Form 8453-Ol - California Online E-File Return Authorization For Individuals

Instructions for Form FTB 8453-OL

DO NOT MAIL THIS FORM TO FTB

California Online e-file Return Authorization for Individuals

General Information

Specific Instructions

A Purpose of Form FTB 8453-OL

DCN and Date of Acceptance

Form FTB 8453-OL is the signature document for self-prepared individual

The DCN is a unique 14-digit number assigned by the tax preparation

e-file returns. By signing this form, you declare that the return is true,

software program to each return. Enter the DCN and date we accept the

correct, and complete. Additionally, you authorize the electronic trans-

return in the spaces at the top of form FTB 8453-OL.

mission of the return to the Franchise Tax Board (FTB) and the execution

Part II – Settle Your Account Electronically

of any designated electronic account settlement. The form does not serve

as proof of filing an electronic return—the acknowledgement containing

Using direct deposit or electronic funds withdrawal is voluntary and applies

the date of acceptance and the declaration control number (DCN) for the

only to the return you are filing at this time. If you want your refund directly

accepted return is that proof.

deposited or your payment withdrawn electronically from your bank ac-

count, you must complete Parts II and IV before you transmit the return.

B Taxpayer Responsibilities

We will not honor requests completed after transmission of the return.

Before you e-file your return, you must:

To cancel an electronic funds withdrawal, you must call the FTB

• Verify all information on the form FTB 8453-OL, including SSN(s),

at (916) 845-0353 at least two working days before the date of the

ITIN(s), and banking information.

withdrawal.

• Inspect a copy of the return and ensure the information is correct.

Part III – Make Estimated Tax Payments for 2007

• Sign form FTB 8453-OL after you prepare the return, but before you

transmit it.

When you e-file, you may opt to schedule the electronic payment of esti-

After you e-file your return, you must retain the following documents for

mated tax payments for taxable year 2007. The amount you designate will

the California statute of limitations period:

be withdrawn from the account listed in Part IV on the date you select. Be

sure to select a date on or before the due date of the estimated tax pay-

• Form FTB 8453-OL;

ment to avoid penalties and interest charges.

• Original Form(s) W-2, W-2G, and 1099R;

• A paper copy of Form 540, Form 540 2EZ, Long Form 540NR,

To cancel a scheduled estimated tax payment, you must call the FTB

or Short Form 540NR;

at (916) 845-0353 at least two working days before the date of the

• A paper copy of your federal tax return; and

withdrawal.

• A paper copy of your other state income tax return if you claimed the

Part IV – Banking Information

California Other State Tax Credit. Refer to California Schedule S.

The California statute of limitations is the later of four years from the due

For taxable years beginning on or after January 1, 2006, individual tax-

date of the return or four years from the date the return is filed. (Excep-

payers may request that only their refund be electronically deposited into

tion: An extended statute of limitations period may apply for California or

more than one checking or savings account. It’s fast, safe, and conve-

federal tax returns that are related to or subject to a federal audit.)

nient to have your refund directly deposited into your bank account.

You can find the routing and account numbers on a check or bank state-

C Refund Information

ment, or by contacting your financial institution. Do not use a deposit slip

Check the status of your tax refund on our Website at or

as it may contain internal routing numbers.

call FTB’s automated toll-free telephone service at (800) 338-0505.

Line 8 and 11 – The routing number must be nine digits. The first two

D Paying Your Taxes

digits must be between 01 and 12 or 21 and 32.

Line 9 and 12 – The account number can be up to 17 characters and

If you owe tax, you must pay it by April 16, 2007, to avoid penalties and

can include numbers and letters. Include hyphens but omit spaces and

interest. When you e-file, you can choose from the following payment

special symbols.

options:

FTB is not responsible when a financial institution rejects a direct deposit

• Pay by electronic funds withdrawal: You can have all or part of your

or electronic funds withdrawal transaction. If the bank or financial institu-

balance due withdrawn electronically from your bank account on the

tion rejects the direct deposit, we will issue a paper check. If the bank or

date you choose. See Part II.

financial institution rejects the electronic funds withdrawal due to an error

• Pay by check or money order: You can pay by check or money order

in the routing number or account number, we will send you a notice that

using the Voucher for Individual e-filed Returns, form FTB 3582. Mail

may include penalties and interest.

form FTB 3582 with your check or money order to the FTB using the

address printed on the voucher.

Part V – Declaration of Taxpayer(s)

Note: Make all checks or money orders payable in U.S. dollars and

An e-filed tax return is not considered complete or filed unless you sign

drawn against a U.S. financial institution.

form FTB 8453-OL before you transmit the return.

• Pay by credit card: You can use your Discover/NOVUS, MasterCard,

Deceased taxpayer(s) – The legal representative (e.g., beneficiary,

Visa, or American Express card to pay your tax. Call (800) 272-9829 or

administrator, or executor) of the deceased taxpayer’s estate must sign

go to Use jurisdiction code 1555. Official

form FTB 8453-OL before the return is transmitted.

Payments Corp. charges a convenience fee for using this service. If

If you are the surviving spouse and no administrator or executor has

you pay by credit card, do not mail the voucher (form FTB 3582) to the

been appointed, you may still file a joint return for the year of death.

FTB.

Indicate next to your signature that you are the surviving spouse. Also,

• Pay online: You can pay the amount you owe using our secure online

print “Deceased” and the date of death next to the name of the deceased

payment service, Web Pay. Go to our Website at and

taxpayer.

search for Web Pay.

If you file a return and claim a refund due to a deceased taxpayer, you

are certifying under penalty of perjury either that you are the legal

representative of the deceased taxpayer’s estate (in this case, you must

attach certified copies of the letters of administration or letters testa-

mentary to form FTB 8453-OL) or that you are entitled to the refund as

the deceased’s surviving relative or sole beneficiary under the provisions

Assistance for Persons with Disabilities: We comply with the Americans

of the California Probate Code. You must also attach a copy of federal

with Disabilities Act. Persons with hearing or speech impairment please

Form 1310, Statement of Person Claiming Refund Due a Deceased

call TTY/TDD (800) 822-6268.

Taxpayer, or a copy of the death certificate to form FTB 8453-OL.

FTB 8453-OL Instructions 2006

Form 8453-Ol - California Online E-File Return Authorization For Individuals - 2006 Page 2

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