8453-LLC: California e-file Return Authorization for Limited Liability Companies (2024)

Who files this form

Form FTB 8453-LLC is the authorization for electronic filing of an LLC’s 2024 California income tax return. An authorized member or manager signs to authorize the electronic return originator (ERO), transmitter, or intermediate service provider to transmit the return and accompanying schedules and statements to the Franchise Tax Board (FTB).

The ERO must obtain the authorized member’s or manager’s signature before transmitting the return. This authorization form itself must not be mailed to the FTB.

What you'll need

Have the following information ready:

• The LLC’s name and California Secretary of State (SOS) file number or FEIN.
• The LLC’s 2024 Form 568. Part I asks for total income, ordinary income, refund, and total amount due from the specified Form 568 lines.
• Payment amounts and withdrawal dates if authorizing electronic payments.
• The LLC’s bank routing number, account number, and account type, checking or savings, for electronic withdrawals.
• The authorized member’s or manager’s signature, date, and title.
• The ERO’s and any paid preparer’s signature and identifying information requested in Part VII.

How to file

1. Complete Part I using whole-dollar amounts from the corresponding lines of the LLC’s 2024 Form 568.
2. If authorizing electronic withdrawals, complete the applicable payment sections and verify the banking information in Part V. Part II covers 2024 payments, Part III covers the 2025 annual tax or estimated fee, and Part IV covers the first 2025 PTE elective tax payment.
3. Have an authorized member or manager sign and date Part VI and enter their title before the ERO transmits the return.
4. Complete the ERO and paid preparer declarations in Part VII, as applicable. The ERO must provide the authorized member or manager with a copy of all forms and information to be filed with the FTB.

The ERO, transmitter, or intermediate service provider electronically transmits the return and accompanying schedules and statements to the FTB. Do not mail Form FTB 8453-LLC to the FTB. The ERO keeps it on file and makes a copy available to the FTB upon request.

Common mistakes

• Mailing this form to the FTB. The form explicitly says not to mail it.
• Entering cents in Part I. Use whole dollars only.
• Skipping the banking information check. Part V reminds you to verify the LLC’s banking information.
• Treating Part III as an installment payment for a current balance. It is for the 2025 annual tax or estimated fee, not an installment toward the amount the LLC currently owes.
• Assuming authorization removes responsibility for payment. If the FTB does not receive full and timely payment, the LLC remains liable for the tax and applicable interest and penalties.

Questions people ask

Who signs for the LLC?

An authorized member or manager signs Part VI, dates it, and enters their title. The ERO must obtain that signature before transmitting the return.

Do I mail this authorization to the FTB?

No. The form says not to mail it to the FTB. The ERO keeps it on file and provides a copy to the FTB upon request.

How long must the ERO keep the form?

The ERO must keep it for four years from the return’s due date or four years from the date the LLC’s return is filed, whichever is later.

Can this form authorize payments for 2025?

Yes. Part III provides for a 2025 annual tax or estimated fee payment. Part IV provides for the first 2025 pass-through entity (PTE) elective tax payment. Part III is not an installment payment toward the LLC’s current amount owed.

What return amounts go in Part I?

Enter whole-dollar amounts from Form 568: total income from Schedule B, line 12, and ordinary income from Schedule B, line 23. For single-member LLCs, use Form 568, line 1 for both income entries. Enter the refund from line 19 and the total amount due from line 21.

Official sources

• https://www.ftb.ca.gov/forms/2024/2024-8453-llc.pdf