8453-EO: California e-file Return Authorization for Exempt Organizations (2024)
California · FTB · Used for tax years 2024
California Form 8453-EO authorizes electronic filing of an exempt organization’s 2024 return and records key amounts from Form 199 or Form 109. It includes officer and preparer declarations, along with options for electronic payments and direct deposit of a Form 109 refund.
Who files this form
Form FTB 8453-EO authorizes an exempt organization’s 2024 California electronic return. It includes information from Form 199 or Form 109.
An officer of the organization signs the authorization. The electronic return originator (ERO) must obtain the officer’s signature before transmitting the return to the Franchise Tax Board (FTB).
What you'll need
Have these records and details ready:
- The exempt organization’s name and identifying number.
- The organization’s completed 2024 Form 199 or Form 109, with accompanying schedules and statements.
- The amounts from the return needed for Part I: receipts or unrelated business taxable income, gross income or tax, any Form 109 refund, and any balance or total amount due.
- If using direct deposit or electronic funds withdrawal, the bank routing number, account number, and account type: checking or savings.
- If scheduling withdrawals, the payment amounts and withdrawal dates, including any estimated tax payments for taxable year 2025.
How to file
Do not mail Form FTB 8453-EO to the FTB.
- Enter the organization’s name and identifying number. Complete Part I using whole-dollar amounts from the corresponding lines of the 2024 return.
- Complete the applicable electronic refund or payment choices in Part II, any 2025 estimated tax payments in Part III, and banking information in Part IV.
- Have an organization officer sign and date Part V and enter their title before the return is transmitted.
- Complete the ERO and paid preparer declarations in Part VI, as applicable. The ERO must sign.
The ERO, transmitter, or intermediate service provider transmits the return and accompanying schedules and statements to the FTB. The ERO provides the officer with a copy of all forms and information being filed.
The ERO keeps Form FTB 8453-EO for four years from the return’s due date or four years from the date the return is filed, whichever is later, and makes a copy available to the FTB upon request.
Common mistakes
- Mailing this authorization to the FTB. The form explicitly says not to mail it.
- Using cents in Part I. Electronic return information must be entered in whole dollars only.
- Not verifying banking information. Part IV reminds you to verify the organization’s banking details.
- Treating Part III as a payment plan for the current balance. These are estimated tax payments for taxable year 2025, not installment payments for the amount currently owed.
- Assuming electronic filing removes payment responsibility. If the FTB does not receive full and timely payment, the organization remains liable for the tax and applicable interest and penalties.
Questions people ask
Can the organization request a direct deposit refund?
Yes. Part II, box 5 offers direct deposit for Form 109 only. The officer declares that the bank account in Part IV agrees with the direct deposit authorization on the return.
Can this form authorize electronic tax payments?
Yes. Checking Part II, box 6 authorizes withdrawal of the amount on line 6a and any estimated payment amounts in Part III, line 7, from the bank account in Part IV.
Do the estimated payments in Part III cover the current amount owed?
No. Part III is for taxable year 2025 estimated tax payments. The form says these are not installment payments for the organization’s current amount owed.
Can the FTB tell the ERO why a return or refund is delayed?
The officer’s declaration authorizes the FTB to tell the ERO or intermediate service provider the reasons for a processing delay or the date the refund was sent.