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FTB Form 588, Nonresident Withholding Waiver Request Nonresident payee who qualifies can use Form 588 to get a waiver from withholding based generally on California tax filing history. Form 588 must be submitted at least 21 business days before payment is made.
Use Form 588, Nonresident Withholding Waiver Request, to request a waiver from withholding on payments of California source income to nonresident payees. Do not use Form 588 to request a waiver if you are a foreign (non-U.S.) partner or member.
If you have a permanent place of business in California or you are qualified to do business through the California Secretary of State, then complete: Franchise Tax Board Form 590 Withholding Exemption Certificate.
3410.3 Exceptions to the Connecticut Athlete and Entertainer Withholding Tax. The State of Connecticut has provided several exceptions to the 6.99% withholding requirement outlined in Section 3410.2, above.
Claim your nonwage withholding credit on one of the following: Form 540, California Resident Income Tax Return. Form 540NR, California Nonresident or Part-Year Resident Income Tax Return. Form 541, California Fiduciary Income Tax Return.

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If you maintain an office or transact business in Connecticut and you are considered an employer for federal withholding purposes, you must withhold Connecticut income tax whether or not your payroll department is located in Connecticut.
Form 588 must be submitted at least 21 business days before payment is made. Withholding agent keeps a copy of the waiver certificate in records. No withholding required with a waiver certificate.

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