8879-PMT: California Electronic Funds Withdrawal Payment Signature Authorization for Individuals and Fiduciaries (2025)

Who files this form

Form 8879 (PMT) is a payment signature authorization for individuals and fiduciaries making an e-filed California electronic funds withdrawal (EFW) payment request. It covers a 2025 extension payment and scheduled estimated tax payments for 2026.

The taxpayer or fiduciary uses the form to authorize withdrawals from the listed bank account 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:

• The taxpayer, estate, or trust name and SSN, ITIN, or FEIN.
• The spouse’s/RDP’s name and SSN or ITIN, or the fiduciary’s name and title, as applicable.
• The amount and requested withdrawal date for the 2025 extension payment.
• The amounts and requested withdrawal dates for scheduled 2026 estimated tax payments.
• The bank routing number, account number, and account type: checking or savings.
• The selected PINs, signatures, and signature dates.

For the Practitioner PIN method, the electronic return originator (ERO) also provides their 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.

1. Enter the 2025 extension payment amount and withdrawal date in Part I.
2. Enter scheduled 2026 estimated tax payment amounts and withdrawal dates in Part II.
3. Provide the bank account information in Part III.
4. Complete Part IV, choosing whether to authorize the ERO to enter your PIN or to enter it yourself. Sign and date the authorization. The form includes a separate authorization for a spouse/RDP.
5. If using the Practitioner PIN method, the ERO must complete Part V.

Choose the option to enter your own PIN only if you are entering it yourself and the payment request uses the Practitioner PIN method.

Common mistakes

• Mailing the form to the FTB. The form explicitly says not to mail it.
• Treating 2026 estimated payments as installments of the current amount owed. The form says they are not.
• Checking both PIN options. Check only one box in each applicable PIN authorization area.
• Using all zeros for a PIN. The form warns against all-zero entries.
• Overlooking the bank balance or account status. If the account has insufficient funds or is closed, the FTB may charge a dishonored payment penalty. You are responsible for any bank overdraft fees.

Questions people ask

Which tax years does this form cover?

Part I covers an extension payment for taxable year 2025. Part II covers scheduled estimated tax payments for taxable year 2026.

What happens if my withdrawal date falls on a weekend or holiday?

The authorization allows the transfer on the next business day if the selected 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 my electronic return originator enter my PIN for me?

Yes. You can authorize the ERO firm named on the form to enter your PIN as your signature on the e-filed payment request.

Can I use a checking or savings account?

Yes. Part III provides options for either checking or savings and asks for the routing and account numbers.

Official sources

• https://www.ftb.ca.gov/forms/2025/2025-8879-pmt.pdf