8453-OL: California Online e-file Return Authorization for Individuals (2025)
California · FTB · Used for tax years 2025
Form 8453-OL authorizes electronic transmission of your 2025 California individual income tax return and confirms that key information matches your return. It also records any direct deposit or electronic withdrawal instructions, including estimated tax payments for 2026.
Who files this form
Form 8453-OL is California’s online e-file return authorization for individuals for tax year 2025. It authorizes transmission of your return and accompanying schedules and statements to the Franchise Tax Board (FTB).
If you file a joint return, both you and your spouse or registered domestic partner (RDP) must sign.
When it's due
- Tax year 2025 balance due: Pay by April 15, 2026.
- Tax year 2026 estimated payments: Part III lists April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027.
The 2026 estimated payments are not installment payments for the current amount you owe.
What you'll need
Have these records and details available to complete the form:
- Your 2025 California income tax return, including the corresponding amounts for 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, include your spouse’s or RDP’s name and SSN or ITIN.
- If using direct deposit or electronic funds withdrawal, your bank routing number, account number, and account type: checking or savings.
- Any electronic withdrawal amounts and dates you are authorizing.
How to file
Do not mail Form 8453-OL to the FTB.
Complete the taxpayer information and enter the Part I tax return amounts in whole dollars. Use Parts II through IV for the electronic refund or payment arrangements you authorize.
Sign and date Part V. Both spouses or RDPs must sign a joint return authorization. The declaration authorizes your return and accompanying schedules and statements to be transmitted to the FTB directly or through e-file software.
Common mistakes
- Mailing this form to the FTB: The form explicitly says not to mail it.
- Skipping a banking information check: Part IV reminds you to verify your banking information.
- Treating estimated payments as installments: Part III payments are for tax year 2026, not installments toward your current balance due.
- Missing a joint filer’s signature: Both spouses or RDPs must sign. Forging a spouse’s or RDP’s signature is unlawful.
- Entering cents in Part I: Use whole dollars only.
- Not paying fully and on time: The declaration states that you remain liable for unpaid tax and applicable interest and penalties.
Questions people ask
Can I split my direct-deposit refund between two accounts?
Yes. Part IV has fields for a refund amount and account, plus the remaining refund amount and a second account. Each account can be checking or savings.
Which account is used for electronic funds withdrawal?
If you check Part II, box 5, you authorize withdrawal of the amount on line 5a and any estimated payment amounts on line 6 from the account listed on lines 9, 10, and 11.
What does signing mean for a joint return?
Both spouses or RDPs must sign. The declaration also makes an irrevocable appointment of the other spouse or RDP as an agent to receive the refund or authorize an electronic funds withdrawal.
Where can I find the privacy notice?
The form says to get FTB 1131 EN-SP for the Privacy Notice.