Form 8879-Fid - California E-File Signature Authorization For Fiduciaries

Instructions for Form FTB 8879-FID

DO NOT MAIL THIS FORM TO THE FTB

California e-file Signature Authorization for Fiduciaries

General Information

D ERO Responsibilities

Before you can e-file your client’s fiduciary tax return, you must:

A Purpose of Form FTB 8879-FID

• Confirm the identity of the fiduciary or officer representing the

Form FTB 8879-FID, California e-file Signature Authorization for

fiduciary per FTB Pub . 1345, Section 6 .

Fiduciaries, must be completed when a fiduciary e-file tax return is being

• Complete form FTB 8879-FID through Part I with information from the

signed using the Practitioner PIN method . By signing this form, the

fiduciary’s tax return .

fiduciary or officer representing the fiduciary authorizes the Electronic

Return Originator (ERO) to enter the fiduciary or officer representing the

• Complete form FTB 8455-FID, California e-file Payment Record for

fiduciary’s personal identification number (PIN) on his or her 2013 e-filed

Fiduciaries, or a comparable form .

California fiduciary income tax return . This is a one-time authorization

• Enter the ERO firm name (not the name of the individual preparing the

tied to this specific tax return .

tax return) in Part II .

Form FTB 8879-FID does not serve as proof of filing – the

• Review the fiduciary’s tax return, plus banking information .

acknowledgement containing the date of acceptance for the accepted tax

• Provide the fiduciary (in electronic or paper format):

return is that proof .

o Form FTB 8879-FID .

Do not use form FTB 8879-FID if the fiduciary or officer representing

o A complete copy of their tax return .

the fiduciary will sign form FTB 8453-FID, California e-file Return

o Form FTB 8455-FID, California e-file Payment Record for

Authorization for Fiduciaries, or will enter their own PIN .

Fiduciaries, or a comparable form .

B Practitioner PIN Method

• Obtain the fiduciary or officer representing fiduciary’s signature after

The Practitioner PIN method is an electronic signature option for

the tax return is prepared but before you transmit it .

fiduciaries or officers representing fiduciaries e-filing their fiduciary

• Record the eleven-digit PIN that will be used as your signature .

income tax return through an ERO . To select this method, both the

• Sign and date form FTB 8879-FID .

fiduciary or officer representing the fiduciary and ERO must sign form

FTB 8879-FID .

After the tax return is e-filed, you must:

C Fiduciary Responsibilities

• Retain form FTB 8879-FID for four years from the due date of the tax

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

Before you can e-file the fiduciary tax return, you must:

is later .

• Inspect a copy of the fiduciary income tax return and ensure the

• Retain all required e-file return information per FTB Pub . 1345,

information is correct . Confirm the routing and account numbers

Section 7 .

entered into the tax preparation software .

• Upon request, provide a copy of form FTB 8879-FID to the fiduciary or

• Review and approve the sworn statements and disclosure statements .

the FTB .

• Indicate or verify the five-digit PIN that will be used as your signature .

*Exception: For VITA/TCE/Not for Profit Sites, the fiduciary must retain

• Receive and review the information on form FTB 8453-FID, California

these documents .

e-file Payment Record for Fiduciaries, or a comparable form .

E Banking Information

• Sign and date form FTB 8879-FID and submit it to your ERO (fax

Using or electronic funds withdrawal is voluntary and applies only to

is acceptable) .

the tax return you are filing at this time . Be sure the account information

Your tax return will not be transmitted to the Franchise Tax Board (FTB)

entered in the tax preparation software as shown on your tax return is

until the ERO receives your signed form FTB 8879-FID.

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

After the tax return is e-filed, you must retain the following documents (in

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

electronic or paper format) for the California statute of limitations period:

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

• Original Forms W-2 .

To cancel an electronic funds withdrawal or a scheduled estimated

tax payment, you must call FTB e-Programs Customer Service

• A copy of Form 541 .

at 916 .845 .0353 at least two working days before the date of

• A copy of form FTB 8455-FID, California e-file Payment Record for

the withdrawal .

Fiduciaries, or a comparable form .

Do not mail form FTB 8879-FID to the FTB.

• A copy of the federal tax return .

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

Other State Tax Credit . Refer to California Schedule S .

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

due date of the tax return or four years from the date the tax return is

filed . ( 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 .)

FTB 8879-FID Instructions 2013

Form 8879-Fid - California E-File Signature Authorization For Fiduciaries - 2013 Page 2

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