8879-FID: California e-file Signature Authorization for Fiduciaries (2025)
California · FTB · Used for tax years 2025
Form FTB 8879-FID is the 2025 California e-file Signature Authorization for Fiduciaries. It records key amounts from an estate or trust’s Form 541 and the fiduciary’s declaration and authorization to use a personal identification number (PIN) as the electronic signature.
Who files this form
Form FTB 8879-FID is the signature authorization for a 2025 e-filed California fiduciary income tax return for an estate or trust. It is signed by the fiduciary or an officer representing the fiduciary.
The form authorizes an electronic return originator (ERO), transmitter, or intermediate service provider to transmit the return to the Franchise Tax Board (FTB).
What you'll need
Have the following available to complete and review the authorization:
- The estate or trust’s 2025 return, including accompanying schedules and statements. Obtain and keep a copy of the return.
- The estate or trust’s name and federal employer identification number (FEIN), plus the fiduciary’s name and title.
- Form 541 amounts from line 9, line 20a, line 43, and line 44 for Part I.
- If authorizing electronic funds withdrawal, the payment information shown on the return and Form FTB 8455-FID, California e-file Payment Record for Fiduciaries, or a comparable form.
How to file
Do not mail Form FTB 8879-FID to the FTB. It authorizes transmission of the electronic return.
- Enter the estate or trust and fiduciary information. Complete Part I using the corresponding Form 541 amounts, in whole dollars only.
- Review the return, schedules, and statements. Confirm that the information and amounts on the authorization agree with the electronic return.
- In Part II, check one PIN authorization box. Either authorize the named ERO firm to enter the fiduciary’s PIN or select the option to enter your own PIN. The self-entry option applies only when the return uses the Practitioner PIN method.
- Sign and date Part II.
- For Practitioner PIN method returns, the ERO completes Part III, entering a six-digit EFIN followed by a five-digit self-selected PIN, then signs and dates it.
The authorized ERO, transmitter, or intermediate service provider transmits the complete return to the FTB.
Common mistakes
- Mailing this form to the FTB. The form explicitly says not to mail it.
- Entering cents in Part I. Use whole dollars only.
- Checking more than one fiduciary PIN box. Check one box only.
- Using all zeros for a PIN. The form warns against this.
- Choosing the self-entry PIN box when you are not entering your own PIN or the return is not using the Practitioner PIN method.
- Failing to obtain and keep a copy of the fiduciary’s return.
- Assuming authorization removes payment responsibility. If the FTB does not receive full and timely payment, the fiduciary remains liable for the tax and applicable interest and penalties.
Questions people ask
Can my ERO enter my PIN for me?
Yes. Part II includes an option to authorize the named ERO firm to enter the fiduciary’s PIN as the signature on the 2025 e-filed California fiduciary income tax return.
Can this form authorize an electronic payment?
Yes. If applicable, the declaration authorizes electronic funds withdrawal of the amount on line 4 and/or estimated tax payments shown on the return and Form FTB 8455-FID or a comparable form.
Who completes Part III?
The ERO completes Part III for Practitioner PIN method returns. It requires the ERO’s EFIN/PIN, signature, and date.
What happens if processing is delayed?
The declaration authorizes the FTB to disclose the reasons for the delay to the ERO, intermediate service provider, and/or transmitter.