8453-FID-PMT: California Payment for Automatic Extension and Estimate Payment Authorization for Fiduciaries (2025)
California · FTB · Used for tax years 2025
California Form 8453-FID (PMT) authorizes electronic funds withdrawals for an estate or trust’s 2025 automatic extension payment and 2026 estimated tax payments. It records payment amounts, withdrawal dates, banking information, and signed authorizations and declarations. Keep th
Who files this form
Form FTB 8453-FID (PMT) authorizes electronic funds withdrawals for an estate or trust’s 2025 extension payment and 2026 estimated tax payments. It is signed by the fiduciary or an officer representing the fiduciary.
The form does not state who is required to make these payments. Keep this authorization for your records; do not mail it to the Franchise Tax Board (FTB).
What you'll need
Have the following information ready to complete the authorization:
- The estate or trust’s name and FEIN.
- The fiduciary’s name and title.
- The amount and requested withdrawal date for the 2025 extension payment.
- The amounts and requested withdrawal dates for the 2026 estimated tax payments.
- The 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
- Enter the 2025 extension payment amount and withdrawal date in Part I.
- Enter the 2026 estimated payment amounts and withdrawal dates in Part II.
- Enter the bank account information in Part III.
- Have the fiduciary or an officer representing the fiduciary sign and date the authorization and enter 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 to be filed with the FTB.
Do not mail this form to the FTB. Keep it for your records. The ERO must retain it for the statute of limitations period and make 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, not mail it.
- Treating the 2026 estimated payments as installments of the current amount owed. Part II expressly says they are not.
- Using a closed account or an account without enough funds. If the FTB cannot deduct a payment for either reason, it may charge a dishonored payment penalty. You are also 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 the extension payment for taxable year 2025. Part II covers estimated tax payments for taxable year 2026.
Are the estimated payments installments of my current balance?
No. Part II states that these are not installments of the current amount you owe.
What happens if my withdrawal date falls on a weekend or holiday?
If the specified date falls on a Saturday, Sunday, or holiday, the transfer is authorized for the next business day.
Can I cancel the withdrawal authorization?
The authorization remains in effect unless you contact the FTB to cancel the request.
Who must sign the payment authorization?
The fiduciary or an officer representing the fiduciary must sign. The ERO must obtain the taxpayer’s signature before transmitting the withdrawal request to the FTB.