8453-OL: California Online e-file Return Authorization for Individuals (2024)
California · FTB · Used for tax years 2024
California Form 8453-OL is the 2024 online e-file return authorization for individuals. It records key amounts from your California income tax return, your signed declaration, and any direct deposit or electronic payment instructions.
Who files this form
Form 8453-OL is the California Online e-file Return Authorization for Individuals for tax year 2024. It authorizes electronic transmission of your return and accompanying schedules and statements to the Franchise Tax Board (FTB).
If you are filing a joint return, both you and your spouse or registered domestic partner (RDP) must sign. Do not mail this authorization form to the FTB.
When it's due
- Tax year 2024 payment: Part II says to pay by April 15, 2025.
- Tax year 2025 estimated payments: Part III lists April 15, 2025; June 16, 2025; September 15, 2025; and January 15, 2026.
The form warns that the estimated payments are not installment payments for the current amount you owe.
What you'll need
Have the following information ready to complete the authorization:
- Your 2024 California income tax return, so the amounts in Part I match the corresponding return lines: California adjusted gross income, refund or no amount due, and amount owed.
- Your name, address, SSN or ITIN, and daytime telephone number. For a joint return, also provide your spouse’s or RDP’s name and SSN or ITIN.
- Bank routing number, account number, and checking or savings account type if using direct deposit or electronic funds withdrawal.
- Payment amounts and withdrawal dates if authorizing electronic payments.
Part V requires your signature and date. Both taxpayers must sign and date a joint authorization.
How to file
- Enter your identifying information and complete Part I using whole-dollar amounts that agree with your 2024 California income tax return.
- Use Part II to designate direct deposit or electronic funds withdrawal, if applicable. For a withdrawal, enter the amount and withdrawal date.
- Use Part III if authorizing estimated tax payments for tax year 2025.
- Complete and verify the banking information in Part IV.
- Sign and date the declaration in Part V. If filing jointly, both taxpayers must sign.
The declaration authorizes your return and accompanying schedules and statements to be transmitted to the FTB directly or through e-file software. Do not mail Form 8453-OL to the FTB.
Common mistakes
- Mailing this form to the FTB: The form explicitly says not to mail it.
- Skipping the bank-information check: Part IV reminds you to verify your banking information.
- Treating estimated payments as installments on your current balance: Part III says these are not installment payments for the current amount you owe.
- Leaving out a joint filer’s signature: Both spouses or RDPs must sign a joint authorization. Forging a spouse’s or RDP’s signature is unlawful.
- Using amounts that do not match your return: The declaration requires the Part I amounts to agree with the corresponding lines of your 2024 California return. Part I calls for whole dollars only.
- Assuming authorization replaces timely payment: The declaration states that you remain liable for unpaid tax and applicable interest and penalties if the FTB does not receive full, timely payment.
Questions people ask
Should I mail Form 8453-OL to the FTB?
No. The form explicitly says not to mail it to the FTB.
Do both people need to sign a joint authorization?
Yes. Both you and your spouse or registered domestic partner must sign.
Can I split my direct deposit between two accounts?
Part IV provides space for a refund amount and one account, followed by the remaining refund amount and a second account. For each account, enter the routing number, account number, and checking or savings account type.
Are the Part III payments installments for my 2024 balance?
No. Part III is for tax year 2025 estimated payments. The form specifically says they are not installment payments for the current amount you owe.
Which account is used for electronic funds withdrawal?
The declaration authorizes withdrawal of the amount on line 5a and any estimated payment amounts on line 6 from the bank account listed on lines 9, 10, and 11.