----- en-USTAXABLE YEAR2019Real Estate Withholding Certi037cateCALIFORNIA FORM593-C en-USPart I 226 Seller/Transferor Information þ en-USReturn this form to your escrow company. NameSSN or ITINSpouse222s/RDP222s name (if jointly owned)Spouse222s/RDP222s SSN or ITIN (if jointly owned) Address (apt./ste., room, PO box, or PMB no.) þ FEIN þ þ CA Corp no. þ þ CA SOS 037le no. City (If you have a foreign address, see instructions.)StateZIP codeOwnership percentage . þ % Property address (if no street address, provide parcel number and county) en-USTo certify that you qualify for a full or partial withholding exemption, check all boxes that apply to the property being sold or transferred. en-US(See instructions) en-USPart II 226 Certi037cations which fully exempt the sale from withholding: þ 1. þ 037The property quali037es as the seller222s/transferor222s (or decedent222s, if sold by the decedent222s estate or trust) principal residence within the meaning of Internal Revenue Code (IRC) þ / Section þ / 121. þ 2. þ 037The seller/transferor (or decedent, if sold by the decedent222s estate or trust) last used the property as the seller222s/transferor222s (decedent222s) principal residence within the meaning of IRC þ / Section þ / 121 without regard to the two-year time period. þ 3. þ 037The seller/transferor has a loss or zero gain for California income tax purposes on this sale. To check this box you must complete Form 593-E, Real Estate Withholding þ - Computation of Estimated Gain or Loss, and have a loss or zero gain on line 16. þ 4. þ 037The property is being compulsorily or involuntarily converted and the seller/transferor intends to acquire property that is similar or related in service or use to qualify for nonrecognition of gain for California income tax purposes under IRC Section 1033. þ 5. þ 037The transfer quali037es for nonrecognition treatment under IRC Section 351 (transfer to a corporation controlled by the transferor) or IRC Section 721 (contribution to a partnership in exchange for a partnership interest). þ 6. þ 037The seller/transferor is a corporation (or a limited liability company (LLC) classi037ed as a corporation for federal and California income tax purposes) that is either quali037ed through the California Secretary of State (SOS) or has a permanent place of business in California. þ 7. þ þ The seller/transferor is a California partnership or a partnership quali037ed to do business in California (or an LLC that is classi037ed as a partnership for federal and California income tax purposes and is not a single member LLC that is disregarded for federal and California income tax purposes). þ 8. þ þ The seller/transferor is a tax-exempt entity under California or federal law. þ 9. þ þ The seller/transferor is an insurance company, individual retirement account, quali037ed pension/pro037t sharing plan, or charitable remainder trust. en-USPart III 226 Certi037cations that may partially or fully exempt the sale from withholding:en-USReal Estate Escrow Person (REEP): See instructions for amounts to withhold.en-USSeller/Transferor Signature10. þ 037The transfer quali037es as a simultaneous like-kind exchange within the meaning of IRC Section 1031. 11. þ þ The transfer quali037es as a deferred like-kind exchange within the meaning of IRC Section 1031. 12. þ þ The transfer of this property is an installment sale where the buyer/transferee is required to withhold on the principal portion of each installment payment. Copies of Form þ / 593- I, Real Estate Withholding Installment Sale Acknowledgement, and the promissory note are attached. en-USTo learn about your privacy rights, how we may use your information, and the consequences for not providing the requested information, go to en-USftb.ca.gov/formsen-US and search en-USfor en-US1131en-US. To request this notice by mail, call 800.852.5711.en-USUnder penalties of perjury, I declare that I have examined the information on this form, including accompanying schedules and statements, and to the best of my knowledge en-USand belief, it is true, correct, and complete. I further declare under penalties of perjury that if the facts upon which this form are based change, I will promptly notify en-USthe REEP.Seller222s/Transferor222s Name and TitleSpouse222s/RDP222s Nameen-USSeller222s/Transferor222s SignatureDateDateen-USSpouse222s/RDP222s Signature þ If you checked any box in Part II, you are exempt from real estate withholding. þ en-USIf you checked any box in Part III, you may qualify for a partial or complete withholding exemption. þ en-USExcept as to an installment sale, if the seller/transferor did not check any box in Part II or Part III of Form 593-C, the withholding will be 3en-US1en-US/en-US3en-US% (.0333) of the en-UStotal sales price or the optional gain on sale withholding amount from line 5 of Form 593, Real Estate Withholding Tax Statement. If the seller/transferor does en-USnot return the completed Form 593 and Form 593-C by the close of the real estate transaction, the withholding will be 3en-US1en-US/en-US3en-US% (.0333) of the total sales price, en-USunless the type of transaction is an installment sale. If the transaction is an installment sale, the withholding will be 3en-US1en-US/en-US3en-US% (.0333) of the down payment. þ If you are withheld upon, the REEP should give you one copy of Form 593. Attach a copy to the lower front of your California income tax return and make a en-UScopy for your records.en-USSeller/en-US en-USTransferor7131193 American LegalNet, Inc. www.FormsWorkFlow.com