8453-C: California e-file Return Authorization for Corporations (2025)
California · FTB · Used for tax years 2025
California Form 8453-C authorizes electronic filing of a corporation’s 2025 California income tax return and records the officer’s declaration. It lists income, refund or amount due, and any selected electronic refund or payment arrangements, including scheduled 2026 estimated ta
Who files this form
Form FTB 8453-C authorizes electronic filing of a corporation’s 2025 California income tax return. It covers returns filed on Form 100, 100S, 100W, or 100X.
A corporate officer signs to confirm that the information matches the corporation’s return and to authorize its transmission to the Franchise Tax Board (FTB). This authorization form is not mailed to the FTB.
What you'll need
Have the following information available to complete the form:
- The corporation’s 2025 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.
- The corporation’s routing number, account number, and account type for electronic payments or direct deposit.
- Payment amounts and withdrawal dates for any electronic withdrawals being authorized.
- The signing officer’s title and the electronic return originator’s (ERO’s) and any paid preparer’s identifying information.
How to file
- Enter the corporation’s name and identifying number. Complete Part I with the amounts from the corresponding lines of its 2025 return, using whole dollars only.
- Complete the applicable electronic refund or payment sections and banking information. Part II covers taxable year 2025. Parts III and IV cover payments for taxable year 2026.
- Have a corporate officer sign and date Part VI and enter their title. The ERO must obtain this signature before transmitting the return.
- Complete the ERO and paid preparer declarations in Part VII, as applicable.
The ERO, transmitter, or intermediate service provider transmits the return and accompanying schedules and statements to the FTB electronically. Do not mail Form FTB 8453-C to the FTB.
The ERO must give the officer a copy of all forms and information being filed. The ERO keeps Form FTB 8453-C for four years from the return’s due date or four years from the filing date, whichever is later, and provides a copy to the FTB upon request.
Common mistakes
- Mailing the authorization form to the FTB. The form explicitly 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 2026 estimated payments as installments on the current balance. Part III says these are not installment payments for the amount the corporation currently owes.
- Assuming authorization removes payment responsibility. 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
Who signs the corporation’s authorization?
A corporate officer signs and dates Part VI and enters their title. The ERO must obtain the officer’s signature before transmitting the return.
Can the corporation request direct deposit of its refund?
Yes. Part II provides a direct deposit option for Forms 100, 100S, and 100W only. The officer confirms that the bank account in Part V agrees with the direct deposit authorization on the return.
Can this form authorize payments for taxable year 2026?
Yes. Part III allows scheduling estimated tax payments for taxable year 2026. Part IV provides for a first 2026 pass-through entity (PTE) elective tax payment for Form 100S only.
How long does the ERO keep the authorization?
The ERO keeps it for four years from the return’s due date or four years from the date the return is filed, whichever is later. The ERO must make a copy available to the FTB upon request.