Form 8453-C - California E-File Return Authorization For Corporations

Instructions for Form FTB 8453-C

California e-file Return Authorization for Corporations

General Information

• Pay by electronic funds transfer (EFT): If the corporation is enrolled

in our EFT program the corporation can pay their estimate payments,

A Purpose of Form FTB 8453-C

extension payments, and balance due through this program.

Corporations that meet certain requirements must remit all of their

Form FTB 8453-C, California e-file Return Authorization for Corporations,

payments through EFT rather than by paper checks or money orders

is the signature document for corporate e-file returns. By signing

to avoid the EFT penalty. Corporations that remit an estimated tax

this form, the corporation, Electronic Return Originator (ERO), and

payment or extension payment in excess of $20,000 or that have a

paid preparer declare that the return is true, correct, and complete.

total tax liability in excess of $80,000 must remit all of their payments

Additionally, the signatures authorize the electronic transmission of

through EFT. The FTB will notify corporations that are subject to this

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

requirement. Those that do not meet these requirements and wish to

designated electronic account settlement. The form does not serve as

participate on a voluntary basis may do so.

proof of filing an electronic return – the acknowledgement containing the

date of acceptance for the return is that proof.

If the corporation is paying through EFT, Do Not Send The Payment

Voucher (FTB 3586, Payment Voucher for Corporation e-filed Returns).

B ERO and Paid Preparer Responsibilities

• Pay Online: The corporation can pay the amount owed using

As an authorized e-file provider, you must:

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

• Review the corporation’s return, plus entries, and banking information

more information.

on form FTB 8453-C.

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

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

money order using form FTB 3586. Mail form FTB 3586 with payment

but before you transmit it.

to the FTB using the address printed on the voucher.

• Sign form FTB 8453-C.

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

• Provide the corporate officer with:

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

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

Specific Instructions

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

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

Date of Acceptance

return in your records.

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

C Corporation Responsibilities

FTB 8453-C.

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

Part III – Make Estimated Tax Payments for 2014

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

identification number and banking information.

When the corporation e-files their tax return, the corporation may opt to

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

schedule the electronic payment of estimated tax payments for taxable

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

year 2014. The amount the corporation designates will be withdrawn

transmitted.

from a single account listed in Part IV on the date the corporation selects.

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

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

acceptable).

payment to avoid penalties and interest charges.

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

To cancel a scheduled estimated tax payment, the corporation must call

following documents for the California statute of limitations period:

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

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

days before the date of the withdrawal.

• A paper copy of Form 100, 100W, or 100S, and all supporting schedules.

Part IV – Banking Information

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

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

The corporation can find the routing and account numbers on a check or

bank statement, or by contacting their financial institution. Do not use a

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

deposit slip as it may contain internal routing numbers.

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

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

Line 10 – The routing number must be nine digits. The first two digits

California audit.)

must be between 01 and 12 or 21 and 32.

D Refund Information

Line 11 – The account number can be up to 17 characters and can

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

If the corporation wants their refund directly deposited into the corporate

special symbols.

bank account, the corporation must complete Parts II and IV before

Caution: Check with the corporation’s financial institution to make sure

transmitting the return.

the deposit will be accepted and to get the correct routing and account

To cancel the direct deposit of refund, call FTB e-Programs Customer

numbers. The FTB is not responsible for a lost refund due to incorrect

Service at 916.845.0353.

account information entered by the corporation or its representative.

E Paying Your Taxes

Also, if the bank or financial institution rejects the electronic funds

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

When the corporation e-files their tax return, the corporation can choose

will send the corporation a notice that may include penalties and interest.

from the following payment options:

Part V – Declaration of Officer

• Pay by electronic funds withdrawal (EFW): Corporations can have all

or part of their balance due withdrawn electronically from their bank

An electronically transmitted tax return is not considered complete or

account on the date the corporation chooses. Be sure the account

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

information is correct. If the bank or financial institution rejects the

transmitted.

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

Part VI – Declaration of ERO and Paid Preparer

send you a notice that may include penalties and interest.

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

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

Customer Service at 916.845.0353 at least two working days before

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

the date of the withdrawal.

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

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

Note: If the corporation uses the EFW payment option and the

corporation is a mandatory EFT participant, then the corporation would

still be in compliance with the mandatory EFT program.

Additional Information

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

FTB 8453-C Instructions 2013

Form 8453-C - California E-File Return Authorization For Corporations - 2013 Page 2

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