Form 8453 Draft - California E-File Return Authorization For Individuals

Instructions for Form FTB 8453

DO NOT MAIL THIS FORM TO FTB

California e-file Return Authorization for Individuals

What’s New

Specific Instructions

DCN and Date of Acceptance

Registered Domestic Partners (RDP) – For purposes of California income tax,

references to a spouse, a husband, or a wife also refer to a Registered Domestic

The DCN is a unique 14-digit number assigned by the tax preparation software

Partner (RDP) unless otherwise specified. For more information on RDPs, get FTB

program to each return. EROs: enter the DCN and date we accept the return in the

Pub. 737, Tax Information for Registered Domestic Partners.

spaces at the top of form FTB 8453.

General Information

Part II – Settle Your Account Electronically

A Purpose of Form FTB 8453

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 refund directly deposited

Form FTB 8453, California e-file Return Authorization for Individuals, is the signature

into one or more accounts, or your payment withdrawn electronically from your

document for individual e-file returns. By signing this form the taxpayer, Electronic

account, you must complete the banking information on your return and complete

Return Originator (ERO), and paid preparer declare that the return is true, correct,

Parts II and IV of form FTB 8453 before transmitting the return.

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

We will not honor requests completed after transmission of the return. Be sure

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

the account information is correct. If the bank or financial institution rejects the

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

electronic funds withdrawal due to an error in the routing number or account

electronic return — the acknowledgement containing the date of acceptance and the

number, we will send you a notice that may include penalties and interest.

declaration control number (DCN) for the accepted return is that proof.

To cancel an electronic funds withdrawal, you must call the FTB at

B ERO and Paid Preparer Responsibilities

(916) 845-0353 at least two working days before the date of the withdrawal.

Part III – Make Estimated Tax Payments for 2008

As an authorized e-file provider, you must:

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

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

FTB 8453. Obtain each taxpayer’s signature after you prepare the return but

tax payments for taxable year 2008. The amounts you designate on line 6 will be

before you transmit it.

withdrawn from the account listed on lines 9, 10, and 11 on the date you select.

• Sign form FTB 8453.

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

• Provide taxpayer(s) with:

avoid penalties and interest charges.

– A signed original or copy of form FTB 8453.

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

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

(916) 845-0353 at least two working days before the date of the withdrawal.

– A copy of the taxpayer’s return and associated forms and schedules.

Part IV – Banking Information

• Retain the original or faxed signed form FTB 8453 for four years from the due

date of the return or four years from the date the return is filed, whichever is

Individual taxpayers may request that their refund be electronically deposited into

later. (Exception: VITA/TCE/Not for Profit Sites – Give the signed form FTB 8453

more than one checking or savings account. It’s fast, safe, and convenient to have

to the taxpayer.)

your refund directly deposited into your bank account.

C Taxpayer Responsibilities

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

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

Before your ERO can e-file your return, you must:

internal routing numbers.

• Verify all information on form FTB 8453, including SSN(s), ITIN(s), and banking

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

information. Reconfirm your routing and account numbers.

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

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

must be between 01 and 12 or 21 and 32.

• Sign form FTB 8453 after the return is prepared but before it is transmitted.

• Submit the signed form FTB 8453 to your ERO (fax is acceptable).

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

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

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

California statute of limitations period:

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

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

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

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

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

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

accepted and to get the correct routing and account numbers. The FTB is not

• A paper copy of your federal tax return.

responsible for a lost refund due to incorrect account information entered by you or

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

your representative.

Other State Tax Credit. Refer to California Schedule S.

Part V – Declaration of Taxpayer(s)

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. (Exception: An extended

An e-filed tax return is not considered complete or filed unless form FTB 8453 is

statute of limitations period may apply for California or federal tax returns that are

signed by you before the return is transmitted.

related to or subject to a federal audit.)

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

or executor) of the deceased taxpayer’s estate must sign form FTB 8453 before the

D Refund Information

return is transmitted.

Check the status of your tax refund. Go to our Website at and

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

search for refund status or call our automated phone service at (800) 338-0505.

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

your signature that you are the surviving spouse/RDP. Also, print “Deceased” and

E Paying Your Taxes

the date of death next to the name of the deceased taxpayer.

If you owe tax, you must pay it by April 15, 2008, to avoid penalties and interest.

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

When you e-file, you can choose from the following payment options:

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

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

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

the letters of administration or letters testamentary to form FTB 8453) or that you

due withdrawn electronically from your bank account on the date you choose.

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

See Part II.

under the provisions of the California Probate Code. You must also attach a copy

• Pay online: You can pay the amount you owe using our secure online payment

of federal Form 1310, Statement of Person Claiming Refund Due a Deceased

service, Web Pay. Go to our Website at and search for Web Pay.

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

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

Part VI – Declaration of ERO and Paid Preparer

American Express card to pay your tax. Go to

or call (800) 272-9829. Use jurisdiction code 1555. Official Payments Corp.

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

The ERO must sign and complete this part.

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

Only handwritten signatures are acceptable. If the ERO is also the paid preparer,

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

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

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

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

FTB 3582 with your check or money order to us using the address printed on

“Paid Preparer Must Sign.”

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

against a U.S. financial institution.

Assistance for Persons with Disabilities: We comply with the Americans with Disabilities Act. Persons with hearing or speech impairment please call TTY/TDD

(800) 822-6268.

FTB 8453 Instructions 2007

Form 8453 Draft - California E-File Return Authorization For Individuals - 2007 Page 3

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