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

2015 Instructions for Form FTB 8453-C

California e-file Return Authorization for Corporations

General Information

Corporations that meet certain requirements must remit all of their

payments through EFT rather than by paper checks or money orders to

A Purpose of Form FTB 8453-C

avoid the EFT penalty. Corporations that remit an estimated tax payment or

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

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

excess of $80,000 must remit all of their payments through EFT. The FTB

the signature document for corporate e-file returns. By signing this form, the

will notify corporations that are subject to this requirement. Corporations

corporation, electronic return originator (ERO), and paid preparer declare that

required to remit payments electronically may use Web Pay or credit card

the return is true, correct, and complete. Additionally, the signatures authorize

and be considered in compliance with that requirement. Those that do not

the electronic transmission of the return to the Franchise Tax Board (FTB)

meet these requirements and wish to participate on a voluntary basis may

and the execution of any designated electronic account settlement. The form

do so.

does not serve as proof of filing an electronic return – the acknowledgement

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

containing the date of acceptance for the return is that proof.

Voucher (FTB 3586, Payment Voucher for Corps and Exempt Orgs e-filed

B ERO and Paid Preparer Responsibilities

Returns).

• Pay online: The corporation can pay the amount owed using Web Pay, our

As an authorized e-file provider, you must:

secure online payment service. Go to ftb.ca.gov for more information.

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

Pay by credit card: The exempt organization can pay the amount owed

form FTB 8453-C.

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

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

. Official Payments charges a convenience fee for using this

before you transmit it.

service.

• Sign form FTB 8453-C.

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

• Provide the corporate officer with:

order using form FTB 3586. Mail form FTB 3586 with payment to the FTB

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

using the address printed on the voucher.

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

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

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

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

return in your records.

C Corporation Responsibilities

Specific Instructions

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

Date of Acceptance

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

identification number and banking information.

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

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

FTB 8453-C.

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

Part III – Make Estimated Tax Payments for 2016

transmitted.

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

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

acceptable).

schedule the electronic payment of estimated tax payments for taxable year

2016. The amount the corporation designates will be withdrawn from a

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

single account listed in Part IV on the date the corporation selects. Be sure to

following documents for the California statute of limitations period:

select a date on or before the due date of the estimated tax payment to avoid

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

penalties and interest charges.

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

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

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

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

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

before the date of the withdrawal.

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

Part IV – Banking Information

(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 California

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

audit.)

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

D Refund Information

slip as it may contain internal routing numbers.

If the corporation wants their refund directly deposited into the corporate

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

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

be between 01 and 12 or 21 and 32.

transmitting the return.

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

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

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

Service at 916.845.0353.

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

E Paying Your Taxes

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

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

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

information entered by the corporation or its representative. Also, if the bank

the following payment options:

or financial institution rejects the electronic funds withdrawal due to an error

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

in the routing number or account number, we will send the corporation a

part of their balance due withdrawn electronically from their bank account

notice that may include penalties and interest.

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

Part V – Declaration of Officer

correct. If the bank or financial institution rejects the EFW due to an error

in the routing number or account number, we will send you a notice that

An electronically transmitted tax return is not considered complete or

may include penalties and interest.

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

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

transmitted.

Service at 916.845.0353 at least two working days before the date of the

Part VI – Declaration of ERO and Paid Preparer

withdrawal.

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

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

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

is a mandatory EFT participant, then the corporation would still be in

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

compliance with the mandatory EFT program.

the ERO is not the paid preparer, the paid preparer must sign in the space for

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

“Paid Preparer Must Sign.”

EFT program the corporation can pay their estimate payments, extension

payments, and balance due through this program.

Additional Information

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

FTB 8453-C Instructions 2015

Form 8453-C - California E-File Return Authorization For Corporations - 2015 Page 2

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