Form 8453-Llc - California E-File Return Authorization For Limited Liability Companies - 2015 Page 2


2015 Instructions 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 Web Pay, our
secure online payment service. Go to for more information.
A Purpose of Form FTB 8453-LLC
• Pay by credit card: The exempt organization can pay the amount
owed by Discover, MasterCard, Visa, or American Express Card. Go to
Form FTB 8453-LLC, California e-file Return Authorization for Limited
official . Official Payments charges a convenience fee for
Liability Companies, is the signature document for limited liability
using this service.
company (LLC) e-file returns. By signing this form, the LLC, electronic
return originator (ERO), and paid preparer declare that the return is
• Pay by check or money order: The LLC can pay by check or money order
true, correct, and complete. Additionally, the signatures authorize the
using form FTB 3588. Mail form FTB 3588 with payment to the FTB.
electronic transmission of the return to the Franchise Tax Board (FTB)
Using black or blue ink, make checks or money orders payable in U.S.
and the execution of any designated electronic account settlement.
dollars and drawn against a U.S. financial institution.
The form does not serve as proof of filing an electronic return — the
acknowledgement containing the date of acceptance for the return is that
Specific Instructions
Date of Acceptance
B ERO and Paid Preparer Responsibilities
Enter the date the FTB accepts the return in the space at the top of form
As an authorized e-file provider, you must:
FTB 8453-LLC.
• Review the LLC’s return, plus entries, and banking information on form
FTB 8453-LLC.
Part III – Make Annual Tax Payment or Estimated
• Obtain the LLC authorized member or manager's signature after you
Fee Payment for 2016
prepare the return, but before you transmit it.
• Sign form FTB 8453-LLC.
When the LLC e-files their tax return it may opt to schedule the electronic
• Provide the LLC authorized member or manager with:
payment of the annual tax, or estimated fee payment for taxable year
2016. The amount the LLC designates will be withdrawn from a single
– A signed original or copy of form FTB 8453-LLC.
LLC account listed in Part IV on the date the LLC selects. Select a date
– A copy of the LLC return and associated forms and schedules.
• Retain the original or faxed signed form FTB 8453-LLC with a copy of
on or before the due date of the annual tax or estimated fee payment to
the return in your records.
avoid penalties and interest charges.
Limited Liability Companies (LLCs) are required to estimate and pay the
C Limited Liability Company (LLC)
LLC fee by the 15th day of the 6th month after the beginning of the taxable
year. (AB 1452 Stats. 2008 CH 763)
To cancel a scheduled annual tax or estimated fee payment, the LLC
Before the LLC’s ERO can e-file the LLC return, the LLC authorized
must call FTB e-Programs Customer Service at 916.845 .0353 at least two
member or manager must:
working days before the date of the withdrawal.
• Verify all information on form FTB 8453-LLC, including employer
identification number and banking information.
Part IV – Banking Information
• Inspect a copy of the return and ensure the information is correct.
• Sign form FTB 8453-LLC after the return is prepared but before it is
Find the routing and account numbers on the LLC’s check or bank
statement, or by contacting the LLC’s financial institution. Do not use a
• Submit the signed form FTB 8453-LLC to the LLC’s ERO (fax is
deposit slip as it may contain internal routing numbers.
Line 9 – The routing number must be nine digits. The first two digits
After the LLC’s return is e-filed, the LLC must retain the following
must be between 01 and 12 or 21 and 32.
documents for the California statute of limitations period:
Line 10 – The account number can be up to 17 characters and can
• Form FTB 8453-LLC (signed original or copy of the form).
include numbers and letters. Include hyphens, but omit spaces and
• A paper copy of Form 568, and all supporting schedules.
special symbols.
• A paper copy of the LLC’s federal tax return.
Caution: Be sure the account information is correct. If the bank or
The California statute of limitations is the later of four years from the due
financial institution rejects the electronic funds withdrawal due to an error
date of the return or four years from the date the return is filed.
in the routing number or account number, we will send the LLC a notice
(Exception: An extended statute of limitations period may apply for
that may include penalties and interest.
California or federal tax returns that are related to or subject to a federal
Part V – Declaration of Authorized Member or
audit or California audit.)
D Paying Your Taxes
An electronically transmitted tax return is not considered complete or
When the LLC e-files, the LLC can choose from the following payment
filed unless form FTB 8453-LLC is signed by the authorized member or
manager before the return is transmitted.
• Pay by electronic funds withdrawal: The LLC can have all or part of its
balance due withdrawn electronically from its bank account on the date
Part VI – Declaration of ERO and Paid Preparer
the LLC chooses.
The ERO must sign and complete Part VI. Handwritten signatures or
If the limited liability company uses this option, Do Not Send The
approved alternatives are acceptable as noted in Pub. 1345. If the ERO is
Payment Voucher (FTB 3588, Payment Voucher for LLC e-filed
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
To cancel an electronic funds withdrawal, the LLC must call FTB
sign in the space for “Paid Preparer Must Sign.”
e-Programs Customer Service at 916.845.0353 at least two working
Additional Information
days before the date of the withdrawal.
TTY/TDD: 800.822.6268 for persons with hearing or speech
FTB 8453-LLC Instructions 2015


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