8453-FID: California e-file Return Authorization for Fiduciaries (2024)
California · FTB · Used for tax years 2024
Form FTB 8453-FID authorizes electronic filing of an estate or trust’s 2024 California income tax return. It records income, taxable income, refund or amount due, and signed declarations, and can authorize electronic withdrawals for the 2024 tax payment and 2025 estimated tax pay
Who files this form
Form FTB 8453-FID is the California e-file return authorization for an estate or trust’s 2024 fiduciary income tax return. The fiduciary, or an officer representing the fiduciary, signs it to authorize electronic transmission of the return and accompanying schedules and statements.
The electronic return originator (ERO) must also sign. The form includes a separate declaration and signature area for a paid preparer.
What you'll need
Have the following information available to complete the form:
- The estate or trust’s name and FEIN, plus the fiduciary’s name and title.
- The 2024 California Form 541 amounts for total income, line 9; taxable income, line 20a; refund or no amount due, line 42; and amount due, line 43.
- If authorizing electronic withdrawals, the payment amounts and withdrawal dates, bank routing number, account number, and whether the account is checking or savings.
- The ERO’s and any paid preparer’s identifying information, including PTIN and firm information requested on the form.
How to file
Do not mail Form FTB 8453-FID to the FTB.
- Enter the identifying information and the matching Form 541 amounts in Part I, using whole dollars only.
- Complete the applicable payment sections: Part II for a 2024 electronic funds withdrawal, Part III for 2025 estimated tax payments, and Part IV for banking information.
- The fiduciary or officer representing the fiduciary must sign and date Part V and enter their title before the ERO transmits the return.
- The ERO completes and signs Part VI. A separate paid preparer signs the paid preparer declaration, if applicable.
The authorized ERO, transmitter, or intermediate service provider transmits the return and accompanying schedules and statements to the FTB. The ERO must give the fiduciary or representative a copy of all forms and information being filed.
The ERO keeps Form FTB 8453-FID 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 the authorization to the FTB. The form explicitly says not to mail it.
- Treating Part III payments as installments toward the current balance. These are estimated tax payments for taxable year 2025, not installment payments for the current amount owed.
- Skipping the banking check. Part IV reminds you to verify the fiduciary’s banking information.
- Using cents in Part I. This section requires whole dollars only.
- Leaving tax unpaid or paying late. The fiduciary remains liable for the tax and applicable interest and penalties if the FTB does not receive full and timely payment.
Questions people ask
What does the fiduciary’s signature authorize?
It authorizes transmission of the return and accompanying schedules and statements to the FTB. It also authorizes settlement of the account as designated in Part II.
What does checking box 5 authorize?
It authorizes an electronic funds withdrawal for the amount on line 5a and any estimated payment amounts on line 6 from the account listed in Part IV.
Can I list estimated tax payments on this form?
Yes. Part III provides spaces for four estimated tax payment amounts and withdrawal dates for taxable year 2025.
Can the FTB explain a processing delay to my e-file provider?
The signed declaration authorizes the FTB to disclose the reasons for a processing delay to the ERO or intermediate service provider.