Form 8453 - California E-File Return Authorization For Individuals - 2015 Page 2
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32015 Instructions for Form FTB 8453
California e-file Return Authorization for Individuals
General Information
E Paying Your Taxes
If you owe tax, you must pay it by April 18, 2016, to avoid penalties and
A Purpose of Form FTB 8453
interest. When you e-file, you can choose from the following payment
options:
Form FTB 8453, California e-file Return Authorization for Individuals, is
the signature document for individual e-file returns. By signing this form
• Pay by electronic funds withdrawal: You can have all or part of your
the taxpayer, electronic return originator (ERO), and paid preparer declare
balance due withdrawn electronically from your bank account on the
that the return is true, correct, and complete. Additionally, the signatures
date you choose. See Part II.
authorize the electronic transmission of the return to the Franchise Tax
• Pay online: You can pay the amount owed using Web Pay, our secure
Board (FTB) and the execution of any designated electronic account
online payment service. Go to ftb.ca.gov for more information.
settlement. The form does not serve as proof of filing an electronic
• Pay by credit card: You can use your Discover, MasterCard, Visa, or
return — the acknowledgement containing the date of acceptance for the
American Express card to pay your tax. Go to
accepted return is that proof.
or call 800.272.9829. Use jurisdiction
B ERO and Paid Preparer Responsibilities
code 1555. Official Payments Corp. charges a convenience fee for
using this service. If you pay by credit card, do not mail the voucher
As an authorized e-file provider, you must:
(FTB 3582, Payment Voucher for Individual e-filed Returns) to us.
• Review the taxpayer’s return, plus entries and banking information on
• Pay by check or money order: You can pay by check or money order
form FTB 8453. Obtain each taxpayer’s signature after you prepare the
using FTB 3582. Mail FTB 3582 with your check or money order to
return but before you transmit it.
us using the address printed on the voucher. Do not include a copy of
your return. Make all checks or money orders payable in U.S. dollars
• Sign form FTB 8453.
and drawn against a U.S. financial institution.
• Provide taxpayer(s) with:
Mandatory e-pay – If you are required by Revenue and Taxation Code
– A signed original or copy of form FTB 8453.
Section 19011.5 to make your payments electronically, you must make
– Original Form(s) W-2, W-2G, and 1099R.
your tax return payment electronically (e.g. EFW, Web Pay or credit card).
– A copy of the taxpayer’s return and associated forms and
Go to ftb.ca.gov and search for mandatory epay for more information.
schedules.
• Retain the original or faxed signed form FTB 8453 for four years from
Specific Instructions
the due date of the return or four years from the date the return is filed,
whichever is later. (Exception: VITA/TCE/Not for Profit Sites – Give the
signed form FTB 8453 to the taxpayer.)
Date of Acceptance
C Taxpayer Responsibilities
Enter the date the FTB accepts the return in the space at the top of form
FTB 8453.
Before your ERO can e-file your return, you must:
Part II – Settle Your Account Electronically
• Verify all information on form FTB 8453, including SSN(s), ITIN(s), and
banking information. Confirm your routing and account numbers.
Using direct deposit or electronic funds withdrawal is voluntary and
applies only to the return you are filing at this time. If you want your
• Inspect a copy of the return and ensure the information is correct.
refund directly deposited into one or more accounts, or your payment
• Sign form FTB 8453 after the return is prepared but before it is
withdrawn electronically from your account, you must complete the
transmitted.
banking information on your return and complete Parts II and IV of form
• Submit the signed form FTB 8453 to your ERO (fax is acceptable).
FTB 8453 before transmitting the return.
After your return is e-filed, you must retain the following documents for
We will not honor requests completed after transmission of the return. Be
the California statute of limitations period:
sure the account information is correct. If the bank or financial institution
• Form FTB 8453 (signed original or copy of the form).
rejects the electronic funds withdrawal due to an error in the routing
number or account number, we will send you a notice that may include
• Original Form(s) W-2, W-2G, and 1099R.
penalties and interest.
• A paper copy of Form 540, Form 540 2EZ, Long or Short Form 540NR.
To cancel an electronic funds withdrawal, you must call FTB
• A paper copy of your federal tax return.
e-Programs Customer Service at 916.845.0353 at least two working days
• A paper copy of your other state income tax return if you claimed the
before the date of the withdrawal.
California Other State Tax Credit. Refer to California Schedule S.
Part III – Make Estimated Tax Payments for 2016
The California statute of limitations is the later of four years from the
due date of the return or four years from the date the return is filed.
When you e-file you may opt to schedule the electronic payment
(Exception: An extended statute of limitations period may apply for
of estimated tax payments for taxable year 2016. The amounts you
California or federal tax returns that are related to or subject to a federal
designate on line 6 will be withdrawn from the account listed on lines 9,
audit.)
10, and 11 on the date you select. Be sure to select a date on or before
the due date of the estimated tax payment to avoid penalties and interest
D Refund Information
charges.
To cancel a scheduled estimated tax payment, you must call the FTB
Check your tax refund status at ftb.ca.gov and search for refund status
e-Programs Customer Service at 916.845.0353 at least two working days
or call our automated phone service at 800.338.0505.
before the date of the withdrawal.
FTB 8453 Instructions 2015 Page 1
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