8453-FID-PMT: California Payment for Automatic Extension and Estimate Payment Authorization for Fiduciaries (2024)
California · FTB · Used for tax years 2024
California Form 8453-FID (PMT) authorizes electronic funds withdrawals for an estate or trust’s 2024 automatic extension payment and 2025 estimated tax payments. It records payment amounts, withdrawal dates, bank account information, and signatures.
Who files this form
Form FTB 8453-FID (PMT) is a payment authorization for fiduciaries of estates or trusts. It authorizes electronic funds withdrawals for a 2024 extension payment and 2025 estimated tax payments.
The fiduciary, or an officer representing the fiduciary, signs the authorization. The form does not state who is required to make these payments.
What you'll need
Have the following information ready to complete the form:
- Estate or trust name and federal employer identification number (FEIN).
- Fiduciary’s name and title.
- Amount and requested withdrawal date for the 2024 extension payment.
- Amounts and requested withdrawal dates for the 2025 estimated tax payments.
- Bank routing number, account number, and account type: checking or savings.
The form also has signature and identification fields for the electronic return originator (ERO) and paid preparer.
How to file
Do not mail this form to the Franchise Tax Board (FTB). Keep it for your records.
Enter the extension payment information in Part I, the estimated payment schedule in Part II, and the bank information in Part III. The fiduciary or an officer representing the fiduciary must sign and date the authorization and provide their title.
The ERO must obtain the taxpayer’s signature before transmitting the electronic funds withdrawal request to the FTB. The ERO’s declaration also requires providing the taxpayer with a copy of all forms and information being filed, keeping this form for the statute of limitations period, and making a copy available 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 Part II payments as installments of the current balance owed. These are estimated tax payments for 2025, not installments of the current amount you owe.
- Using a closed account or an account without enough funds. If the FTB cannot deduct the payment, it may charge a dishonored payment penalty. You are responsible for any bank overdraft fees.
- Transmitting the withdrawal request before obtaining the taxpayer’s signature. The ERO’s declaration requires the signature first.
Questions people ask
Which tax years does this form cover?
Part I covers an extension payment for taxable year 2024. Part II covers estimated tax payments for taxable year 2025.
What happens if my withdrawal date falls on a weekend or holiday?
The authorization allows the transfer on the next business day if the requested date falls on a Saturday, Sunday, or holiday.
How long does the payment authorization remain in effect?
It remains in effect unless you contact the FTB to cancel the request.
Can I use a checking or savings account?
Yes. Part III lets you select checking or savings and requires the account’s routing and account numbers.