Form 8453-Fid - California E-File Return Authorization For Fiduciaries - 2013 Page 2
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2Instructions for Form FTB 8453-FID
California e-file Return Authorization for Fiduciaries
General Information
Specific Instructions
A Purpose of Form FTB 8453-FID
Date of Acceptance
Form FTB 8453-FID, California e-file Return Authorization for Fiduciaries,
Enter the date the FTB accepts the return in the space at the top of form
is the signature document for fiduciary e-file returns. By signing this
FTB 8453-FID.
form, the fiduciary, Electronic Return Originator (ERO), and paid preparer
Part III – Make Estimated Tax Payments for 2014
declare that the return is true, correct, and complete. Additionally,
the signatures authorize the electronic transmission of the return to
When the fiduciary e-files their tax return, the fiduciary may opt to
the Franchise Tax Board (FTB) and the execution of any designated
schedule the electronic payment of estimated tax payments for taxable
electronic account settlement. The form does not serve as proof of
year 2014. The amount the fiduciary designates will be withdrawn from a
filing an electronic return – the acknowledgement containing the date of
single account listed in Part IV on the date the fiduciary selects. Be sure
acceptance for the return is that proof.
to select a date on or before the due date of the estimated tax payment to
avoid penalties and interest charges.
B ERO and Paid Preparer Responsibilities
To cancel a scheduled estimated tax payment, the fiduciary must call
As an authorized e-file provider, you must:
FTB e-Programs Customer Service at 916.845 .0353 at least two working
• Review the fiduciary’s return, plus entries, and banking information on
days before the date of the withdrawal.
form FTB 8453-FID.
Part IV – Banking Information
• Obtain the fiduciary or officer representing the fiduciary’s signature
after you prepare the return, but before you transmit it.
The fiduciary can find the routing and account numbers on a check or
• Sign form FTB 8453-FID.
bank statement, or by contacting their financial institution. Do not use a
• Provide the fiduciary or officer representing the fiduciary with:
deposit slip as it may contain internal routing numbers.
– A signed original or copy of form FTB 8453-FID.
Line 9 – The routing number must be nine digits. The first two digits
– A copy of the fiduciary return and associated forms and schedules.
must be between 01 and 12 or 21 and 32.
• Retain the original or faxed signed form FTB 8453-FID with a copy of
Line 10 – The account number can be up to 17 characters and can
the return in your records.
include numbers and letters. Include hyphens, but omit spaces and
special symbols.
C Fiduciary Responsibilities
Caution: Check with the fiduciary’s financial institution to make sure
Before the fiduciary’s ERO can e-file the return, the fiduciary must:
routing and account numbers are correct. The FTB is not responsible
for a lost refund due to incorrect account information entered by the
• Verify all information on the form FTB 8453-FID, including employer
fiduciary or its representative. Also, if the bank or financial institution
identification number and banking information.
rejects the electronic funds withdrawal due to an error in the routing
• Inspect a copy of the return and ensure the information is correct.
number or account number, we will send the fiduciary a notice that may
• Sign form FTB 8453-FID after the return is prepared but before it is
include penalties and interest.
transmitted.
• Submit the signed form FTB 8453-FID to the fiduciary’s ERO (fax is
Part V – Declaration of Fiduciary or Officer
acceptable).
After the fiduciary’s return is e-filed, the fiduciary must retain the
An electronically transmitted tax return is not considered complete or
following documents for the California statute of limitations period:
filed unless form FTB 8453-FID is signed by the fiduciary or officer
representing the fiduciary before the return is transmitted.
• Form FTB 8453-FID (signed original or copy of the form).
• A paper copy of Form 541, and all supporting schedules.
Part VI – Declaration of ERO and
• A paper copy of the fiduciary’s federal tax return.
Paid Preparer
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.
The ERO must sign and complete Part VI. Handwritten signatures, or
(Exception: An extended statute of limitations period may apply for California
approved alternatives are acceptable as noted in Pub. 1345. If the ERO is
or federal tax returns that are related to or subject to a federal audit or
also the paid preparer, the ERO must check the box labeled, “Check if also
California audit.)
paid preparer.” If the ERO is not the paid preparer, the paid preparer must
D Paying Your Taxes
sign in the space for “Paid Preparer Must Sign.”
When the fiduciary e-files their tax return, the fiduciary can choose from
Additional Information
the following payment options:
TTY/TDD: 800.822.6268 for persons with hearing or speech impairments.
• Pay by electronic funds withdrawal (EFW): Fiduciaries can have
all or part of their balance due withdrawn electronically from their
bank account on the date the fiduciary chooses. Be sure the account
information is correct. If the bank or financial institution rejects the
EFW due to an error in the routing number or account number, we will
send you a notice that may include penalties and interest.
To cancel an EFW, the fiduciary must call FTB e-Programs Customer
Service at 916.845.0353 at least two working days before the date of
the withdrawal.
• Pay by check or money order: The fiduciary can pay by check or
money order using form FTB 3843. Mail form FTB 3843 with payment
to the FTB using the address printed on the voucher.
Using blue or black ink, make all checks or money orders payable in
U.S. dollars and drawn against a U.S. financial institution.
FTB 8453-FID Instructions 2013
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