Form 8453-P - California E-File Return Authorization For Partnerships - 2012 Page 2
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1
2Instructions for Form FTB 8453-P
California e-file Return Authorization for Partnerships
General Information
• Pay Online: The partnership can pay the amount owed using our
online payment service for businesses. Go to ftb.ca.gov for more
A Purpose of Form FTB 8453-P
information.
• Pay by check or money order: The partnership can pay by check or
Form FTB 8453-P, California e-file Return Authorization for Partnerships,
money order using form FTB 3587. Mail form FTB 3587 with payment
is the signature document for partnership e-file returns. By signing
to the FTB.
this form the partnership, Electronic return originator (ERO), and
Using black or blue ink, make checks or money orders payable in U.S.
paid preparer declare that the return is true, correct, and complete.
dollars and drawn against a U.S. financial institution.
Additionally, the signatures authorize the electronic transmission of
the return to the Franchise Tax Board (FTB) and the execution of any
Specific Instructions
designated electronic account settlement. The form does not serve as
proof of filing an electronic return — the acknowledgement containing
Date of Acceptance
the date of acceptance for the return is that proof.
Enter the date FTB accepts the return in the space at the top of form
B ERO and Paid Preparer Responsibilities
FTB 8453-P.
As an authorized e-file provider, you must:
Part III – Banking Information
• Review the partnership’s return, plus entries and banking information
Find the routing and account numbers on a check or bank statement, or
on form FTB 8453-P.
by contacting the partnership’s financial institution. Do not use a deposit
• Obtain the partnership officer’s signature after you prepare the return
slip as it may contain internal routing numbers.
but before you transmit it.
Line 6 – The routing number must be nine digits. The first two digits
• Sign form FTB 8453-P.
• Provide the partnership officer with:
must be between 01 and 12 or 21 and 32.
– A signed original or copy of form FTB 8453-P.
Line 7 – The account number can be up to 17 characters and can include
– A copy of the partnership return and associated forms and
numbers and letters. Include hyphens but omit spaces and special
schedules.
symbols.
• Retain the original or faxed signed form FTB 8453-P with a copy of the
Caution: Be sure the account information is correct. If the bank or
return in your records.
financial institution rejects the electronic funds withdrawal due to an error
in the routing number or account number, we will send the partnership a
C Partnership Responsibilities
notice that may include penalties and interest.
Before the ERO can e-file the partnership’s return, the partnership must:
Part IV – Declaration of Officer
• Verify all information on form FTB 8453-P, including employer
identification number and banking information.
An electronically transmitted tax return is not considered complete or
• Inspect a copy of the return and ensure the information is correct.
filed unless form FTB 8453-P is signed by the partnership’s officer before
• Sign form FTB 8453-P after the return is prepared but before it is
the return is transmitted.
transmitted.
Part V – Declaration of ERO and Paid Preparer
• Submit the signed form FTB 8453-P to their ERO (fax is acceptable).
After the partnership’s return is e-filed, the partnership must retain the
The ERO must sign and complete Part V. Handwritten signatures, or
following documents for the California statute of limitations period:
approved alternatives are acceptable as noted in Pub. 1345. If the ERO is
also the paid preparer, the ERO must check the box labeled “Check if also
• Form FTB 8453-P (signed original or copy of the form).
• A paper copy of Form 565, and all supporting schedules.
paid preparer.” If the ERO is not the paid preparer, the paid preparer must
• A paper copy of the partnership’s federal tax return.
sign in the space for “Paid Preparer Must Sign.”
The California statute of limitations is the later of four years from the
Additional Information
due date of the return or four years from the date the return is filed.
(Exception: An extended statute of limitations period may apply for
TTY/TDD: 800.822.6268 for persons with hearing or speech
California or federal tax returns that are related to or subject to a federal
impairments.
audit or California audit.)
D Paying Your Taxes
When the partnership e-files, the partnership can choose from the
following payment options:
• Pay by electronic funds withdrawal: The partnership can have all or
part of its balance due withdrawn electronically from its bank account
on the date the partnership chooses.
If the partnership uses this option, Do Not Send The Payment Voucher
(FTB 3587, Payment Voucher for LP, LLP, and REMIC e-filed Returns).
To cancel an electronic funds withdrawal, the partnership must
call FTB e-Programs Customer Service at 916.845.0353 at least two
working days before the date of the withdrawal.
FTB 8453-P Instructions 2012
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