8453-P: California e-file Return Authorization for Partnerships (2025)
California · FTB · Used for tax years 2025
Form 8453-P authorizes electronic filing of a partnership’s 2025 California income tax return and records total income, ordinary income, refund, and total amount due from Form 565. It includes signature declarations and sections for authorizing electronic withdrawals for tax paym
Who files this form
Form 8453-P is the California e-file return authorization for partnerships. For tax year 2025, a partnership officer signs it to authorize electronic transmission of the partnership’s return and accompanying schedules and statements to the Franchise Tax Board (FTB).
The electronic return originator (ERO) must obtain the officer’s signature before transmitting the return. The form also includes signature sections for the ERO and paid preparer.
What you'll need
Have the following information available to complete the form:
- The partnership’s name and California Secretary of State file number or FEIN.
- The partnership’s 2025 Form 565, including total income from line 12, ordinary income from line 23, refund from line 36, and total amount due from line 38.
- Payment amounts and withdrawal dates if authorizing electronic funds withdrawal.
- The partnership’s bank routing number, account number, and account type, checking or savings, for electronic withdrawals.
- The officer’s signature, date, and title, plus the ERO and paid preparer information requested in Part VI.
How to file
Do not mail Form 8453-P to the FTB.
Enter the return information in Part I using whole dollars. Complete the applicable electronic payment and banking information in Parts II through IV.
The partnership officer signs Part V. The ERO must obtain that signature before transmitting the return to the FTB. Part VI contains the ERO and paid preparer declarations and signature fields.
The ERO must provide the officer with a copy of all forms and information being filed with the FTB. The ERO keeps Form 8453-P for four years from the return’s due date or four years from the date the return is filed, whichever is later, 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.
- Using cents in Part I. Tax return amounts must be entered in whole dollars.
- Skipping bank verification. Part IV reminds you to verify the partnership’s banking information.
- Transmitting before the officer signs. The ERO must obtain the officer’s signature first.
- Assuming authorization alone settles a balance due. If the FTB does not receive full and timely payment, the partnership remains liable for the tax and applicable interest and penalties.
Questions people ask
Which Form 565 amounts go in Part I?
Enter total income from line 12, ordinary income from line 23, refund from line 36, and total amount due from line 38. Use whole dollars only.
What does checking the electronic funds withdrawal box authorize?
Checking Part II, box 5 authorizes withdrawals for the amounts on lines 5a and 5c and Part III, line 6 from the bank account listed in Part IV.
Why does this 2025 form mention taxable year 2026?
Part III is for the first pass-through entity (PTE) elective tax payment for taxable year 2026. It has fields for the payment amount and withdrawal date.
How long must the ERO keep the authorization?
The ERO must keep Form 8453-P for four years from the return’s due date or four years from the date the partnership return is filed, whichever is later. The ERO must provide a copy to the FTB upon request.