8455-FID: California e-file Payment Record for Fiduciaries (2024)
California · FTB · Used for tax years 2024
Form FTB 8455-FID summarizes electronic funds withdrawals authorized with an estate or trust’s 2024 California e-file tax return. It records return payment details, scheduled 2025 estimated tax payments, and banking information. Keep it for your records rather than mailing it to
Who files this form
Form FTB 8455-FID is a payment record for fiduciaries who authorized electronic funds withdrawals with their 2024 California e-file tax return as part of Form FTB 8879-FID, California e-file Signature Authorization for Fiduciaries.
It is not a form you mail to the FTB. You should receive a copy of this form, or a comparable form, when you sign Form FTB 8879-FID. Keep it for your records.
What you'll need
The payment record uses these details:
- The estate or trust’s name and FEIN, and the fiduciary’s name and title.
- Total income from Form 541, line 9, and the amount due from Form 541, line 43, in whole dollars.
- The authorized withdrawal amount and date for the 2024 return payment.
- Amounts and withdrawal dates for any scheduled 2025 estimated tax payments.
- The bank routing number, account number, and account type: checking or savings.
Keep the return acceptance acknowledgement as proof of filing and your banking records as proof of payment. Form FTB 8455-FID is not proof of either.
How to file
Do not mail Form FTB 8455-FID to the Franchise Tax Board. Keep it for your records.
The form summarizes electronic funds withdrawals authorized with your 2024 e-file tax return. You should receive it, or a comparable form, when you sign Form FTB 8879-FID. Check the banking information before your tax return is transmitted.
Common mistakes
- Mailing this form to the FTB. The form says to keep it for your records instead.
- Treating it as proof of filing or payment. Your acceptance acknowledgement is proof of filing; your banking records are proof of payment.
- Using incorrect banking information. Check the routing and account numbers before transmitting the return. If the bank rejects a withdrawal because either number is wrong, the FTB will send a notice that may include penalties and interest.
- Treating 2025 estimated payments as installments of the current amount owed. The form specifically says they are not.
- Assuming cancellation eliminates the tax owed. You remain liable after canceling a payment. Make payments by their due dates to avoid a late payment penalty.
Questions people ask
How do I cancel a scheduled withdrawal?
Call FTB e-Programs Customer Service at 916.845.0353 at least two working days before the scheduled payment date. This applies to a tax return payment or an estimated tax payment. Canceling does not eliminate any amount you owe.
Does this form prove that my return was filed or my tax was paid?
No. Your proof of filing is the acknowledgement showing the date the FTB accepted your return. Your proof of payment is your banking records.
What are the payments listed in Part III?
They are scheduled estimated tax payments for taxable year 2025. They are not installments of the current amount you owe.
Where can I find other payment options?
Visit ftb.ca.gov/pay for more payment options.