8453-LLC: California e-file Return Authorization for Limited Liability Companies (2025)
California · FTB · Used for tax years 2025
Form FTB 8453-LLC authorizes electronic filing of a limited liability company’s 2025 California return. It records key amounts from Form 568, signed declarations, and banking details for any authorized electronic payments.
Who files this form
Form FTB 8453-LLC is the California e-file return authorization for an LLC’s 2025 return. An authorized member or manager signs it to authorize electronic transmission of the return and accompanying schedules and statements to the Franchise Tax Board (FTB).
The electronic return originator (ERO) must also sign. Part VII includes a separate declaration and signature area for a paid preparer.
What you'll need
Have these records and details available to complete the form:
- The LLC’s name and California Secretary of State file number or FEIN.
- The LLC’s 2025 Form 568, including Schedule B if applicable. Part I uses total income, ordinary income, refund, and total amount due from that return.
- The return’s accompanying schedules and statements for review.
- If authorizing electronic funds withdrawal, the payment amounts, withdrawal dates, bank routing number, account number, and whether the account is checking or savings.
- The authorized member or manager’s signature, date, and title, plus the ERO and paid preparer details requested in Part VII.
How to file
- Enter the LLC’s identifying information and the amounts from its 2025 Form 568 in Part I, using whole dollars only.
- Complete the applicable payment and banking information in Parts II through V if authorizing electronic withdrawals.
- Have an authorized member or manager sign and date Part VI. The ERO must obtain this signature before transmitting the return to the FTB.
- Complete the applicable ERO and paid preparer declarations in Part VII. The ERO must provide the authorized member or manager with a copy of all forms and information being filed with the FTB.
The ERO, transmitter, or intermediate service provider electronically transmits the return and its 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 authorization to the FTB. The form explicitly says not to mail it.
- Entering cents in Part I. The form requires whole dollars only.
- Skipping the bank information check. Part V reminds you to verify the LLC’s banking information.
- Treating Part III as an installment payment for the current balance. Part III is for the 2026 annual tax or estimated fee, not an installment payment of the amount the LLC currently owes.
- Assuming electronic filing removes payment responsibility. 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
Can this form authorize electronic payments?
Yes. Part II covers electronic funds withdrawal for 2025 tax and PTE amounts. Part III covers 2026 annual tax or estimated fee payments, and Part IV covers the first 2026 PTE elective tax payment. Part V records the bank account information.
How long must the ERO keep this 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. The ERO must make a copy available to the FTB upon request.
What information may the FTB share if processing is delayed?
The authorized member or manager’s declaration allows the FTB to tell the ERO or intermediate service provider why the return or refund is delayed, or the date the refund was sent.