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2015 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 Corps and Exempt

information on form FTB 8453-EO.

Orgs 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 credit card: The exempt organization can pay the amount

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

owed by Discover, MasterCard, Visa, or American Express Card. Go to

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

official . Official Payments charges a convenience fee

schedules.

for using this service.

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

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

the return in your records.

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

C Organization Responsibilities

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

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

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

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

organization must:

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

Specific Instructions

identification number and banking information.

Date of Acceptance

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

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

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

transmitted.

FTB 8453-EO.

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

Part III – Banking Information

ERO (fax is acceptable).

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

The exempt organization can find the routing and account numbers on

must retain the following documents for the California statute of

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

limitations period:

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

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

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

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

must be between 01 and 12 or 21 and 32.

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

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

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

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

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

symbols.

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

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

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

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

California audit.)

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

D Paying Your Fee

interest.

Part IV – Declaration of Officer

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

organization can choose from the following payment options:

An electronically transmitted tax return is not considered complete or

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

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

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

is transmitted.

their bank account on the date the exempt organization chooses.

Part V – Declaration of ERO and Paid Preparer

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

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

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

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

and interest.

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 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.

Additional Information

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

FTB 8453-EO Instructions 2015

Form 8453-Eo - California E-File Return Authorization For Exempt Organizations - 2015 Page 2

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