8455: California e-file Payment Record for Individuals (2024)
California · FTB · Used for tax years 2024
California Form 8455 summarizes electronic funds withdrawals authorized with your 2024 e-file tax return, including your return payment and scheduled 2025 estimated tax payments. It records payment amounts, withdrawal dates, and banking information. Keep it for your records rathe
Who files this form
Form FTB 8455 is a record of electronic funds withdrawals you authorized with your 2024 California e-file tax return as part of Form FTB 8879, California e-file Signature Authorization for Individuals.
You should receive a copy of Form FTB 8455 or a comparable form when you sign Form FTB 8879. Keep it for your records. Do not mail it to the Franchise Tax Board (FTB).
When it's due
- 2024 tax return payment: Pay by April 15, 2025.
- 2025 estimated tax payments: The form lists April 15, 2025; June 16, 2025; September 15, 2025; and January 15, 2026.
The 2025 estimated tax payments are not installments of the amount you owe for 2024.
What you'll need
The form uses the following information:
- Your name and SSN or ITIN, and your spouse’s or registered domestic partner’s name and SSN or ITIN, if applicable.
- California adjusted gross income from Form 540, line 17; Form 540 2EZ, line 16; or Form 540NR, line 32.
- The amount you owe from Form 540, line 111; Form 540 2EZ, line 35; Form 540NR, line 121; or Schedule X, line 7.
- Your authorized withdrawal amounts and dates.
- Your bank routing number, account number, and account type, checking or savings.
Keep the acknowledgement showing the date FTB accepted your return as proof of filing. Your banking records are your proof of payment.
How to file
Do not mail Form FTB 8455 to the FTB. Keep it for your records.
This form summarizes withdrawals authorized with your 2024 e-file tax return. You should receive it, or a comparable form, when you sign Form FTB 8879. Check the banking information before your tax return is transmitted.
For other payment options, visit ftb.ca.gov/pay.
Common mistakes
- Mailing this form to the FTB: Keep it for your records instead.
- Treating it as proof of filing or payment: It is neither. Your acceptance acknowledgement is proof of filing, and your banking records are proof of payment.
- Using incorrect banking information: Check the routing and account numbers before transmitting your return. If your bank rejects a withdrawal because either number is wrong, FTB will send a notice that may include penalties and interest.
- Confusing estimated payments with the current balance due: Part III payments are for tax year 2025, not installments of the amount you owe for 2024.
- Assuming cancellation removes the debt: You still owe the amount after canceling a payment. Pay by the listed due dates to avoid a late payment penalty.
Questions people ask
When should I receive Form FTB 8455?
You should receive a copy, or a comparable form, when you sign Form FTB 8879.
Does this form prove that I filed or paid?
No. Your proof of filing is the acknowledgement containing the date FTB accepted your return. Your proof of payment is your banking records.
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 remove your responsibility to pay any amount you owe.
Are the payments in Part III installments of my 2024 balance?
No. They are scheduled estimated tax payments for tax year 2025.
Should I enter cents in Part I?
No. Part I asks for whole dollars only.