Form 8453-Ol - California Online E-File Return Authorization For Individuals

2014 Instructions for Form FTB 8453-OL

California Online e-file Return Authorization for Individuals

General Information

Part II – Settle Your Account Electronically

Using direct deposit or electronic funds withdrawal is voluntary and

A Purpose of Form FTB 8453-OL

applies only to the return you are filing at this time. If you want your refund

Form FTB 8453-OL, California Online e-file Return Authorization for

directly deposited into one or more accounts or your payment withdrawn

Individuals, is the signature document for self-prepared individual e-file

electronically from your account, you must complete the applicable Parts II,

returns. By signing this form, you declare that the return is true, correct,

III, and IV before you transmit the return. We will not honor requests

and complete. Additionally, you authorize the electronic transmission of the

completed after transmission of the return. Be sure the account information

return to the Franchise Tax Board (FTB) and the execution of any designated

is correct. If the bank or financial institution rejects the electronic funds

electronic account settlement. The form does not serve as proof of filing an

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

electronic return – the acknowledgement containing the date of acceptance

send you a notice that may include penalties and interest.

for the accepted return is that proof.

To cancel an electronic funds withdrawal, you must call FTB e-Programs

B Taxpayer Responsibilities

Customer Service at 916.845 .0353 at least two working days before the date

of the withdrawal.

Before you e-file your return, you must:

Part III – Make Estimated Tax Payments for 2015

• Verify all information on the form FTB 8453-OL, including SSN(s), ITIN(s),

and banking information. Reconfirm your routing and account numbers.

When you e-file, you may opt to schedule the electronic payment of estimated

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

tax payments for taxable year 2015. The amount you designate will be

• Sign form FTB 8453-OL after you prepare the return, but before you

withdrawn from the account listed in Part IV on the date you select. Be sure to

transmit it.

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

After you e-file your return, you must retain the following documents for the

penalties and interest charges.

California statute of limitations period:

To cancel a scheduled estimated tax payment, you must call FTB

• Form FTB 8453-OL

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

• Original Form(s) W-2, W-2G, and 1099R

before the date of the withdrawal.

• A paper copy of Form 540, Form 540 2EZ, Long or Short Form 540NR

Part IV – Banking Information

• A paper copy of your federal tax return

• A paper copy of your other state income tax return if you claimed the

Individual taxpayers may request that their refund be electronically deposited

California Other State Tax Credit. Refer to California Schedule S.

into more than one checking or savings account. It’s fast, safe, and

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

convenient to have your refund directly deposited into your bank account.

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

You can find the routing and account numbers on a check or bank statement,

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

or by contacting your financial institution. Do not use a deposit slip as it may

or federal tax returns that are related to or subject to a federal audit.)

contain internal routing numbers.

C Refund Information

Lines 8 and 12 – The refund amounts you designated for direct deposit.

Line 9 and 13 – The routing number must be nine digits. The first two digits

Check the status of your tax refund at ftb.ca.gov or call FTB’s automated

must be between 01 and 12 or 21 and 32.

toll-free telephone service at 800.338.0505.

Line 10 and 14 – The account number can be up to 17 characters and can

D Paying Your Taxes

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

symbols.

If you owe tax, you must pay it by April 15, 2015, to avoid penalties and

interest. When you e-file, you can choose from the following payment

Note: Some financial institutions will not allow a joint refund to be deposited

options:

to an individual account. If the direct deposit is rejected, we will issue a paper

check.

• Pay by electronic funds withdrawal: You can have all or part of your

balance due withdrawn electronically from your bank account on the date

Caution: Check with your financial institution to make sure your deposit will

you choose. See Part II.

be accepted and to get the correct routing and account numbers. The FTB is

• Pay online: You can pay the amount owed using Web Pay, our secure

not responsible for a lost refund due to incorrect account information entered

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

by you or your representative.

• Pay by credit card: You can use your Discover, MasterCard, Visa, or

Part V – Declaration of Taxpayer(s)

American Express card to pay your tax. Call 800.272.9829 or go to

. Use jurisdiction code 1555. Official Payments Corp.

An e-filed tax return is not considered complete or filed unless you sign form

charges a convenience fee for using this service. If you pay by credit card,

FTB 8453-OL before you transmit the return.

do not mail the voucher (form FTB 3582) to the FTB.

Deceased taxpayer(s) – The legal representative (e.g., beneficiary,

• Pay by check or money order: You can pay by check or money order

administrator, or executor) of the deceased taxpayer’s estate must sign form

using the form FTB 3582, Payment Voucher for Individual e-filed Returns.

FTB 8453-OL before the return is transmitted.

Mail form FTB 3582 with your check or money order to the FTB using the

If you are the surviving spouse/RDP and no administrator or executor has

address printed on the voucher.

been appointed, you may still file a joint return for the year of death. Indicate

Make all checks or money orders payable in U.S. dollars and drawn against

next to your signature that you are the surviving spouse/RDP. Also, print

a U.S. financial institution.

“ Deceased” and the date of death next to the name of the deceased taxpayer.

Mandatory e-pay – If you are required by Revenue and Taxation Code

If you file a return and claim a refund due to a deceased taxpayer, you are

Section 19011.5 to make your payments electronically, you must make your

certifying under penalty of perjury either that you are the legal representative

tax return payment electronically (e.g. EFW, Web Pay or credit card). Go to

of the deceased taxpayer’s estate (in this case, you must attach certified copies

ftb.ca.gov and search for mandatory e-pay for more information.

of the letters of administration or letters testamentary to form FTB 8453-OL) or

that you are entitled to the refund as the deceased’s surviving relative or sole

Specific Instructions

beneficiary under the provisions of the California Probate Code. You must also

attach a copy of federal Form 1310, Statement of Person Claiming Refund Due

Date of Acceptance

a Deceased Taxpayer, or a copy of the death certificate to form FTB 8453-OL.

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

Additional Information

FTB 8453-OL.

TTY/TDD:

800.822.6268 for persons with hearing or speech impairments.

FTB 8453-OL Instructions 2014

Form 8453-Ol - California Online E-File Return Authorization For Individuals - 2014 Page 2

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