8879-PMT: California Electronic Funds Withdrawal Payment Signature Authorization for Individuals and Fiduciaries (2024)
California · FTB · Used for tax years 2024
California Form 8879 (PMT) authorizes electronic funds withdrawals for individuals, estates, and trusts. It records a 2024 extension payment and scheduled 2025 estimated tax payments, along with withdrawal dates, bank account information, and signature authorizations.
Who files this form
Form FTB 8879 (PMT) is a signature authorization for electronic funds withdrawal (EFW) payment requests for individuals and fiduciaries. The 2024 form covers a 2024 extension payment and scheduled estimated tax payments for 2025.
The taxpayer or fiduciary uses it to authorize withdrawals from the bank account listed on the form and select a personal identification number (PIN) as their electronic signature. The form also includes authorization and signature fields for a spouse or registered domestic partner (RDP).
What you'll need
Have the following information ready to complete the form:
- Taxpayer, estate, or trust name and SSN, ITIN, or FEIN.
- Spouse’s/RDP’s name and SSN or ITIN, or the fiduciary’s name and title, as applicable.
- The 2024 extension payment amount and withdrawal date.
- Amounts and withdrawal dates for scheduled 2025 estimated tax payments.
- Bank routing number, account number, and account type: checking or savings.
- PIN selections, signatures, and dates for the applicable authorization fields.
For the Practitioner PIN method, Part V also requires the electronic return originator’s (ERO’s) six-digit Electronic Filer Identification Number (EFIN), five-digit self-selected PIN, signature, and date.
How to file
Do not mail this form to the Franchise Tax Board (FTB). It authorizes an e-filed California EFW payment request.
- Enter the 2024 extension payment amount and withdrawal date in Part I, and scheduled 2025 estimated tax payment amounts and dates in Part II, as applicable. Use mm/dd/yyyy for withdrawal dates.
- Complete the bank account information in Part III.
- In Part IV, choose whether to authorize the named ERO firm to enter your PIN or enter it yourself. The self-entry option applies only when the payment request uses the Practitioner PIN method.
- Complete the applicable signature and date fields.
- For Practitioner PIN method payments, the ERO must complete and sign Part V.
Common mistakes
- Mailing the form to the FTB. The form expressly says not to mail it.
- Treating Part II payments as installments of a current balance. These are estimated tax payments for 2025, not installments of the current amount owed.
- Using an all-zero PIN. The form warns not to enter all zeros.
- Checking both PIN options. Check only one box in each applicable PIN authorization area.
- Choosing the self-entry PIN option outside the Practitioner PIN method. That option is only for entering your own PIN using that method, and the ERO must complete Part V.
- Overlooking insufficient funds or a closed account. If the FTB cannot deduct a payment for either reason, it may charge a dishonored payment penalty. You are responsible for any bank overdraft fees.
Questions people ask
What happens if my withdrawal date falls on a weekend or holiday?
The authorization allows the transfer on the next business day if the specified date falls on a Saturday, Sunday, or holiday.
How long does the withdrawal authorization remain in effect?
It remains in effect unless you contact the FTB to cancel the request.
Can I use a savings account?
Yes. Part III lets you select either checking or savings and provide the routing and account numbers.
Are the estimated payments in Part II payments toward my current balance?
No. Part II is for scheduled estimated tax payments for taxable year 2025. The form states that these are not installments of the current amount you owe.