Form 8453-P - California E-File Return Authorization For Partnerships - 2011 Page 2
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1
2Instructions for Form FTB 8453-P
California e-file Return Authorization for Partnerships
General Information
To cancel an electronic funds withdrawal, the partnership must
call FTB e-programs Customer Service at 916.845.0353 at least two
A Purpose of Form FTB 8453-P
working days before the date of the withdrawal.
• Pay Online: The partnership can pay the amount owed using our
Form FTB 8453-P, California e-file Return Authorization for Partnerships,
secure online payment service for businesses. Go to ftb.ca.gov and
is the signature document for partnership e-file returns. By signing
search for web pay.
this form the partnership, Electronic return originator (ERO), and
• Pay by check or money order: The partnership can pay by check or
paid preparer declare that the return is true, correct, and complete.
money order using form FTB 3587. Mail form FTB 3587 with payment
Additionally, the signatures authorize the electronic transmission of
to the FTB.
the return to the Franchise Tax Board (FTB) and the execution of any
Using black or blue ink, make checks or money orders payable in U.S.
designated electronic account settlement. The form does not serve as
proof of filing an electronic return — the acknowledgement containing
dollars and drawn against a U.S. financial institution.
the date of acceptance for the return is that proof.
Specific Instructions
B ERO and Paid Preparer Responsibilities
Date of Acceptance
As an authorized e-file provider, you must:
Enter the date FTB accepts the return in the space at the top of form
• Review the partnership’s return, plus entries and banking information
FTB 8453-P.
on form FTB 8453-P.
• Obtain the partnership officer’s signature after you prepare the return
Part III – Banking Information
but before you transmit it.
Find the routing and account numbers on a check or bank statement, or
• Sign form FTB 8453-P.
• Provide the partnership officer with:
by contacting the partnership’s financial institution. Do not use a deposit
– A signed original or copy of form FTB 8453-P.
slip as it may contain internal routing numbers.
– A copy of the partnership return and associated forms and
Line 6 – The routing number must be nine digits. The first two digits
schedules.
must be between 01 and 12 or 21 and 32.
• Retain the original or faxed signed form FTB 8453-P with a copy of the
Line 7 – The account number can be up to 17 characters and can include
return in your records.
numbers and letters. Include hyphens but omit spaces and special
symbols.
C Partnership Responsibilities
Caution: Be sure the account information is correct. If the bank or
Before the ERO can e-file the partnership’s return, the partnership must:
financial institution rejects the electronic funds withdrawal due to an error
• Verify all information on form FTB 8453-P, including employer
in the routing number or account number, we will send the partnership a
identification number and banking information.
notice that may include penalties and interest.
• Inspect a copy of the return and ensure the information is correct.
Part IV – Declaration of Officer
• Sign form FTB 8453-P after the return is prepared but before it is
transmitted.
An electronically transmitted tax return is not considered complete or
• Submit the signed form FTB 8453-P to their ERO (fax is acceptable).
filed unless form FTB 8453-P is signed by the partnership’s officer before
After the partnership’s return is e-filed, the partnership must retain the
the return is transmitted.
following documents for the California statute of limitations period:
Part V – Declaration of ERO and Paid Preparer
• Form FTB 8453-P (signed original or copy of the form).
• A paper copy of Form 565, and all supporting schedules.
The ERO must sign and complete Part V. Handwritten signatures, or
• A paper copy of the partnership’s federal tax return.
approved alternatives are acceptable as noted in Pub. 1345. If the ERO is
also the paid preparer, the ERO must check the box labeled “Check if also
The California statute of limitations is the later of four years from the
due date of the return or four years from the date the return is filed.
paid preparer.” If the ERO is not the paid preparer, the paid preparer must
(Exception: An extended statute of limitations period may apply for
sign in the space for “Paid Preparer Must Sign.”
California or federal tax returns that are related to or subject to a federal
Additional Information
audit or California audit.)
TTY/TDD: 800.822.6268 for persons with hearing or speech
D Paying Your Taxes
impairments.
When the partnership e-files, the partnership can choose from the
following payment options:
• Pay by electronic funds withdrawal: The partnership can have all or
part of its balance due withdrawn electronically from its bank account
on the date the partnership chooses.
If the partnership uses this option, Do Not Send The Payment Voucher
(form FTB 3587, Payment Voucher for LP, LLP, and REMIC e-filed
Returns.).
FTB 8453-P Instructions 2011
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