Electronic funds transfer for corporationsEFT

Electronic funds transfer (EFT) allows banks and corporations to transfer money from their bank account to us.

Banks and corporations must use EFT if either:

• Estimated tax payment or extension payment is over $20,000
• Total tax liability due is over $80,000

You can make EFT payments for:

• Bank and corporation tax
• Nonadmitted insurance tax
• Real estate withholding
• Resident and nonresident withholding

Your must include the EFT tax type code for your FTB account.

EFT payment options

Your EFT payment can be made with Automated Clearing House (ACH) debit or credit for free.

Once you choose an option, you must complete the Authorization Agreement for Electronic Funds Transfer (FTB 3815). For changes, submit a new form.

ACH debit

The ACH Debit method allows you to transfer funds by instructing the state to electronically debit a bank account you control for the amount that you report to the state's data collector. Your account will be debited only upon your initiation and for the amount you specify.

Registration

To use the ACH debit method, you must:

• Register with us and our vendor by completing and submitting an Authorization Agreement for Electronic Funds Transfer (FTB 3815) selecting the ACH Debit method
• After registering, we'll send you a confirmation letter with a security code.

Activating Account

After you have registered with FTB, you can initiate an ACH Debit payment using the Internet or telephone. Prior to making your first payment, you must activate your account with the state’s data collector.

Online
govone.com/PAYCAL

To activate your account via the Internet:

1. Visit govone.com/PAYCAL
2. Select California Franchise Tax Board
3. Select 'Register' under 'First time user,' from the Sign In page
4. Enter your FTB Entity Identification Number (FEIN) and Security Code, then enter the requested information to complete your account registration

If you make a payment using the touch-tone phone method, you will use the same security code you established on the Internet.

Phone
(800) 554-7500 (toll free)

To activate your account via phone

• Call the toll-free number to change your temporary security code to a 4-digit number
• If you choose to make a payment via the Internet you will use the same security code you established using the phone
• However, prior to using the Internet option, you will need to establish a password as described above by selecting "First time user" on the Sign In page.

Making a payment

1. Make your payment with the following information:
   1. 7-digit California corporation number
   2. Security code (Include your password if you pay online. You’ll use the same online password and security code first established.)
   3. 5-digit Tax Type Code
   4. Tax period ending date (the tax year’s income year ending date)
      1. Online: enter as MM/YYYY
      2. Phone: enter as MM/YY
   5. Payment amount (dollars and cents)
   6. Date you want the payment to transfer out of your account and into our bank account
2. Reporting  your payment
   • For your EFT payment to be timely, the funds must settle into our bank account no later than the first banking day after the payment due date.
   • To ensure your payment settles into the state's bank account on time, you must make your payment on or before the due date of your payment. The funds will settle into the state's bank account on the date you specify the funds to be debited from your bank account.
   • If you make your payment on your payment due date, you must submit your request online or complete your call by 3 PM Pacific Time.
   • After reporting your payment, you will receive a reference number. 
3. Schedule your payment
   

   You may schedule a payment up to 90 days in advance.

Other transactions

• Change your security code and password
  • Security code: online or by phone
  • Password: online only
• Cancel a payment – Online or by phone by 3 PM Pacific Time, 1 business day before your selected debit date
• Payment Inquiry – See the status of previously submitted payments

ACH credit

The ACH Credit method allows you to transfer funds by instructing your financial institution to debit your account and credit the state's bank account. You must pay any fees charged by your financial institution for any set-up costs and for each ACH Credit transaction initiated.

Your financial institution must originate your payment using the Cash Concentration or Disbursement plus Tax Payment Addendum (CCD+/TXP) format.

Prior to selecting the ACH Credit option, make sure your financial institution can initiate this transaction type in the required record format as shown on the TXP Addendum Record (FTB 3842A).

Once we receive your Authorization Agreement for Electronic Funds Transfer (FTB 3815), we’ll provide the record formats and our bank account information.

Making a Payment

Contact your financial institution for their instructions on how to initiate a payment.

For your EFT payment to be timely, your payment must settle into our bank account no later than the first banking day after the payment due date. Check with your financial institution to determine when you should initiate your payment so that it will be timely. 

If you are making payments to more than one California state department, note that each department has its own bank account number and requires different information.

If you need proof of payment, contact your financial institution to obtain proof and verify funds were transferred from your account to the State’s account. 

Discontinue or waive your EFT

Submit a request:

1. Download the discontinue or waiver request form
2. Complete, print, and send your request with the required documentation

   Fax

   (916) 855-5556

   Mail

   Electronic Funds Transfer Unit
   Franchise Tax Board
   PO Box 1468
   Sacramento CA 94257-0501

Contact e-Programs staff

Phone

(916) 845-4025
Call between 8 AM and 5 PM Pacific Time, weekdays, except state holidays.

Fax

(916) 855-5556

Mail

e-Programs Customer Service Unit
Franchise Tax Board
PO Box 1468
Sacramento, CA 95812-1468