8453-PMT: California Payment for Automatic Extension and Estimate Payment Authorization for Individuals (2024)
California · FTB · Used for tax years 2024
California Form 8453 (PMT) authorizes electronic funds withdrawals for individuals’ 2024 automatic extension payments and scheduled 2025 estimated tax payments. It records payment amounts, withdrawal dates, bank account information, and taxpayer and preparer declarations. Keep th
Who files this form
Form FTB 8453 (PMT) is for individuals authorizing electronic funds withdrawals for a 2024 California extension payment and scheduled 2025 estimated tax payments.
It is a payment authorization to keep for your records, not a form to mail to the Franchise Tax Board (FTB).
When it's due
- 2024 tax year extension payment: Pay by April 15, 2025.
- 2025 tax year estimated payments: The listed payment dates are April 15, 2025; June 16, 2025; September 15, 2025; and January 15, 2026.
What you'll need
The form asks for the following information:
- Your name and Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN), plus your spouse’s or registered domestic partner’s information where applicable.
- Payment amounts and withdrawal dates.
- Bank routing number, account number, and account type: checking or savings.
- Taxpayer signatures and dates.
- Electronic Return Originator (ERO) and paid preparer details in the declaration section, including signatures, dates, identification numbers, and firm information.
How to file
- Enter the 2024 extension payment amount and withdrawal date in Part I, and any scheduled 2025 estimated payments in Part II.
- Enter the bank account information in Part III.
- Sign and date the payment authorization. The form also provides a signature line for your spouse or registered domestic partner.
The ERO’s declaration requires the ERO to obtain the taxpayer’s signature before transmitting the electronic funds withdrawal request to the FTB and to provide the taxpayer with a copy of all forms and information being filed.
Keep this form for your records. Do not mail it to the FTB. The ERO must retain it for the statute of limitations period and make a copy available to the FTB upon request.
Common mistakes
- Mailing the authorization: The form says not to mail it to the FTB. Keep it for your records.
- Treating estimated payments as installments of your current balance: Part II says these are not installments of the current amount you owe.
- Using a closed account or an account with insufficient funds: The FTB may charge a dishonored payment penalty if it cannot deduct the payment. You are responsible for any bank overdraft fees.
- Transmitting before the taxpayer signs: The ERO must obtain the taxpayer’s signature before transmitting the withdrawal request.
Questions people ask
What happens if my withdrawal date falls on a weekend or holiday?
The authorization allows the transfer on the next business day if the specified date falls on a Saturday, Sunday, or holiday.
How long does my payment authorization stay in effect?
It remains in effect unless you contact the FTB to cancel the request.
Can I use a checking or savings account?
Yes. Part III lists both checking and savings as account options.
Are the estimated payments in Part II payments toward my current balance?
No. Part II is for scheduled estimated tax payments for tax year 2025. The form explicitly says they are not installments of the current amount you owe.