California e-fileNews for e-file Professionals

FTB allows Year-Round and Previous Year Individual e-filing

The Franchise Tax Board allows year-round individual efiling. We no longer shut down our individual e-file program after October 15th. We also support e-filing of certain previous year returns through individual e-file. Check with your e-file Software Provider to see if they support these individual e-file features.

FTB allows e-file of Form 541, California Fiduciary Income Tax Return

In January 2014, we will begin accepting the Form 541, California Fiduciary Income Tax Return for taxable years beginning on or after January 1, 2013. Get more information.

California e-file Program Enrollment Requirements

FTB no longer requires separate enrollment for Electronic Return Originators. Get more information.

Subscription Services

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Business e-file

FTB offers year-round e-filing for Corporations, Exempt Organizations, Partnerships and Limited Liability Companies filing Forms 100, 100S, 100W, 100X, 199, 565 or 568, plus certain accompanying forms and schedules. For more information on Business e-file refer to FTB Publication 1345, 2013 e-file Handbook for authorized e-file Providers or visit our Business e-file page.

Individual Mandatory e-file

California law requires tax practitioners who prepare more than 100 California individual income tax returns annually and prepare one or more using tax preparation software to e-file all personal income tax returns. To learn more about this important law, visit our Mandatory e-file Information Center.

California e-file Signature Options for Individuals

FTB offers electronic signature options for individual e-filed returns. These options closely mirror those of the IRS through the use of taxpayer and Electronic Return Originator (ERO) PINs. In addition to these options, you continue to have the option of using the California e-file Return Authorization for Individuals form (FTB 8453). Check your software for support and signature options.

California e-file Signature Options for Fiduciaries

FTB offers an electronic signature option for fiduciary e-filed returns. Like the IRS, this option uses the fiduciary and ERO PINs. In addition to this option, FTB offers a pen-on-paper signature option using the California e-file Return Authorization for Fiduciaries form (FTB 8453-FID).

California e-file Return Authorization for Individuals (FTB 8453)

You can accept your client's form FTB 8453 via fax, or other electronic means. Remember, you must receive a signed authorization form before you transmit the return. Also you must retain the signed copy of form FTB 8453 for four years from the due date of the return or four years from the date the return was filed, whichever is later. Do not mail the California e-file Return Authorization for Individuals form to FTB or IRS.

California e-file Return Authorization for Fiduciaries (FTB 8453-FID)

You can accept your client's form FTB 8453-FID via fax, or other electronic means. A signed authorization form must be received before you transmit the return. You must retain the signed copy of form FTB 8453-FID for four years from the due date of the return or four years from the date the return was filed, whichever is later. Do not mail the California e-file Return Authorization for Individuals form to FTB or IRS.

California e-file Return Authorization for Corporations (FTB 8453-C), Exempt Organizations (FTB 8453-EO), Partnerships (FTB 8453-P), and Limited Liability Companies (FTB 8453-LLC)

The rules for individuals (above) is generally applicable to California e-file Return Authorization for Corporations, Partnerships, and Limited Liability Companies. You must retain a signed copy of the form FTB 8453-C, FTB 8453-EO, FTB 8453-P, or FTB 8453-LLC for the same period you retain the corporation, partnership, or limited liability company return. Do not mail the California e-file Return Authorization forms to FTB or IRS.

California e-file Signature Authorization for Individuals (FTB 8879)

Used to record and print taxpayer and tax preparer/ERO signature information when an individual return is signed electronically.

California e-file Payment Record for Individuals (FTB 8455)

Used to record and print payment information when an individual return is signed electronically. Note: This form is optional. Some software companies may report or document payment information on a separate form, record, or summary page.

e-file Opt-Out Record for Individuals (FTB 8454)

We developed this form for preparers mandated by law to e-file their clients' returns. You can use this form to record when and why you (the preparer) did not file a particular client's return. The e-file Opt-Out Record for Individuals (FTB 8454) is downloadable, fillable, and printable for your convenience. It may also be provided by the software you use.

California e-file Signature Authorization for Fiduciaries (FTB 8879-FID)

Used to record and print taxpayer and tax preparer/ERO signature information when an fiduciary return is signed electronically.

California e-file Payment Record for Fiduciaries (FTB 8455-FID)

Used to record and print payment information when an individual return is signed electronically. Note: This form is optional. Some software companies may report or document payment information on a separate form, record, or summary page.

Incorporating e-file into your office

We've met with a variety of tax professionals that have successfully incorporated e-file into their business and asked them how they did it. We've combined their advice, tips, and ideas into a helpful Individual e-file tutorial.

Registration for Taxpayers and Businesses using Certain FTB Online Services

Taxpayers and tax representatives no longer use the taxpayer's Customer Service Number (CSN) to view MyFTB Account information. They now go through a one-time registration process to select their own user name and password to use in place of the SSN and CSN combination. For more information visit: Access Your Account.

Request estimated tax payments with e-file return

You schedule electronic funds withdrawal requests for estimated tax payments as part of the e-file return transmission. Your software will record the date and amount of the payment requests in the return form record and will display the information on the California e-file Return Authorization form for Individuals (FTB 8453), California e-file Payment Record for Individuals (FTB 8455), or on another payment summary form. To cancel a scheduled estimated tax payment, your client must call us at least two business days before the date of the withdrawal. The number to call is 916.845.0353. Caution: You cannot use this function to schedule payments for anything other than 2014 estimated tax payments.

Planned system maintenance schedule

For process year 2014, we are reserving Tuesday mornings from 5:00 a.m. to 6:00 a.m. for scheduled system maintenance. This will impact only EROs who transmit returns directly to FTB. We plan to consolidate all non-critical maintenance activity into this window. If you receive a transmission error during this time, please try again after 6:00 a.m. All times listed are Pacific Standard Time.

FTB's Free CalFile

CalFile is free, fast, and easy to use. It lets you e-file your clients' 2013 California personal income tax return directly to the Franchise Tax Board. Millions of California taxpayers are eligible to use it. We keep only the final return information you submit and give you confirmation that we received the return. Your clients get their refunds faster and can send their payment electronically if they owe money. If you've never tried e-file before, check out CalFile to see what you're missing.