8453-FID: California e-file Return Authorization for Fiduciaries (2025)
California · FTB · Used for tax years 2025
Form FTB 8453-FID authorizes electronic filing of an estate or trust’s 2025 California income tax return. It records key return amounts, signed declarations, and any electronic withdrawal instructions for the 2025 amount due and 2026 estimated tax payments. Do not mail this form
Who files this form
Form FTB 8453-FID authorizes electronic filing of an estate or trust’s 2025 California income tax return. The fiduciary, or an officer representing the fiduciary, signs the authorization.
The electronic return originator (ERO) must obtain that signature before transmitting the return to the Franchise Tax Board (FTB). This authorization form is not mailed to the FTB.
What you'll need
Have these records and details available to complete the form:
- The estate or trust’s name and FEIN, plus the fiduciary’s name and title.
- The 2025 Form 541, including total income on line 9, taxable income on line 20a, refund or no amount due on line 43, and amount due on line 44.
- The return’s accompanying schedules and statements for review.
- If authorizing electronic withdrawals, the payment amounts, withdrawal dates, bank routing number, account number, and whether the account is checking or savings.
- ERO and paid preparer details for Part VI, including signatures, dates, PTINs, and firm information.
How to file
- Enter the estate or trust and fiduciary information. Complete Part I using the corresponding Form 541 amounts in whole dollars.
- If authorizing electronic funds withdrawal, complete the payment information in Part II, any 2026 estimated tax payments in Part III, and the banking information in Part IV.
- The fiduciary or officer representing the fiduciary signs and dates Part V and enters their title.
- Complete the ERO and paid preparer declarations in Part VI. The ERO must obtain the fiduciary’s signature before transmitting the return.
The ERO, transmitter, or intermediate service provider transmits the return and accompanying schedules and statements to the FTB electronically. Do not mail Form FTB 8453-FID to the FTB.
The ERO must keep this authorization for four years from the return’s due date or four years from the date the return is filed, whichever is later, and provide a copy to the FTB upon request.
Common mistakes
- Mailing the authorization to the FTB. The form expressly says not to mail it.
- Using cents in Part I. Enter whole-dollar amounts only.
- Failing to verify banking details. Part IV reminds you to verify the fiduciary’s banking information.
- Treating Part III as a payment plan for the current balance. These are estimated tax payments for taxable year 2026, not installments toward the amount currently owed.
- Assuming e-filing removes payment responsibility. If the FTB does not receive full and timely payment, the fiduciary remains liable for the tax and applicable interest and penalties.
Questions people ask
What does signing this form authorize?
It authorizes the return and accompanying schedules and statements to be transmitted to the FTB. If processing is delayed, it also authorizes the FTB to disclose the reasons to the ERO or intermediate service provider.
Can I authorize an electronic tax payment?
Yes. Checking Part II, box 5 authorizes withdrawal of the amount on line 5a and any estimated payment amounts on line 6 from the account identified in Part IV.
Which tax year do the estimated payments cover?
Part III covers taxable year 2026. Those payments are not installments toward the fiduciary’s current amount owed.
Will the fiduciary receive copies of the filing information?
The ERO’s declaration states that the ERO has provided the fiduciary or representative officer with a copy of all forms and information that will be filed with the FTB.