8455: California e-file Payment Record for Individuals (2025)
California · FTB · Used for tax years 2025
Form FTB 8455 summarizes electronic funds withdrawals authorized with your 2025 California e-file tax return, including your return payment and scheduled 2026 estimated tax payments. It records payment amounts, withdrawal dates, and banking information. Keep it for your records r
Who files this form
Form FTB 8455 is a record of electronic funds withdrawals you authorized with your 2025 California e-file tax return as part of Form FTB 8879, California e-file Signature Authorization for Individuals.
You should receive 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
- 2025 tax return payment: Pay by April 15, 2026.
- 2026 estimated tax payments: The dates printed on the form are April 15, 2026; June 15, 2026; September 15, 2026; and January 15, 2027.
The 2026 estimated tax payments are not installments of the amount you owe for 2025.
What you'll need
The form calls for the following information:
- Your name and SSN or ITIN, plus 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.
- Authorized withdrawal amounts and dates for your return payment and scheduled estimated tax payments.
- Your bank routing number, account number, and account type: checking or savings.
Your tax return acceptance acknowledgement is your 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 2025 e-file tax return through Form FTB 8879. You should receive a copy of Form FTB 8455 or a comparable form when you sign Form FTB 8879.
Check your 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. Use your acceptance acknowledgement as proof of filing and your banking records as proof of payment.
- Using incorrect banking information: Check the routing and account numbers before transmitting your return. If the bank rejects a withdrawal because of an error in either number, the FTB will send a notice that may include penalties and interest.
- Confusing estimated payments with your current balance: The scheduled 2026 estimated tax payments are not installments of the amount you owe for 2025.
- 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.
- Using cents in Part I: Enter the tax return information in whole dollars only.
Questions people ask
When should I receive Form FTB 8455?
You should receive it, 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 showing the date the 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. You remain liable for any amount you owe.
Are the estimated payments installments of my 2025 balance?
No. Part III lists estimated tax payments for taxable year 2026, not installments of the current amount you owe.
Where can I find other payment options?
Visit ftb.ca.gov/pay.