California Form 8453-Ol Instructions
A. Purpose of Form FTB 8453-OL
Form FTB 8453-OL, California Online e-file Return Authorization for Individuals, is the signature document for self-prepared individual e-file returns. By signing this form, you declare that the return is true, correct, and complete. Additionally, you authorize the electronic transmission of the return to the Franchise Tax Board (FTB) and the execution of any designated electronic account settlement. The form does not serve as proof of filing an electronic return - the acknowledgement containing the date of acceptance for the accepted return is that proof.
B. Taxpayer Responsibilities
Before you e-file your return, you must:
- Verify all information on the form FTB 8453-OL, including SSN(s), ITIN(s), and banking information. Reconfirm your routing and account numbers.
- Inspect a copy of the return and ensure the information is correct.
- Sign form FTB 8453-OL after you prepare the return, but before you transmit it.
After you e-file your return, you must retain the following documents for the California statute of limitations period:
- Form FTB 8453-OL
- Original Form(s) W-2, W-2G, and 1099R
- A paper copy of Form 540, Form 540 2EZ, Long or Short Form 540NR
- A paper copy of your federal tax return
- A paper copy of your other state income tax return if you claimed the California Other State Tax Credit. Refer to California Schedule S.
The California statute of limitations is the later of four years from the due date of the return or four years from the date the return is filed.
( Exception: An extended statute of limitations period may apply for California or federal tax returns that are related to or subject to a federal audit.)
C. Refund Information
Check the status of your tax refund at ftb.ca.gov or call FTB's automated toll-free telephone service at 800.338.0505.
D. Paying Your Taxes
If you owe tax, you must pay it by April 15, 2014, to avoid penalties and interest. When you e-file, you can choose from the following payment options:
- Pay by electronic funds withdrawal: You can have all or part of your balance due withdrawn electronically from your bank account on the date you choose. See Part II.
- Pay online: You can pay the amount owed using Web Pay, our secure online payment service. Go to ftb.ca.gov for more information.
- Pay by credit card: You can use your Discover, MasterCard, Visa, or American Express card to pay your tax. Call 800.272.9829 or go to officialpayments.com. Use jurisdiction code 1555. Official Payments Corp. charges a convenience fee for using this service. If you pay by credit card, do not mail the voucher (form FTB 3582) to the FTB.
- Pay by check or money order: You can pay by check or money order using the form FTB 3582, Payment Voucher for Individual e-filed Returns. Mail form FTB 3582 with your check or money order to the FTB using the address printed on the voucher.
Make all checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution.
Mandatory e-pay - If you are required by Revenue and Taxation Code Section 19011.5 to make your payments electronically, you must make your tax return payment electronically (e.g. EFW or Web Pay). Go to ftb.ca.gov and search for mandatory e-pay for more information.
Date of Acceptance
Enter the date the FTB accepts the return in the space at the top of form FTB 8453-OL.
Part II - Settle Your Account Electronically
Using direct deposit or electronic funds withdrawal is voluntary and applies only to the return you are filing at this time. If you want your refund directly deposited into one or more accounts or your payment withdrawn electronically from your account, you must complete the applicable Parts II, III, and IV before you transmit the return. We will not honor requests completed after transmission of the return. Be sure the account information is correct. If the bank or financial institution rejects the electronic funds withdrawal due to an error in the routing number or account number, we will send you a notice that may include penalties and interest.
To cancel an electronic funds withdrawal, you must call FTB e-Programs Customer Service at 916.845. 0353 at least two working days before the date of the withdrawal.
Part III - Make Estimated Tax Payments for 2014
When you e-file, you may opt to schedule the electronic payment of estimated tax payments for taxable year 2014. The amount you designate will be withdrawn from the account listed in Part IV on the date you select. Be sure to select a date on or before the due date of the estimated tax payment to avoid penalties and interest charges.
To cancel a scheduled estimated tax payment, you must call FTB e-Programs Customer Service at 916.845. 0353 at least two working days before the date of the withdrawal.
Part IV - Banking Information
Individual taxpayers may request that only their refund be electronically deposited into more than one checking or savings account. It's fast, safe, and convenient to have your refund directly deposited into your bank account.
You can find the routing and account numbers on a check or bank statement, or by contacting your financial institution. Do not use a deposit slip as it may contain internal routing numbers.
Lines 8 and 12 - The refund amounts you designated for direct deposit.
Line 9 and 13 - The routing number must be nine digits. The first two digits must be between 01 and 12 or 21 and 32.
Line 10 and 14 - The account number can be up to 17 characters and can include numbers and letters. Include hyphens but omit spaces and special symbols.
Note: Some financial institutions will not allow a joint refund to be deposited to an individual account. If the direct deposit is rejected, we will issue a paper check.
Caution: Check with your financial institution to make sure your deposit will be accepted and to get the correct routing and account numbers. The FTB is not responsible for a lost refund due to incorrect account information entered by you or your representative.
Part V - Declaration of Taxpayer(s)
An e-filed tax return is not considered complete or filed unless you sign form FTB 8453-OL before you transmit the return.
Deceased taxpayer(s) - The legal representative (e.g., beneficiary, administrator, or executor) of the deceased taxpayer's estate must sign form FTB 8453-OL before the return is transmitted.
If you are the surviving spouse/RDP and no administrator or executor has been appointed, you may still file a joint return for the year of death. Indicate next to your signature that you are the surviving spouse/RDP. Also, print "Deceased" and the date of death next to the name of the deceased taxpayer.
If you file a return and claim a refund due to a deceased taxpayer, you are certifying under penalty of perjury either that you are the legal representative of the deceased taxpayer's estate (in this case, you must attach certified copies of the letters of administration or letters testamentary to form FTB 8453-OL) or that you are entitled to the refund as the deceased's surviving relative or sole beneficiary under the provisions of the California Probate Code. You must also attach a copy of federal Form 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, or a copy of the death certificate to form FTB 8453-OL.
TTY/TDD: 800.822.6268 for persons with hearing or speech impairments.