8455-FID: California e-file Payment Record for Fiduciaries (2025)
California · FTB · Used for tax years 2025
Form FTB 8455-FID summarizes electronic funds withdrawals authorized with an estate or trust’s 2025 California e-file tax return, including the return payment and scheduled 2026 estimated tax payments. It records payment amounts, withdrawal dates, and banking information. Keep it
Who files this form
Form FTB 8455-FID is a payment record for estates or trusts that authorize electronic funds withdrawals with their 2025 e-file tax return as part of Form FTB 8879-FID, California e-file Signature Authorization for Fiduciaries.
You should receive this form, or a comparable form, when you sign Form FTB 8879-FID. Keep it for your records. Do not mail it to the Franchise Tax Board (FTB).
What you'll need
The record includes these details:
- The estate or trust's name and FEIN, plus the fiduciary's name and title.
- Total income from Form 541, line 9, and the amount due from Form 541, line 44, in whole dollars.
- The authorized withdrawal amount and date for the 2025 return payment.
- Amounts and withdrawal dates for scheduled 2026 estimated tax payments.
- The bank routing number, account number, and account type: checking or savings.
Keep your return acceptance acknowledgement as proof of filing and your banking records as proof of payment.
How to file
Do not mail Form FTB 8455-FID to the FTB. Keep it for your records.
This form summarizes electronic funds withdrawals authorized with your 2025 e-file tax return as part of Form FTB 8879-FID. You should receive a copy, or a comparable form, when you sign that authorization.
Check that the banking information is correct before transmitting your tax return. For more payment options, visit ftb.ca.gov/pay.
Common mistakes
- Mailing this form to the FTB. It is for your records and must not be mailed.
- Treating this form 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 your return. If the bank rejects a withdrawal because either number is wrong, the FTB will send a notice that may include penalties and interest.
- Confusing estimated payments with the current balance due. Part III lists estimated tax payments for 2026, not installments of the amount currently owed.
- Assuming cancellation removes 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
Does Form FTB 8455-FID prove that I filed or paid?
No. Proof of filing is the acknowledgement showing the date the FTB accepted your return. Proof of payment is your banking records.
How do I cancel a scheduled payment?
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. You still owe any unpaid amount after cancellation.
Are the payments in Part III installments of my 2025 balance due?
No. Part III is for scheduled estimated tax payments for taxable year 2026, not installments of the current amount you owe.
When should I receive this record?
You should receive Form FTB 8455-FID, or a comparable form, when you sign Form FTB 8879-FID.