Looking for a California Tax Forms And Templates? Download it for free!

2016 Instructions for Form FTB 8453-BE (PMT)

California Payment for Automatic Extension Authorization for Business Entities

Purpose of Form FTB 8453-BE (PMT)

Extension Tax Payment for 2016

Form FTB 8453-BE (PMT), California Payment for Automatic Extension

The business entity may opt to schedule the business entity’s extension

Authorization for Business Entities, is the signature document for the

tax payment for taxable year 2016. The amount designated on line 1 will

corporation, limited liability company, or partnership's e-file extension

be withdrawn from the account listed on lines 3, 4, and 5 on the date

payment the business entity or business entity’s representative

you select. Be sure to select the date on or before the due date of the

has authorized. By signing this form the business entity and paid

extension tax payment to avoid penalties and interest charges.

preparer declare the EFW payment request information is true, correct,

To cancel a scheduled extension tax payment, the business entity or

and complete. Additionally, the signatures authorize the electronic

the business entity’s representative must call FTB e-Programs Customer

transmission of the EFW payment request to the Franchise Tax Board

Service at 916.845.0353 at least two working days before the date of

(FTB) and the execution of any designated electronic account settlement.

withdrawal.

The form does not serve as proof of filing an electronic funds withdrawal

Payment Authorization

(EFW) – the acknowledgement containing the date of acceptance for the

accepted EFW request is that proof.

An e-filed EFW payment request is not considered e-filed unless the

FTB 8453-BE (PMT) is signed by the business entity or the business

Paid Preparer Responsibilities

entity’s representative before the payment(s) is transmitted.

As an authorized e-file provider, you must:

Additional Information

y Review the business entity’s EFW payment request information and

TTY/TDD: 800.822.6268 for persons with hearing or speech impairments.

banking information on the form FTB 8453-BE (PMT).

y Obtain the business entity or the business entity’s representative’s

signature after you prepare the EFW payment request but before you

transmit it.

y Sign form FTB 8453-BE (PMT).

y Provide the business entity or the business entity’s representative with

a signed original or copy of form FTB 8453-BE (PMT).

y Retain the original or faxed form FTB 8453-BE (PMT) for four years

from the date the EFW payment request is accepted.

Business Entity Responsibilities

Before the business entity’s can e-file your EFW payment request, you

must:

y Verify all information on form FTB 8453-BE (PMT), including

identifying number and banking information. Confirm your routing

and account numbers.

y Sign form FTB 8453-BE (PMT) after the EFW payment request is

prepared but before it is transmitted.

y Submit the signed form FTB 8453-BE (PMT) to the business entity’s

paid preparer (fax is acceptable).

After the business entity’s EFW payment request is e-filed, the business

entity must retain the form FTB 8453-BE (PMT) (signed original or copy

of the form) for the California statute of Limitations period.

The California statute of limitations is four years from the date the EFW

payment request is accepted.

Date of Acceptance

Enter the date the FTB accepts the EFW payment request in the space at

the top of form FTB 8453-BE (PMT).

Settle your Account Electronically

Using electronic funds withdrawal (EFW) is voluntary and applies only

to the EFW payment request you are filing at this time. If you want your

payment withdrawn from your account, you must complete the banking

information on your EFW payment request before the EFW payment

request is transmitted.

Be sure the account information is correct. If the banking information

is incorrect, the financial institution should dishonor the payment.

Generally, we will not charge a dishonored payment penalty for incorrect

payment information. However, we will charge a penalty if your payment

is dishonored due to insufficient funds or the account is closed.

Schedule the payment by the due date to avoid a late payment

penalty. For more payment options, go to ftb.ca.gov and search for

payment options.

FTB 8453-BE (PMT) Instructions (NEW 2016)

Form 8453-Be (Pmt) - California Payment For Automatic Extension Authorization For Business Entities - 2016 Page 2

Related Articles

Related forms

Related Categories