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I am currently filling out a form 1042 for a CA C-Corp who is paying dividends to foreign (non US person). The person living outside the US does not live in the United States. In addition to filling out the 1042, do I need to do anything for the state of CA? I saw that there is CA form 588 but not sure if that applies. Would any tax need to be paid? Would any forms need to be filed?