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Instructions for Form FTB 8453-EO

California e-file Return Authorization for Exempt Organizations

General Information

Note: If the exempt organization uses the EFW payment option and the

exempt organization is a mandatory EFT participant, then the exempt

A Purpose of Form FTB 8453-EO

organization would still be in compliance with the mandatory EFT

program.

Form FTB 8453-EO, California e-file Return Authorization for Exempt

• Pay by electronic funds transfer (EFT): If the exempt organization is

Organizations, is the signature document for exempt organization’s

enrolled in our EFT program, the exempt organization can pay their fee

e-file returns. By signing this form, the exempt organization, Electronic

payment through this program.

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

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

Exempt organizations that meet certain requirements must remit all

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

of their payments through EFT rather than by paper checks or money

and the execution of any designated electronic account settlement.

orders to avoid the EFT penalty. Exempt organizations that remit an

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

estimated tax payment or extension payment in excess of $20,000

acknowledgement containing the date of acceptance for the return is

or that have a total tax liability in excess of $80,000 must remit all of

that proof.

their payments through EFT. The FTB will notify exempt organizations

that are subject to this requirement. Those that do not meet these

B ERO and Paid Preparer Responsibilities

requirements and wish to participate on a voluntary basis may do so.

As an authorized e-file provider, you must:

If the exempt organization is paying through EFT, Do Not Send The

• Review the exempt organization’s return, plus entries, and banking

Payment Voucher (FTB 3586, Payment Voucher for Corporation and

information on form FTB 8453-EO.

Exempt Organization e-filed Returns).

• Obtain the exempt organization officer’s signature after you prepare the

• Pay Online: The exempt organization can pay the amount owed using

return, but before you transmit it.

Web Pay, our secure online payment service. Go to ftb.ca.gov for more

• Sign form FTB 8453-EO.

information.

• Provide the organization officer with:

• Pay by check or money order: The exempt organization can pay by

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

check or money order using form FTB 3586. Mail form FTB 3586 with

– A copy of the exempt organization return and associated forms and

payment to the FTB using the address printed on the voucher.

schedules.

Using blue or black ink, make all checks or money orders payable in

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

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

the return in your records.

Specific Instructions

C Organization Responsibilities

Date of Acceptance

Before the exempt organization’s ERO can e-file the return, the exempt

organization must:

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

FTB 8453-EO.

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

identification number and banking information.

Part III – Banking Information

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

The exempt organization can find the routing and account numbers on a

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

transmitted.

check or bank statement, or by contacting their financial institution. Do

not use a deposit slip as it may contain internal routing numbers.

• Submit the signed form FTB 8453-EO to the exempt organization’s

ERO (fax is acceptable).

Line 5 – The routing number must be nine digits. The first two digits

After the exempt organization’s return is e-filed, the exempt organization

must be between 01 and 12 or 21 and 32.

must retain the following documents for the California statute of

Line 6 – The account number can be up to 17 characters and can include

limitations period:

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

symbols.

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

• A paper copy of Form 199 and all supporting schedules.

Caution: If the bank or financial institution rejects the electronic funds

• A paper copy of the exempt organization’s federal return.

withdrawal due to an error in the routing number or account number, we

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

will send the exempt organization a notice that may include penalties and

interest.

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

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

Part IV – Declaration of Officer

or federal fee returns that are related to or subject to a federal audit or

An electronically transmitted tax return is not considered complete or

California audit.)

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

D Paying Your Fee

is transmitted.

When the exempt organization e-files their fee return, the exempt

Part V – Declaration of ERO and Paid Preparer

organization can choose from the following payment options:

The ERO must sign and complete Part V. Handwritten signatures, or

• Pay by electronic funds withdrawal (EFW): Exempt organizations

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

can have all or part of their balance due withdrawn electronically from

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

their bank account on the date the exempt organization chooses.

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

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

Additional Information

account number, we will send you a notice that may include penalties

and interest.

TTY/TDD: 800.822.6268 for persons with hearing or speech impairments.

To cancel an EFW, the exempt organization must call FTB e-Programs

Customer Service at 916.845.0353 at least two working days before

the date of the withdrawal.

FTB 8453-EO Instructions 2013

Form 8453-Eo - California E-File Return Authorization For Exempt Organizations - 2013 Page 2

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