Form 8453-Llc - California E-File Return Authorization For Limited Liability Companies - 2011 Page 2
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1
2Instructions 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 our secure
online payment service for businesses. Go to ftb.ca.gov and search
A Purpose of Form FTB 8453-LLC
for web pay.
• Pay by check or money order: The LLC can pay by check or money
Form FTB 8453-LLC, California e-file Return Authorization for Limited
order using form FTB 3588. Mail form FTB 3588 with payment to the
Liability Companies, is the signature document for limited liability
FTB.
company LLC e-file returns. By signing this form, the LLC, Electronic
Return Originator (ERO), and paid preparer declare that the return is
Using black or blue ink, make checks or money orders payable in U.S.
true, correct, and complete. Additionally, the signatures authorize the
dollars and drawn against a U.S. financial institution.
electronic transmission of the return to the Franchise Tax Board (FTB)
Specific Instructions
and the execution of any designated electronic account settlement.
The form does not serve as proof of filing an electronic return — the
Date of Acceptance
acknowledgement containing the date of acceptance for the return is that
proof.
Enter the date FTB accepts the return in the space at the top of form
FTB 8453-LLC.
B ERO and Paid Preparer Responsibilities
Part III – Make Annual Tax Payment or Estimated
As an authorized e-file provider, you must:
• Review the LLC’s return, plus entries, and banking information on form
Fee Payment for 2012
FTB 8453-LLC.
When the LLC e-files their tax return it may opt to schedule the electronic
• Obtain the LLC officer’s signature after you prepare the return, but
payment of the annual tax, or estimated fee payment for taxable year
before you transmit it.
2012. The amount the LLC designates will be withdrawn from a single
• Sign form FTB 8453-LLC.
LLC account listed in Part IV on the date the LLC selects. Select a date
• Provide the LLC officer with:
on or before the due date of the annual tax or estimated fee payment to
– A signed original or copy of form FTB 8453-LLC.
avoid penalties and interest charges.
– A copy of the LLC return and associated forms and schedules.
Limited Liability Companies (LLCs) are required to estimate and pay the
• Retain the original or faxed signed form FTB 8453-LLC with a copy of
LLC fee by the 15th day of the 6th month after the beginning of the taxable
the return in your records.
year. (AB 1452 Stats. 2008 CH 763)
C Limited Liability Company (LLC)
To cancel a scheduled annual tax or estimated fee payment, the LLC
Responsibilities
must call the FTB at 916.845.0353 at least two working days before the
date of the withdrawal.
Before the LLC’s ERO can e-file the LLC return, the LLC officer must:
• Verify all information on form FTB 8453-LLC, including employer
Part IV – Banking Information
identification number and banking information.
Find the routing and account numbers on the LLC’s check or bank
• Inspect a copy of the return and ensure the information is correct.
statement, or by contacting the LLC’s financial institution. Do not use a
• Sign form FTB 8453-LLC after the return is prepared but before it is
deposit slip as it may contain internal routing numbers.
transmitted.
• Submit the signed form FTB 8453-LLC to the LLC’s ERO (fax is
Line 9 – The routing number must be nine digits. The first two digits
acceptable).
must be between 01 and 12 or 21 and 32.
After the LLC’s return is e-filed, the LLC must retain the following
Line 10 – The account number can be up to 17 characters and can
documents for the California statute of limitations period:
include numbers and letters. Include hyphens, but omit spaces and
• Form FTB 8453-LLC (signed original or copy of the form).
special symbols.
• A paper copy of Form 568, and all supporting schedules.
Caution: Be sure the account information is correct. If the bank or
• A paper copy of the LLC’s federal tax return.
financial institution rejects the electronic funds withdrawal due to an error
The California statute of limitations is the later of four years from the due
in the routing number or account number, we will send the LLC a notice
date of the return or four years from the date the return is filed.
that may include penalties and interest.
(Exception: An extended statute of limitations period may apply for
Part V – Declaration of Officer
California or federal tax returns that are related to or subject to a federal
audit or California audit.)
An electronically transmitted tax return is not considered complete or
filed unless form FTB 8453-LLC is signed by the officer before the return
D Paying Your Taxes
is transmitted.
When the LLC e-files, the LLC can choose from the following payment
Part VI – Declaration of ERO and Paid Preparer
options:
• Pay by electronic funds withdrawal: The LLC can have all or part of its
The ERO must sign and complete Part VI. Handwritten signatures or
balance due withdrawn electronically from its bank account on the date
approved alternatives are acceptable as noted in Pub. 1345. If the ERO is
the LLC chooses.
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
If the limited liability company uses this option, Do Not Send The
sign in the space for “Paid Preparer Must Sign.”
Payment Voucher (form FTB 3588, Payment Voucher for LLC e-filed
Returns).
Additional Information
To cancel an electronic funds withdrawal, the LLC must call FTB
TTY/TDD: 800.822.6268 for persons with hearing or speech
at 916.845.0353 at least two working days before the date of the
impairments.
withdrawal.
FTB 8453-LLC Instructions 2011
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