8454: e-file Opt-Out Record for Individuals (2025)
California · FTB · Used for tax years 2025
California Form 8454 records when and why an individual income tax return was not electronically filed. It documents either the taxpayer’s choice not to e-file or the tax preparer’s reasonable cause for not e-filing. Keep this form for your records and do not mail it to the Franc
Who files this form
California law requires individual income tax returns prepared by certain tax preparers to be e-filed unless the taxpayer chooses not to e-file or the preparer cannot e-file due to reasonable cause.
Form 8454 records when and why a return was not e-filed. It is a record to keep, not a form to send to the Franchise Tax Board (FTB).
What you'll need
The form asks for the following information:
- Taxpayer information: 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. Giving a 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.
No supporting documents are listed on the form.
How to file
Do not mail Form 8454 to the FTB. Keep it for your records.
- Part I records the taxpayer’s choice not to e-file and includes taxpayer information, a signature, and a date. The reason is optional.
- Part II records the preparer’s reasonable cause for not e-filing and includes an explanation and preparer information, signature, and date.
For married couples 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 joint filers must sign: Only one spouse or RDP needs to sign for a joint return.
Questions people ask
What is Form 8454 used for?
It records when and why an individual income tax return was not e-filed.
Do I have to give a reason for choosing not to e-file?
No. The reason in the taxpayer opt-out section is optional.
Do both spouses or RDPs have to sign a joint-return opt-out?
No. Only one spouse or RDP needs to sign.
What if my tax preparer cannot e-file because of reasonable cause?
Part II provides space for the preparer to explain the reasonable cause and enter their information, signature, and date.
Should I send Form 8454 to the FTB?
No. The form says to keep it for your records and not mail it to the FTB.