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Instructions for Form FTB 8453-LLC

California e-file Return Authorization for Limited Liability Companies

General Information

• Pay Online: The LLC can pay the amount owed using Web Pay, our

secure online payment service. Go to ftb.ca.gov for more information.

A Purpose of Form FTB 8453-LLC

• Pay by check or money order: The LLC can pay by check or money order

using form FTB 3588. Mail form FTB 3588 with payment to the FTB.

Form FTB 8453-LLC, California e-file Return Authorization for Limited

Liability Companies, is the signature document for limited liability

Using black or blue ink, make checks or money orders payable in U.S.

company (LLC) e-file returns. By signing this form, the LLC, Electronic

dollars and drawn against a U.S. financial institution.

Return Originator (ERO), and paid preparer declare that the return is

Specific Instructions

true, correct, and complete. Additionally, the signatures authorize the

electronic transmission of the return to the Franchise Tax Board (FTB)

Date of Acceptance

and the execution of any designated electronic account settlement.

The form does not serve as proof of filing an electronic return — the

Enter the date the FTB accepts the return in the space at the top of form

acknowledgement containing the date of acceptance for the return is that

FTB 8453-LLC.

proof.

Part III – Make Annual Tax Payment or Estimated

B ERO and Paid Preparer Responsibilities

Fee Payment for 2014

As an authorized e-file provider, you must:

When the LLC e-files their tax return it may opt to schedule the electronic

• Review the LLC’s return, plus entries, and banking information on form

payment of the annual tax, or estimated fee payment for taxable year

FTB 8453-LLC.

2014. The amount the LLC designates will be withdrawn from a single

• Obtain the LLC officer’s signature after you prepare the return, but

LLC account listed in Part IV on the date the LLC selects. Select a date

before you transmit it.

on or before the due date of the annual tax or estimated fee payment to

• Sign form FTB 8453-LLC.

avoid penalties and interest charges.

• Provide the LLC officer with:

Limited Liability Companies (LLCs) are required to estimate and pay the

– A signed original or copy of form FTB 8453-LLC.

LLC fee by the 15th day of the 6th month after the beginning of the taxable

– A copy of the LLC return and associated forms and schedules.

year. (AB 1452 Stats. 2008 CH 763)

• Retain the original or faxed signed form FTB 8453-LLC with a copy of

the return in your records.

To cancel a scheduled annual tax or estimated fee payment, the LLC

must call FTB e-Programs Customer Service at 916.845 .0353 at least two

C Limited Liability Company (LLC)

working days before the date of the withdrawal.

Responsibilities

Part IV – Banking Information

Before the LLC’s ERO can e-file the LLC return, the LLC officer must:

Find the routing and account numbers on the LLC’s check or bank

• Verify all information on form FTB 8453-LLC, including employer

statement, or by contacting the LLC’s financial institution. Do not use a

identification number and banking information.

deposit slip as it may contain internal routing numbers.

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

• Sign form FTB 8453-LLC after the return is prepared but before it is

Line 9 – The routing number must be nine digits. The first two digits

transmitted.

must be between 01 and 12 or 21 and 32.

• Submit the signed form FTB 8453-LLC to the LLC’s ERO (fax is

Line 10 – The account number can be up to 17 characters and can

acceptable).

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

After the LLC’s return is e-filed, the LLC must retain the following

special symbols.

documents for the California statute of limitations period:

Caution: Be sure the account information is correct. If the bank or

• Form FTB 8453-LLC (signed original or copy of the form).

financial institution rejects the electronic funds withdrawal due to an error

• A paper copy of Form 568, and all supporting schedules.

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

• A paper copy of the LLC’s federal tax return.

that may include penalties and interest.

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

Part V – Declaration of Officer

date of the return or four years from the date the return is filed.

(Exception: An extended statute of limitations period may apply for

An electronically transmitted tax return is not considered complete or

California or federal tax returns that are related to or subject to a federal

filed unless form FTB 8453-LLC is signed by the officer before the return

audit or California audit.)

is transmitted.

D Paying Your Taxes

Part VI – Declaration of ERO and Paid Preparer

When the LLC e-files, the LLC can choose from the following payment

The ERO must sign and complete Part VI. Handwritten signatures or

options:

approved alternatives are acceptable as noted in Pub. 1345. If the ERO is

• Pay by electronic funds withdrawal: The LLC can have all or part of its

also the paid preparer, the ERO must check the box labeled “Check if also

balance due withdrawn electronically from its bank account on the date

paid preparer.” If the ERO is not the paid preparer, the paid preparer must

the LLC chooses.

If the limited liability company uses this option, Do Not Send The

Additional Information

Payment Voucher (FTB 3588, Payment Voucher for LLC e-filed

Returns).

TTY/TDD: 800.822.6268 for persons with hearing or speech

impairments.

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

e-Programs Customer Service at 916.845.0353 at least two working

days before the date of the withdrawal.

FTB 8453-LLC Instructions 2013

Form 8453-Llc - California E-File Return Authorization For Limited Liability Companies - 2013 Page 2

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