DO NOT MAIL THIS FORM TO THE FTB
e-file Opt-Out Record for Individuals
California law requires individual income tax returns prepared by certain income tax preparers to be electronically filed
(e-filed) unless the taxpayer elects not to e-file or the tax preparer cannot e-file the return due to reasonable cause. Use
this form to record when and why the return was not e-filed.
Do not mail this form to the Franchise Tax Board (FTB). Please keep it for your records.
For married/registered domestic partners (RDPs) filing jointly, only one spouse/RDP needs to sign.
Part I: Taxpayer Information
Your first name
Your SSN or ITIN
If filing jointly, spouse’s/RDP’s first name
Spouse’s/RDP’s SSN or ITIN
Street address (number and street) or PO box
Foreign country name
Foreign postal code
I elect not to e-file my tax return.
Spouse’s/RDP’s signature (if filing jointly)
Part II: Tax Preparer Information
I am not e-filing this taxpayer’s return due to reasonable cause.
Paid preparer’s signature
Paid preparer’s name
Firm’s name (if applicable)
Firm’s or preparer’s address
For Privacy Notice, get FTB 1131 ENG/SP.