8453: California e-file Return Authorization for Individuals (2025)

Who files this form

Form FTB 8453 authorizes electronic transmission of your 2025 California individual income tax return to the Franchise Tax Board (FTB).

You must sign the authorization before your electronic return originator (ERO) transmits the return. If you file jointly, both you and your spouse or registered domestic partner (RDP) must sign. Do not mail this form to the FTB.

When it's due

• 2025 tax year: Part II says to pay by April 15, 2026.
• 2026 estimated tax payments: Part III lists April 15, 2026, for the first payment; June 15, 2026, for the second; September 15, 2026, for the third; and January 15, 2027, for the fourth.

What you'll need

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

• Your 2025 California income tax return, including the California adjusted gross income, refund or no amount due, and amount owed shown on 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, the bank routing number, account number, and account type: checking or savings.
• The amounts and withdrawal dates for any electronic payments you authorize.

How to file

Do not mail Form FTB 8453 to the FTB. The form authorizes your ERO, transmitter, or intermediate service provider to transmit your return and accompanying schedules and statements electronically to the FTB.

1. Complete Part I using whole-dollar amounts that agree with your 2025 California return.
2. Complete the applicable refund, payment, and banking information in Parts II through IV.
3. Sign and date Part V before the ERO transmits your return. Both taxpayers must sign a joint-return authorization.
4. The ERO must sign Part VI. The form also includes a signature section for the paid preparer.

The ERO must provide you with a copy of all forms and information being filed with the FTB. 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 provides a copy to the FTB upon request.

Common mistakes

• Mailing the authorization to the FTB. The form specifically says not to mail it.
• Skipping the banking-information check. Part IV reminds you to verify your banking information.
• Treating 2026 estimated payments as installments on your current balance. Part III says these are not installment payments for the current amount you owe.
• Missing a joint filer’s signature. Both spouses or RDPs must sign if filing jointly. The form warns that forging a spouse’s or RDP’s signature is unlawful.
• Failing to pay fully and on time. The declaration states that you remain liable for the tax and applicable interest and penalties if the FTB does not receive full, timely payment.

Questions people ask

Do I mail Form FTB 8453 to the FTB?

No. The form says not to mail it. Your ERO keeps it on file and makes a copy available to the FTB upon request.

Do both people need to sign for a joint return?

Yes. Both you and your spouse or registered domestic partner must sign.

Can I split my direct-deposit refund between two accounts?

Part IV provides spaces for a refund amount and bank details for one account, plus the remaining refund amount and bank details for a second account.

Are the estimated payments in Part III payments toward my 2025 balance?

No. Part III is for taxable year 2026 estimated tax payments and specifically says they are not installment payments for the current amount you owe.

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/2025/2025-8453.pdf