholding: (ITIN). Enter it in the social security number box. If you do not
have an ITIN, see How to get a TIN below.
1. An organization exempt from tax under section 501 (a), any
If you are a sole proprietor and you have an EIN, you may
IRA, or a custodial account under section 403(b)(7) if the account
enter either your SSN or EIN. However, the IRS prefers that you
satisfies the requirements of section 401(f)(2),
use your SSN.
2. The United States or any of its agencies or If you are a single-member LLC that is disregarded as an
instrumentalities, entity separate from its owner (see Limited liability company
3. A state, the District of Columbia, a possession of the United (LLQ on page 2), enter the owner's SSN (or EIN, if the owner
States, or any of their political subdivisions or instrumentalities, has one). Do not enter the disregarded entity's EIN. If the LLC is
4. A foreign government or any of its political subdivisions, classified as a corporation or partnership, enter the entity’s EIN.
agencies, or instrumentalities, or Note. See the chart on page 4 for further clarification of name
5. An international organization or any of its agencies or and TIN combinations.
instrumentalities. How to get a TIN. If you do not have a TIN, apply for one
immediately. To apply for an SSN, get Form SS-5, Application
Other payees that may be exempt from backup withholding for a Social Security Card, from your local Social Security
include: Administration office or get this form online at www.ssa.gov. You
6. A corporation, may also get this form by calling 1-800-772-1213. Use Form
7. A foreign central bank of issue, W-7, Application for IRS Individual Taxpayer Identification
8. A dealer in securities or commodities required to register in Number, to apply for an ITIN, or Form SS-4, Application for
the United States, the District of Columbia, or a possession of Employer Identification Number, to apply for an EIN. You can
the United States, apply for an EIN online by accessing the IRS website at
www.irs.govIbusinesses and clicking on Employer Identification
9. A futures commission merchant registered with the Number (EIN) under Starting a Business. You can get Forms W-7
Commodity Futures Trading Commission, and SS-4 from the IRS by visiting www.irs.gov or by calling
10. A real estate investment trust, 1-800-TAX-FORM (1 -800-829-3676).
1 1. An entity registered at all times during the tax year under If you are asked to complete Form W-9 but do not have a TIN,
the Investment Company Act of 1940, write ''Applied For'' in the space for the TIN, sign and date the
form, and give it to the requester. For interest and dividend
12. A common trust fund operated by a bank under section payments, and certain payments made with respect to readily
584(a), tradable instruments, generally you will have 60 days to get a
13. A financial institution, TIN and give it to the requester before you are subject to backup
14. A middleman known in the investment community as a withholding on payments. The 60-day rule does not apply to
nominee or custodian, or other types of payments. You will be subject to backup
withholding on all such payments until you provide your TIN to
15. A trust exempt from tax under section 664 or described in the requester.
Note. Entering ''Applied For” means that you have already
The chart below shows types of payments that may be applied for a TIN or that you intend to apply for one soon.
exempt from backup withholding. The chart applies to the Caution: A disregarded domestic entity that has a foreign owner
exempt payees listed above, 1 through 15. must use the appropriate Form W-8.
IF the payment is for ... THEN the payment is exempt Part II. Certification
To establish to the withholding agent that you are a U.S. person,
Interest and dividend payments All exempt payees except or resident alien, sign Form W-9. You may be requested to sign
for 9 by the withholding agent even if items 1, 4, and 5 below indicate
Broker transactions Exempt payees 1 through 13. otherwise.
Also, a person registered under For a joint account, only the person whose TIN is shown in
the Investment Advisers Act of Part I should sign (when required). Exempt payees, see Exempt
1940 who regularly acts as a Payee on page 2.
broker Signature requirements. Complete the certification as indicated
Barter exchange transactions Exempt payees 1 through 5 in 1 through 5 below.
and patronage dividends 1. Interest, dividend, and barter exchange accounts
opened before 1984 and broker accounts considered active
Payments over $600 required Generally, exempt payees during 1983. You must give your correct TIN, but you do not
to be reported and direct 1 through 7 have to sign the certification.
sales over $5,0001
2. Interest, dividend, broker, and barter exchange
1 See Form 1099-MISC, Miscellaneous Income, and its instructions.
accounts opened after 1983 and broker accounts considered
2 However, the following payments made to a corporation (including gross
inactive during 1983. You must sign the certification or backup
proceeds paid to an attorney under section 6045ft even if the attorney is a withholding will apply. If you are subject to backup withholding
corporation) and reportable on Form 1099-MISC are not exempt from and you are merely providing your correct TIN to the requester,
backup withholding: medical and health care payments, attorneys’ fees, and you must cross out item 2 in the certification before signing the
payments for services paid by a federal executive agency. form.
Form W-9 (Rev. 10-2007) Page 4
3. Real estate transactions. You must sign the certification. Secure Your Tax Records from Identity Theft
You may cross out item 2 of the certification.
Identity theft occurs when someone uses your personal
4. Other payments. You must give your correct TIN, but you information such as your name, social security number (SSN), or
do not have to sign the certification unless you have been other identifying information, without your permission, to commit
notified that you have previously given an incorrect TIN. “Other fraud or other crimes. An identity thief may use your SSN to get
payments'' include payments made in the course of the a job or may file a tax return using your SSN to receive a refund.
requester's trade or business for rents, royalties, goods (other
than bills for merchandise), medical and health care services To reduce your risk:
(including payments to corporations), payments to a • Protect your SSN,
nonemployee for services, payments to certain fishing boat crew • Ensure your employer is protecting your SSN, and
members and fishermen, and gross proceeds paid to attorneys • Be careful when choosing a tax preparer.
(including payments to corporations).
Call the IRS at 1-800-829-1040 if you think your identity has
5. Mortgage interest paid by you, acquisition or been used inappropriately for tax purposes.
abandonment of secured property, cancellation of debt,
qualified tuition program payments (under section 529), IRA, Victims of identity theft who are experiencing economic harm
Coverdell ESA, Archer MSA or HSA contributions or or a system problem, or are seeking help in resolving tax
distributions, and pension distributions. You must give your problems that have not been resolved through normal channels,
correct TIN, but you do not have to sign the certification. may be eligible for Taxpayer Advocate Service (TAS) assistance.
You can reach TAS by calling the TAS toll-free case intake line
at 1-877-777-4778 or TTY/TDD 1-800-829-4059.
What Name and Number To Give the Requester
Protect yourself from suspicious emails or phishing
For this type of account: Give name and SSN of: schemes. Phishing is the creation and use of email and
websites designed to mimic legitimate business emails and
1. Individual The individual
websites. The most common act is sending an email to a user
2. Two or more individuals (joint The actual owner of the account or,
falsely claiming to be an established legitimate enterprise in an
if combined funds, the first
individual on the account'
attempt to scam the user into surrendering private information
3. Custodian account of a minor The minor2
that will be used for identity theft.
(Uniform Gift to Minors Act) The IRS does not initiate contacts with taxpayers via emails.
4. a. The usual revocable savings The grantor-trustee 1 Also, the IRS does not request personal detailed information
trust (grantor is also trustee) through email or ask taxpayers for the PIN numbers, passwords,
b. So-called trust account that is The actual owner1 or similar secret access information for their credit card, bank, or
not a legal or valid trust under
other financial accounts.
5. Sole proprietorship or disregarded The owner3 If you receive an unsolicited email claiming to be from the IRS,
entity owned by an individual forward this message to firstname.lastname@example.org. You may also report
misuse of the IRS name, logo, or other IRS personal property to
For this type of account: Give name and EIN of:
the Treasury Inspector General for Tax Administration at
6. Disregarded entity not owned by an The owner 1-800-366-4484. You can forward suspicious emails to the
individual Federal Trade Commission at: email@example.com or contact them at
7. A valid trust, estate, or pension trust Legal entity 4 www.consurner.govfidtheft or 1-877-IDTHEFr(438-4338).
8. Corporate or LLC electing The corporation
corporate status on Form 8832 Visit the IRS website at www.irs.gov to learn more about
9. Association, club, religious, The organization identity theft and how to reduce your risk.
charitable, educational, or other
10. Partnership or multi-member LLC The partnership
1 1. A broker or registered nominee The broker or nominee
12. Account with the Department of The public entity
Agriculture in the name of a public
entity (such as a state or local
government, school district, or
prison) that receives agricultural
1List first and circle the name of the person whose number you furnish. If only one person
on a joint account has an SSN, that person s number must be furnished.
Circle the minor’s name and furnish the minor’s SSN.
You must show your individual name and you may also enter your business or “DBA”
name on the second name line. You may use either your SSN or EIN (if you have one),
but the IRS encourages you to use your SSN.
4 List first and circle the name of the trust, estate, or pension trust. (Do not furnish the TIN
of the personal representative or trustee unless the legal entity itself is not designated in
the account title.) Also see Special rules for partnerships on page 1.
Note. If no name is circled when more than one name is listed,
the number will be considered to be that of the first name listed.
Privacy Act Notice
Section 61 09 of the Internal Revenue Code requires you to provide your correct TIN to persons who must file information returns with the IRS to report interest,
dividends, and certain other income paid to you, mortgage interest you paid, the acquisition or abandonment of secured property, cancellation of debt, or
contributions you made to an IRA, or Archer MSA or HSA. The IRS uses the numbers for identification purposes and to help veri fy the accuracy of your tax return.
The IRS may also provide this information to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and U.S.
possessions to carry out their tax laws. We may also disclose this information to other countries under a tax treaty, to fede ral and state agencies to enforce federal
nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
You must provide your TIN whether or not you are required to file a tax return. Payers must generally withhold 28% of taxable interest, dividend, and certain other
payments to a payee who does not give a TIN to a payer. Certain penalties may also apply.
Withholding Exemption Certificate CALIFORNIA FORM
(This form can only be used to certify exemption from nonresident withholding under California
20 RUC Section 18662. This form cannot be used for exemption from wage withholdinq.) 590
File this form with your withholding agent. Withholding agent’s name
(Please type or print)
Vendor/Payee’s name Vendor/Payee’s □ Social security number Note:
□ SOS. no. □ California corp. no. □ FEIN Failure to furnish your
identification number will
make this certificate void.
Vendor/Payee’s address (number and street) APT no. Private Mailbox no. Vendor/Payee’s daytime telephone no.
City State ZIP Code
I certify that for the reasons checked below, the entity or individual named on this form is exempt from the California incom e tax
withholding requirement on payment(s) made to the entity or individual. Read the following carefully and check the box that applies
to the vendor/payee:
□ Individuals — Certification of Residency:
I am a resident of California and I reside at the address shown above. If I become a nonresident at any time, I will promptly
inform the withholding agent. See instructions for Form 590, General Information D, for the definition of a resident.
The above-named corporation has a permanent place of business in California at the address shown above or is qualified
through the California Secretary of State to do business in California. The corporation will withhold on payments of Califor-
Not all Independent
nia source income to nonresidents when required. If this corporation ceases to have a permanent place of business in
California or ceases to be qualified to do business in California, I will promptly inform the withholding agent. See instruc-
Contractors will submit
tions for Form 590, General Information E, for the definition of permanent place of business.
this form. the they do not
with the California Secretary of State, and is subject to If laws of California. The partnership will file a California tax return
The above-named partnership has a permanent place of business in California at the address shown above or is registered
and will withhold on foreign and domestic nonresident partners when required. If the partnership ceases to do any of the
withholding agent. there is no need
above, I will promptly inform thereturn it, Note: For withholding purposes, a Limited Liability Partnership is treat ed
like any other partnership.
□ Limited Liability Companies (LLC): to ask for it. Just be sure
The above-named LLC has a permanent place of business in California at the address shown above or is registered with
that Question #3 on the
the California Secretary of State, and is subject to the laws of California. The LLC will file a California tax return and wi ll
withhold on foreign and domestic nonresident members when required. If the LLC ceases to do any of the above, I will
cover sheet has been
promptly inform the withholding agent.
The above-named entity is exempt from tax under California or federal law. The tax-exempt entity will withhold on payments
of California source income to nonresidents when required. If this entity ceases to be exempt from tax, I will promptly inform
the withholding agent.
□ Insurance Companies, IRAs, or Qualified Pension/Profit Sharing Plans:
The above-named entity is an insurance company, IRA, or a federally qualified pension or profit-sharing plan.
□ California Irrevocable Trusts:
At least one trustee of the above-named irrevocable trust is a California resident. The trust will file a California fiduciary tax
return and will withhold on foreign and domestic nonresident beneficiaries when required. If the trustee becomes a nonresi -
dent at any time, I will promptly inform the withholding agent.
□ Estates — Certification of Residency of Deceased Person:
I am the executor of the above-named person’s estate. The decedent was a California resident at the time of death. The
estate will file a California fiduciary tax return and will withhold on foreign and domestic nonresident beneficiaries when
CERTIFICATE: Please complete and sign below.
Under penalties of perjury, I hereby certify that the information provided herein is, to the best of my knowledge, true and c orrect. If
conditions change, I will promptly inform the withholding agent.
Vendor/Payee’s name and title (type or print)
Vendor/Payee’s signature Date
For Privacy Act Notice, get form FTB 1131 (individuals only). 59002103 Form 590 C2 (REV. 2002)
Instructions for Form 590
Withholding Exemption Certificate
References in these instructions are to the California Revenue and Taxation Code (R&TC).
payee is a revocable/grantor trust and one or Note: If the withholding agent has received
General Information more of the grantors is a nonresident, withhold- Form 594, Notice to Withhold Tax at Source,
A Purpose ing is required. If all of the grantors of a only the performing entity can complete and
revocable/grantor trust are residents, no sign Form 590 as the vendor/payee. If the
Use Form 590 to certify an exemption from withholding is required. Resident grantors can performing entity completes and signs Form 590
nonresident withholding. Complete and present check the box on Form 590 labeled “Individuals indicating that he or she is not subject to
Form 590 to the withholding agent. The
withholding agent will then be relieved of the
- Certification of Residency.” withholding, you must send a copy of Form 590
with Form 594 to the FTB.
withholding requirements if the agent relies in
good faith on a completed and signed Form 590
D Who is a Resident For more information, contact the Nonresident
unless told by FTB that the Form 590 should not A California resident is any individual who is in Withholding Section. See General Information G.
be relied upon. California for other than a temporary or The vendor/payee must notify the withholding
transitory purpose or any individual domiciled in agent if:
Important – This form cannot be used for
California who is absent for a temporary or
exemption from wage withholding. Any
transitory purpose. • The individual vendor/payee becomes a
questions regarding wage withholding should nonresident;
be directed to the California Employment An individual domiciled in California who is • The corporation ceases to have a permanent
Development Department. absent from California for an uninterrupted place of business in California or ceases to be
period of at least 546 consecutive days under an qualified to do business in California;
Do not use Form 590 if you are a seller of employment-related contract is considered
California real estate. Sellers of California real • The partnership ceases to have a permanent
outside California for other than a temporary or place of business in California;
estate should use Form 593-W, Real Estate transitory purpose.
Withholding Exemption Certificate and Waiver • The LLC ceases to have a permanent place of
Request for Non-individuals Sellers. Note: Return visits to California that do not total business in California; or
more than 45 days during any taxable year • The tax-exempt entity loses its tax-exempt
B Law covered by the employment contract are status.
considered temporary. The withholding agent must then withhold. Remit
R&TC Section 18662 requires withholding of
income or franchise tax on payments of This provision does not apply if an individual the withholding using Form 592-A, Nonresident
California source income made to nonresidents has income from stocks, bonds, notes, or other Withholding Remittance Statement, and complete
of this state. intangible personal property in excess of Form 592, Nonresident Withholding Annual
$200,000 in any taxable year in which the Return, and Form 592-B, Nonresident Withhold-
Withholding is required on: employment-related contract is in effect. ing Tax Statement. Get Instructions for
• Payments to nonresidents for services Forms 592, 592-A, and 592-B for due dates and
A spouse who is absent from California for an
rendered in California; uninterrupted period of at least 546 days to other withholding information.
• Distributions of California source income made
accompany a spouse who is under an employ-
to domestic nonresident partners and members ment-related contract is considered outside of G Where to get Publications,
and allocations of California source income
made to foreign partners and members;
California for other than a temporary or Forms, and Additional
• Payments to nonresidents for rents if the Information
payments are made in the course of the Generally, an individual who comes to California You can download, view, and print FTB
withholding agent’s business; for a purpose which will extend over a long or Publications 1017, 1023, 1024, and nonresident
• Payments to nonresidents for royalties for indefinite period will be considered a resident. withholding forms, as well as other California
the right to use natural resources located in However, an individual who comes to perform a tax forms and publications not related to
California; particular contract of short duration will be nonresident withholding from our Website at:
• Distributions of California source income to considered a nonresident. For assistance in
nonresident beneficiaries from an estate or determining resident status, get FTB Pub. 1031,
Guidelines for Determining Resident Status, or You can also have nonresident withholding
• Prizes and winnings received by nonresidents call the Franchise Tax Board (FTB) at forms taxed to you by calling (800) 998-3676.
(800) 852-571 1 or (916) 845-6500 (not toll- To have publications or forms mailed to you or
for contests in California.
free). to get additional nonresident withholding
For more information on withholding and waiver information, please contact the Nonresident
requests, get FTB Pub. 1017, Nonresident E What is a Permanent Place of Withholding Section.
Withholding Partnership Guidelines, and FTB
Business NONRESIDENT WITHHOLDING SECTION
Pub. 1023, Nonresident Withholding Indepen-
FRANCHISE TAX BOARD
dent Contractor, Rent and Royalty Guidelines. To A corporation has a permanent place of
PO BOX 651
get a withholding publication see General business in California if it is organized and SACRAMENTO CA 95812-0651
Information G. existing under the laws of California or if it is a
foreign corporation qualified to transact Telephone: (888) 792-4900
C Who can Execute this Form intrastate business by the California Secretary (916) 845-4900 (not toll-free)
of State. A corporation that has not qualified to FAX: (916) 845-9512 (24 hours a day, 7 days
Form 590 can be executed by the entities listed
transact intrastate business (e.g., a corporation a week)
on this form.
engaged exclusively in interstate commerce) will Assistance for persons with disabilities:
Note: In a situation where payment is being be considered as having a permanent place of We comply with the Americans with Disabilities
made for the services of a performing entity, this business in California only if it maintains a Act. Persons with hearing or speech impair-
form can only be completed by the performing permanent office in California that is perma- ments: TTY/TDD (800) 822-6268.
entity or the performing entity’s partnership or nently staffed by its employees.
corporation. It cannot be completed by the Asistencia bilingüe en español
performing entity’s agent or other third party. Para obtener servicios en español y asistencia
F Withholding Agent para completar su declaraci6n de impuestos/
Note: The grantor of a revocable/grantor trust formularios, llame al número de teldfono
Keep Form 590 for your records. Do not send
shall be treated as the vendor/payee for (anotado arriba) que le corresponde.
this form to the FTB unless it has been
withholding purposes. Therefore, if the vendor/
specifically requested by the FTB.
Form 590 Instructions (REV. 2002)
VERY IMPORTANT to enter their legal name
Enter the date in which you – who the check should be made payable to. It
prepare the agreement. should match their W-9, if applicable.
INDEPENDENT CONTRACTOR AGREEMENT
THIS AGREEMENT dated this 1st day of August, 2010, by and between After School Art Consultants, hereinafter referred to as “Contractor”, and
the Norwalk-La Mirada Unified School District, hereinafter referred to as “District”.
Enter the date on the
Summarize the work they will and
WHEREAS, the District that all of special services and advice in financial, engineering, educational, or administrative matters; be doing
proposal. NOTE is in need
based on advice required; and
WHEREAS, the Contractor is specially trained and competent to provide the special services and/ortheir proposal. You should always
Contractors must are needed in
WHEREAS, such services sign and a limited basis.
include the name of your site or program
date their proposals as
NOW, THEREFORE, the parties hereto agree as follows:
1.indicated on the cover sheet, BY CONTRACTOR: After school visual art workshops for Nuffer Elementary School GATE students
SERVICES TO BE PROVIDED
Step IV.outlined in the attached proposal dated June 21, 2010.
2. The Contractor will commence providing services under this AGREEMENT on September 13, 2010, and will diligently perform, as
required, and complete performance by June 17 , 2011. The Contractor will perform said services as an independent contractor and not as
an employee of the District. Contractor shall be under the control of the District as to the result to be accomplished and not as to the means
or manner by which such result to be accomplished.
Enter the first day the
Contractor will work and the
3. completion date as said services.
The District will prepare and furnish to the Contractor, upon request, such information of is reasonably necessary to the performance of this
4. The District shall pay the Contractor the total amount of $2,000.00 for services rendered pursuant to this AGREEMENT. Payment shall be
made after approval of the Board of Education, completion of service, and submission of an invoice to the District thirty (30) days in
advance of each payment due date. Receipts for expense reimbursement are required. $50 per hour, plus up to $100 for reimbursable
5. The District may at any time, for any reason terminate this AGREEMENT and compensate Contractor only for services to the date of
termination. Written notice by the District shall be sufficient to stop further performance of services by Contractor. The notice shall be
Enter or no later than
deemed given when received the TOTAL three (3) days after the day ofUse this area to enter an explanation of the
mailing, whichever is sooner.
AMOUNT, including total amount of the contract, based on the
The Contractor agrees to and shall hold harmless and indemnify the District, its Board members, officers, agents, and employees from
any incidental fees. contractor’s proposal.
every claim or demand and every liability or loss, damage, or expense of any nature whatsoever, which may be incurred as a result of
Contractor’s service to District. The Contractor, at Contractor’s expense, cost, and risk shall defend any and all actions, suits, or other
proceedings that may be brought or instituted against the District, its Board members, officers, agents, or employees or any such claim,
demand, or liability and shall pay or satisfy any judgment that may be rendered against the District, its Board members, officers, agents, or
employees in action, suit, or other proceedings as a result thereof.
7. This AGREEMENT is not assignable without written consent of the parties hereto.
8. This Agreement supersedes and replaces any other existing agreement between the parties, is a fully integrated and complete agreement,
and the parties expressly represent that there are no covenants, agreements, representations, or warranties which exist outside of this
Agreement. All prior discussions and negotiations have been and are merged, integrated into, and superseded by this Agreement.
9. Contractor shall comply with all applicable Federal, State and local laws, rules, regulations, and ordinances including workers’
compensation. If Contractor is an employee of another public agency, Contractor certifies that Contractor will not receive salary or
remuneration, other than vacation pay, as an employee of another public agency, for the actual time in which services are being performed
pursuant to this AGREEMENT.
IN WITNESS WHEREOF, the parties hereto have caused this AGREEMENT to be executed.
Signature a funding source prior to submitting
You MUST have Signature
Title Art Consultant any agreement. If the agreement is funded using
Address 1212 Bugaboo Avenue 12820 Pioneer Boulevard
Norwalk, CA 90650 Norwalk, California preceding
categorical dollars, you MUST complete the 90650
Phone Number (562) 555-1234 (562) your School Plan.
fields based on information from 868-0431
Date approved by the
SSN / Tax ID # 111-22-3333 Board of Education
Account String/Pseudo # 223010585011
The above services are being contracted to meet the specific needs of the Parent Involvement funded program, Title I component, activity Visual
Arts, project page 10.
Revised May 2010
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[INSERT INDEPENDENT CONTRACTOR’S PROPOSAL]