8453: California e-file Return Authorization for Individuals (2024)

Who files this form

Form FTB 8453 authorizes electronic transmission of your 2024 California individual income tax return to the Franchise Tax Board (FTB).

The taxpayer must sign before the electronic return originator (ERO) transmits the return. If filing jointly, both spouses or registered domestic partners (RDPs) must sign. The ERO must also sign.

When it's due

• 2024 tax payment: Part II says to pay by April 15, 2025.
• 2025 estimated tax payments: Part III lists April 15, 2025, June 16, 2025, September 15, 2025, and January 15, 2026 as the first through fourth payment dates.

The 2025 estimated payments are not installment payments for the current amount you owe.

What you'll need

Have the following information available to complete and check the authorization:

• Your 2024 California income tax return, so the amounts in Part I can be checked against the corresponding return lines.
• 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.
• The payment amounts and withdrawal dates for any electronic payments you authorize.

How to file

Do not mail Form FTB 8453 to the FTB.

1. Enter your identifying information and the Part I amounts from your 2024 California income tax return. Use whole dollars only in Part I.
2. Complete the applicable direct deposit, electronic funds withdrawal, estimated payment, and banking information.
3. Review and sign the taxpayer declaration. Both spouses or RDPs must sign a joint return authorization.
4. Your ERO must obtain your signature before transmitting the return to the FTB and must complete the ERO declaration.

The ERO must provide you with a copy of all forms and information being filed. The ERO keeps Form FTB 8453 for four years from the return’s due date or four years from the filing date, whichever is later, and makes a copy available to the FTB upon request.

Common mistakes

• Mailing this form to the FTB: The form expressly says not to mail it.
• Not checking banking details: Part IV reminds you to verify your banking information.
• Treating estimated payments as installments on your current balance: Part III says the 2025 estimated payments are not installment payments for the current amount owed.
• Missing a joint filer’s signature: Both spouses or RDPs must sign. Forging a spouse’s or RDP’s signature is unlawful.
• Not paying the full balance on time: The taxpayer declaration says you remain liable for the tax and applicable interest and penalties if the FTB does not receive full and timely payment.

Questions people ask

Should I mail Form FTB 8453 to the FTB?

No. The form says not to mail it. Your ERO retains it and provides a copy to the FTB upon request.

Can I split my direct deposit refund between two accounts?

Part IV has spaces for a refund amount and bank information for one account, plus the remaining refund amount and bank information for a second account. Each account can be checking or savings.

Which account is used for an electronic funds withdrawal?

The taxpayer declaration authorizes withdrawal of the amount on line 5a and any estimated payment amounts on line 6 from the bank account listed on lines 9, 10, and 11.

Do both people need to sign for a joint return?

Yes. Both spouses or RDPs must sign the taxpayer declaration.

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 return is filed, whichever is later.

Official sources

• https://www.ftb.ca.gov/forms/2024/2024-8453.pdf