8453-C: California e-file Return Authorization for Corporations (2024)
California · FTB · Used for tax years 2024
Form FTB 8453-C authorizes electronic filing of a corporation’s 2024 California income tax return and records the officer’s declaration that the return is true, correct, and complete. It summarizes income, taxable income, refund, and amount due, and includes authorizations for di
Who files this form
Form FTB 8453-C is the California e-file return authorization for corporations for tax year 2024. It covers return information from Forms 100, 100S, 100W, and 100X.
A corporate officer signs to authorize the electronic transmission of the corporation’s return and accompanying schedules and statements. This authorization form is kept on file, not mailed to the Franchise Tax Board (FTB).
What you'll need
Have the following information ready:
- The corporation’s 2024 California return, including total income, taxable income, refund, and total amount due.
- The corporation’s name and California corporation number, California Secretary of State file number, or FEIN.
- Bank routing number, account number, and account type if using direct deposit or electronic funds withdrawal.
- Payment amounts and withdrawal dates for any electronic payments being authorized.
- The corporate officer’s signature, date, and title.
- The electronic return originator’s (ERO’s) and paid preparer’s applicable signature and identifying information requested in Part VII.
The ERO must provide the corporate officer with a copy of all forms and information that will be filed with the FTB.
How to file
- Enter the corporation’s identifying information and complete Part I using the corresponding amounts from its 2024 return. Use whole dollars only.
- Complete the applicable electronic refund or payment choices in Parts II through IV. Enter and verify the banking information in Part V.
- Have the corporate officer sign and date Part VI and enter their title. The ERO must obtain this signature before transmitting the return to the FTB.
- Complete the ERO and paid preparer declarations and signature fields in Part VII, as applicable.
The ERO, transmitter, or intermediate service provider transmits the return and accompanying schedules and statements electronically to the FTB. Do not mail Form FTB 8453-C to the FTB. The ERO keeps it on file and makes a copy available to the FTB upon request.
Common mistakes
- Mailing the authorization form to the FTB. The form specifically says not to mail it.
- Using cents in Part I. Enter whole dollars only.
- Skipping the banking check. Part V reminds you to verify the corporation’s banking information.
- Treating Part III payments as installments on the current balance. These are estimated tax payments for tax year 2025, not installment payments for the current amount owed.
- Assuming authorization removes the need for timely payment. If the FTB does not receive full and timely payment, the corporation remains liable for the tax and applicable interest and penalties.
Questions people ask
How long must the ERO keep this form?
The ERO must keep Form FTB 8453-C for four years from the return’s due date or four years from the date the corporation’s return is filed, whichever is later.
Which returns can use the direct deposit option?
The direct deposit option in Part II is for Forms 100, 100S, and 100W only.
Can this form authorize payments for tax year 2025?
Yes. Part III provides space for four estimated tax payments for tax year 2025. Part IV provides space for a first pass-through entity (PTE) elective tax payment for tax year 2025, for Form 100S only.
What does the officer confirm by signing?
The officer confirms that the information provided and the amounts in Part I agree with the corporation’s 2024 California return, and that the return is true, correct, and complete to the best of their knowledge and belief. The officer also authorizes electronic transmission and the account settlement choices designated on the form.