8453-BE-PMT: California Payment Authorization for Business Entities (2024)
California · FTB · Used for tax years 2024
California Form 8453-BE (PMT) authorizes electronic funds withdrawals for business entity tax payments. It records payment amounts, withdrawal dates, bank account information, and signatures for 2024 extension payments, 2025 estimated tax and LLC annual tax or estimated fee payme
Who files this form
Form FTB 8453-BE (PMT) is a payment authorization for business entities, including corporations, limited liability companies, partnerships, and exempt organizations. It authorizes electronic funds withdrawals from the business entity’s bank account.
The 2024 form covers extension payments for taxable year 2024, certain estimated tax, annual tax, and estimated fee payments for taxable year 2025, and pass-through entity (PTE) elective tax payments for taxable years 2024 and 2025.
What you'll need
Have the following information ready to complete the form:
- Business entity name and California corporation number, California Secretary of State file number, or FEIN.
- Payment amounts and requested withdrawal dates.
- Bank routing number, account number, and account type: checking or savings.
- The business entity representative’s signature, date, and title.
- Electronic Return Originator (ERO) and paid preparer details, as applicable, including signatures, PTINs, and firm information.
How to file
Complete the applicable payment sections and enter the bank account information in Part V.
The business entity’s representative must sign the authorization. The ERO must obtain that signature before transmitting the electronic funds withdrawal request to the FTB and must provide the taxpayer with a copy of all forms and information being filed.
Do not mail this form to the FTB. Keep it for your records. The ERO must retain it for the statute of limitations period and provide a copy to the FTB upon request.
Common mistakes
- Mailing the authorization to the FTB. The form says to keep it for your records and not mail it.
- Treating future-year payments as installments on a current balance. Part II payments for taxable year 2025 are not installments on the current amount a corporation or exempt organization owes. Part III payments for taxable year 2025 are not installments on the current amount an LLC owes.
- Using a closed account or an account with insufficient funds. If the FTB cannot deduct the payment for either reason, it may charge a dishonored payment penalty. You are responsible for any bank overdraft fees.
- Transmitting before obtaining the taxpayer’s signature. The ERO declaration requires the signature before transmission.
Questions people ask
What happens if my withdrawal date falls on a weekend or holiday?
The authorization allows the transfer on the next business day.
How do I cancel the authorization?
The authorization remains in effect unless you contact the FTB to cancel the request.
Can I use a checking or savings account?
Yes. Part V lets you select checking or savings and asks for the routing and account numbers.
Which PTE elective tax payments does this form cover?
Part IV covers the second payment for taxable year 2024 and the first payment for taxable year 2025.