8454: e-file Opt-Out Record for Individuals (2024)
California · FTB · Used for tax years 2024
California Form FTB 8454 records when and why an individual income tax return was not electronically filed. It documents either the taxpayer’s election not to e-file or the tax preparer’s reasonable cause for not e-filing. Keep this form for your records; do not mail it to the Fr
Who files this form
California law requires individual income tax returns prepared by certain income tax preparers to be e-filed unless the taxpayer elects not to e-file or the preparer cannot e-file due to reasonable cause.
Form FTB 8454 records when and why a return was not e-filed. It is a record to keep, not a form to mail to the Franchise Tax Board (FTB).
What you'll need
The form asks for the following information:
- Taxpayer information: First and last name, SSN or ITIN, address, and telephone number. For a joint return, it also asks for the spouse’s or registered domestic partner’s (RDP’s) name and SSN or ITIN.
- Taxpayer opt-out: Signature and date. The reason for choosing not to e-file is optional.
- Preparer reasonable cause: An explanation, paid preparer’s signature and date, name, PTIN, address, and telephone number. The form also has fields for the firm’s name, if applicable, and FEIN.
How to file
Do not mail Form FTB 8454 to the FTB. Keep it for your records.
- Part I, Taxpayer Information: Provides the taxpayer’s information and the statement electing not to e-file. The taxpayer can give an optional reason and sign and date the form.
- Part II, Tax Preparer Information: Provides the preparer’s explanation for not e-filing due to reasonable cause, along with the preparer’s identifying information, signature, and date.
For married taxpayers or RDPs filing jointly, only one spouse or RDP needs to sign.
Common mistakes
- Mailing this form to the FTB: The form explicitly says not to mail it. Keep it for your records.
- Assuming both spouses or RDPs must sign: For a joint return, only one spouse or RDP needs to sign.
Questions people ask
Do I have to explain why I do not want to e-file?
No. In Part I, the taxpayer’s reason for electing not to e-file is optional.
What if my preparer cannot e-file due to reasonable cause?
Part II provides a place for the preparer to explain the reasonable cause and enter their information, signature, and date.
Do both spouses need to sign a joint return’s opt-out record?
No. Only one spouse or RDP needs to sign.
Where can I find the FTB privacy notice?
Visit ftb.ca.gov/privacy, or go to ftb.ca.gov/forms and search for 1131. To request the notice by mail, call 800.338.0505 and enter form code 948 when instructed.