8453-P: California e-file Return Authorization for Partnerships (2024)
California · FTB · Used for tax years 2024
California Form 8453-P authorizes electronic filing of a partnership’s 2024 California income tax return. It records total income, ordinary income, refund, and total amount due from Form 565, along with signed declarations. It also provides for electronic funds withdrawals, inclu
Who files this form
Form FTB 8453-P is an e-file authorization for a partnership’s 2024 California income tax return. It uses amounts from Form 565.
A partnership officer signs to authorize electronic transmission of the return and accompanying schedules and statements. The electronic return originator (ERO) must obtain the officer’s signature before transmitting the return.
What you'll need
Have the following information ready:
- The partnership’s name and California Secretary of State (SOS) file number or FEIN.
- The partnership’s 2024 Form 565, including total income on line 12, ordinary income on line 23, refund on line 36, and total amount due on line 38.
- Payment amounts and withdrawal dates if authorizing electronic funds withdrawal.
- The partnership’s routing number, account number, and checking or savings account type for electronic withdrawals.
- The signing officer’s title and the ERO’s and paid preparer’s identifying information requested in Part VI.
How to file
Do not mail Form FTB 8453-P to the Franchise Tax Board (FTB).
- Enter the partnership’s identifying information and the requested Form 565 amounts in Part I, using whole dollars only.
- If authorizing electronic funds withdrawal, complete the applicable payment amounts, withdrawal dates, and banking information in Parts II through IV.
- Have the partnership officer sign and date Part V and enter their title before the return is transmitted.
- Complete the ERO and paid preparer declarations and signature fields in Part VI, as applicable.
The ERO, transmitter, or intermediate service provider transmits the partnership’s return and accompanying schedules and statements electronically to the FTB. The ERO keeps Form FTB 8453-P on file and makes a copy available to the FTB upon request.
Common mistakes
- Mailing the authorization to the FTB. The form expressly says not to mail it.
- Entering cents in Part I. Tax return information must be in whole dollars only.
- Skipping the banking information check. Part IV reminds you to verify the partnership’s banking information.
- Not paying the full balance on time. The officer’s declaration warns that the partnership remains liable for unpaid tax and applicable interest and penalties if the FTB does not receive full and timely payment.
Questions people ask
Who signs the authorization?
A partnership officer signs and dates Part V and provides their title. Part VI contains the ERO and paid preparer declarations and signature fields.
How long does 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 partnership return is filed, whichever is later, and provide a copy to the FTB upon request.
Can this form authorize electronic payments?
Yes. Checking Part II, box 5 authorizes withdrawals for the amounts on lines 5a and 5c and Part III, line 6, from the bank account specified in Part IV.
Why does the 2024 form include a 2025 payment section?
Part III is specifically for the first pass-through entity (PTE) elective tax payment for taxable year 2025. It asks for the payment amount and withdrawal date.
Will the partnership officer receive a copy of the filing information?
The ERO’s declaration states that the ERO has provided the officer with a copy of all forms and information that will be filed with the FTB.