8453-PMT: California Payment for Automatic Extension and Estimate Payment Authorization for Individuals (2025)
California · FTB · Used for tax years 2025
California Form 8453 (PMT) authorizes electronic funds withdrawals for an individual's 2025 automatic extension payment and scheduled 2026 estimated tax payments. It records payment amounts, withdrawal dates, bank account information, and signatures. Keep this form for your recor
When it's due
- Tax year 2025 extension payment: Pay by April 15, 2026.
- Tax year 2026 scheduled estimated tax payments: The form lists April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027, for the first through fourth payments.
What you'll need
Have the following information ready to complete the authorization:
- Your name and Social Security number (SSN) or Individual Taxpayer Identification Number (ITIN), plus your spouse’s or registered domestic partner’s (RDP’s) information, as applicable.
- The extension payment amount and withdrawal date for Part I.
- The scheduled estimated payment amounts and withdrawal dates for Part II.
- Your bank routing number, account number, and account type: checking or savings.
The form includes signature and date fields for you and your spouse/RDP, along with a declaration and identifying information for the electronic return originator (ERO) and paid preparer.
How to file
Do not mail this form to the Franchise Tax Board (FTB). Keep it for your records.
Enter the payment amounts and withdrawal dates in Parts I and II, and the bank account information in Part III. Sign and date the payment authorization.
The form states that the electronic return originator (ERO) must obtain the taxpayer’s signature before transmitting the electronic funds withdrawal (EFW) request to the FTB. The ERO must provide the taxpayer with a copy of all forms and information being filed, retain this form for the statute of limitations period, and make a copy available to the FTB upon request.
Common mistakes
- Mailing the authorization to the FTB: The form says not to mail it and to keep it for your records.
- Treating estimated payments as installments of your current balance: Part II explicitly says these are not installments of the current amount you owe. They are scheduled estimated tax payments for tax year 2026.
- Using a closed account or an account with insufficient funds: If the FTB cannot deduct the payment for either reason, it may charge a dishonored payment penalty. You are also responsible for any bank overdraft fees.
- Transmitting the withdrawal request before obtaining the taxpayer’s signature: The ERO declaration requires the signature before transmission.
Questions people ask
What payments does this form authorize?
It authorizes an electronic funds withdrawal for a tax year 2025 extension payment in Part I and scheduled tax year 2026 estimated payments in Part II, using the bank account listed in Part III.
Are the estimated payments installments of what I currently owe?
No. Part II states that these are not installments of the current amount you owe.
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 the payment authorization remain 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 provides account-type boxes for checking and savings.