Franchise Tax Board

California eFileNews for e-file Professionals

Beginning June 2, 2008, FTB accepts FTB form 100W and Combined Reporting- The Franchise Tax Board (FTB) now offers the ability to e-file Combined Reports along with Form 100W, Corporation Franchise or Income Tax Return- Water's-Edge Filers. Note: Check with your software provider to see if they support Business e-file.

FTB Follows IRS Extension for Farmers and Fishermen- On Friday, February 22, 2008, the IRS announced (IRS News Release 2008-24) that Farmers and Fishermen who e-file their federal return with IRS Form 4136, Credit for Federal Tax Paid on Fuels, have until March 10, 2008 to e-file and pay. For eligible Farmers and Fishermen who attach Form 4136 to their Form 1040, the return will be considered timely filed with all tax paid if the return is e-filed and accepted on or before March 10 and all tax due is paid on or before March 10. The extension does not apply to paper filed returns, nor does it apply to Farmers and Fishermen who do not file IRS Form 4136.

The Franchise Tax Board is allowing the same extension. To qualify for the extension, Farmers and Fishermen filing in California must have their California return e-filed and accepted on or before March 10, 2008 and have paid all tax due on or before March 10, 2008. They must also file the following forms with their accepted e-filed return:

  • FTB 5805F, Underpayment of Estimated Tax by Farmers and Fisherman
  • IRS 1040, U.S. Individual Income Tax Return
  • IRS 4136, Credit for Federal Tax Paid on Fuels

California e-file Program Enrollment Requirements - FTB no longer requires separate enrollment for Electronic Return Originators. Get more information.

Subscription Services - FTB's Subscription Services allows you to receive email messages about information, issues, events, and services important to you! To subscribe or get more information click here.

Business e-file - We have expanded e-filing of business returns to allow: Form 100, Form 100S, Form 100W and Combined Returns, Form 565, and Form 568. For more information on Business e-file refer to FTB Publication 1345B, 2006 Business e-file Handbook for authorized e-file Providers of California Business Returns or visit our Business e-file page.

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 - FTB offers electronic signature options for individual e-filed returns. These options closely mirror those of the IRS through the use of taxpayer, practitioner, 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 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 Corporations (FTB 8453-C), 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 for the same period you retain the corporate return. Do not mail the California e-file Return Authorization for Corporations form 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 a 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.

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 e-file tutorial.

Verify your clients' payments before you prepare their return - As your clients' authorized representative, you can check their account balance and view payments they've made using our online service. You will need their permission and their Customer Service Number (CSN) to use this service. The taxpayer's unique SSN/CSN combination is required for authentication. For more information about CSNs, please see below.

Customer Service Number (CSN) - The CSN is the authentication key for using our online services. If you would like to use these services on your client's behalf, you will need their permission and their CSN.

Request estimated tax payments with e-file return - You can send a schedule of 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 2007 estimated tax payments.

Planned system maintenance schedule - For process year 2008, 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' 2007 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.