8453-EO: California e-file Return Authorization for Exempt Organizations (2025)
California · FTB · Used for tax years 2025
Form 8453-EO authorizes electronic filing of an exempt organization’s 2025 California return and records key amounts from Form 199 or Form 109. It includes signed declarations and options for direct deposit of a Form 109 refund, electronic payment, and scheduled 2026 estimated ta
Who files this form
Form 8453-EO authorizes electronic transmission of an exempt organization’s 2025 California return. It includes return information from Form 199 or Form 109.
An officer of the organization signs the authorization. The electronic return originator (ERO) must obtain that signature before transmitting the return to the Franchise Tax Board (FTB).
What you'll need
Have these records and details available to complete the form:
- The organization’s name and identifying number.
- Its 2025 California Form 199 or Form 109, including the amounts needed for Part I.
- Banking information if using direct deposit or electronic funds withdrawal: routing number, account number, and checking or savings account type.
- The withdrawal amount and date for any electronic payment, plus amounts and withdrawal dates for any scheduled 2026 estimated tax payments.
- The officer’s signature, date, and title, along with the ERO and paid preparer information requested in Part VI.
How to file
- Enter the organization’s name and identifying number. Complete Part I using the corresponding Form 199 or Form 109 amounts, in whole dollars only.
- Complete the applicable electronic refund or payment choices in Part II. Use Part III for scheduled 2026 estimated tax payments and Part IV for banking information.
- 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, transmitter, or intermediate service provider transmits the return and accompanying schedules and statements to the FTB.
Do not mail Form 8453-EO to the FTB. The ERO keeps it on file 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 to the FTB. The form explicitly says not to mail it.
- Entering cents in Part I. Use whole dollars only.
- Treating Part III as a payment plan for the current balance. These are 2026 estimated tax payments, not installments toward the amount currently owed.
- Skipping verification of banking details. Part IV reminds you to verify the organization’s banking information.
- Assuming authorization 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 direct deposit?
Yes. Part II includes a direct deposit option for refunds on Form 109 only.
Can the organization authorize an electronic tax payment?
Yes. Part II provides an electronic funds withdrawal option with an amount and withdrawal date. The officer authorizes withdrawals from the account listed in Part IV.
Can this form schedule estimated tax payments?
Yes. Part III has spaces for four estimated tax payment amounts and withdrawal dates for taxable year 2026. These are not installments for the organization’s current balance due.
Will the officer receive copies of the return materials?
The ERO’s declaration states that the officer has been provided a copy of all forms and information the ERO will file with the FTB.