8453-C Form Fillable California e-file Return Authorization for Corporations
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

1 Total income (Form 100 line 9 Form 100S line 8 Form 100W line 9 or Form 100X Line 6) 1 2 Taxable income (Form 100 line 22 Form 100S line 20 Form 100W line 22 or Form 100X Line 10) 2 3 Total tax (Form 100 line 31 Form 100S line 30 Form 100W line 31 Form 100X Line 18) 3 4 Tax due (Form 100 line 37 Form 100S line 36 Form 100W line 37 or Form 100X Line 20) 4 5 Overpayment (Form 100 line 38 Form 100S line 37 Form 100W line 38 or Form 100X Line 27) 5 6 Direct deposit of refund 7 Electronic funds withdrawal 7a Amount 7b Withdrawal date (mm/dd/yyyy) A copy of the corporation return and associated forms and schedules A paper copy of Form 100 100W or 100S and all supporting schedules A paper copy of the corporation s federal tax return Corporations that meet certain requirements must remit all of their Form FTB 8453 C (signed original or copy of the form) If the corporation is paying through EFT Do Not Send The Payment Inspect a copy of the return and ensure the information is correct Note: If the corporation uses the EFW payment option and the corporation Obtain the corporate officer s signature after you prepare the return but Paid Preparer Must Sign Pay by check or money order: The corporation can pay by check or money Pay by credit card: The exempt organization can pay the amount owed Pay by electronic funds transfer (EFT): If the corporation is enrolled in our Pay by electronic funds withdrawal (EFW): Corporations can have all or Pay online: The corporation can pay the amount owed using Web Pay our Provide the corporate officer with: Retain the original or faxed signed form FTB 8453 C with a copy of the Review the corporation s return plus entries and banking information on Sign form FTB 8453 C Sign form FTB 8453 C after the return is prepared but before it is Submit the signed form FTB 8453 C to the corporation s ERO (fax is To cancel an EFW the corporation must call FTB e Programs Customer Using blue or black ink make all checks or money orders payable in U S Verify all information on the form FTB 8453 C including employer ZIP Code (Exception: An extended statute of limitations period may apply for California or 0353 at least two working days 10 Routing number 11 Account number 12 Type of account: Checking Savings 1345 2014 e file Handbook for Authorized e file Providers I will keep form FTB 8453 C on file for four years from the due date of the return or four years from 2014 Instructions for Form FTB 8453 C 2015 The amount the corporation designates will be withdrawn from a 8 Amount 8453 C 9 Withdrawal Date A Purpose of Form FTB 8453 C A signed original or copy of form FTB 8453 C acceptable) accurately reflects the data on the return ) I have obtained the corporate officer s signature on form FTB 8453 C before transmitting this return to the FTB; I have Additional Information After the corporation s return is e filed the corporation must retain the alternatives are acceptable as noted in Pub 1345 If the ERO is also the paid am only an intermediate service provider I understand that I am not responsible for reviewing the corporation s return I declare however that form FTB 8453 C An electronically transmitted tax return is not considered complete or and address and be considered in compliance with that requirement Those that do not and the execution of any designated electronic account settlement The form applicable interest and penalties I authorize the corporation return and accompanying schedules and statements be transmitted to the FTB by the ERO transmitter or As an authorized e file provider you must: audit ) avoid the EFT penalty Corporations that remit an estimated tax payment or B ERO and Paid Preparer Responsibilities bank account the corporation must complete Parts II and IV before be between 01 and 12 or 21 and 32 Before the corporation s ERO can e file the return the corporation must: before the date of the withdrawal before you transmit it by Discover MasterCard Visa or American Express Card Go to official C Corporation Responsibilities California e file Return Authorization for Corporations Caution: Check with the corporation s financial institution to make sure the Check compliance with the mandatory EFT program containing the date of acceptance for the return is that proof corporation electronic return originator (ERO) and paid preparer declare that Corporation name Identifying number correct If the bank or financial institution rejects the EFW due to an error D Refund Information Date Accepted DO NOT MAIL THIS FORM TO THE FTB Date Check if Check ERO s PTIN Date of Acceptance deposit will be accepted and to get the correct routing and account numbers do so does not serve as proof of filing an electronic return the acknowledgement dollars and drawn against a U S financial institution E Paying Your Taxes EFT program the corporation can pay their estimate payments extension employed Enter the date the FTB accepts the return in the space at the top of form ERO s also paid if self estimated payment amounts listed on line 8 from the account specified in Part IV excess of $80 000 must remit all of their payments through EFT The FTB extension payment in excess of $20 000 or that have a total tax liability in federal tax returns that are related to or subject to a federal audit or California filed unless form FTB 8453 C is signed by the officer before the return is Firm s name (or yours First Payment following documents for the California statute of limitations period: For Privacy Notice get FTB 1131 ENG/SP form FTB 8453 C Form FTB 8453 C California e file Return Authorization for Corporations is Fourth Payment FTB 8453 C FTB 8453 C 2014 FTB 8453 C Instructions 2014 FTB e Programs Customer Service at 916 845 General Information I authorize the corporate account to be settled as designated in Part II If I check Part ll Box 6 I declare that the account specified in Part IV for the direct deposit I declare that I have reviewed the above corporation s return and that the entries on form FTB 8453 C are complete and correct to the best of my knowledge (If I identification number and banking information if self if self employed) If the corporation wants their refund directly deposited into the corporate if the Franchise Tax Board (FTB) does not receive full and timely payment of the corporation s tax liability the corporation will remain liable for the tax liability and all in the routing number or account number we will send the corporation a in the routing number or account number we will send you a notice that information entered by the corporation or its representative Also if the bank intermediate service provider If the processing of the corporation s return or refund is delayed I authorize the FTB to disclose to the ERO or intermediate service is a mandatory EFT participant then the corporation would still be in knowledge and belief they are true correct and complete I make this declaration based on all information of which I have knowledge Line 10 The routing number must be nine digits The first two digits must Line 11 The account number can be up to 17 characters and can include may include penalties and interest meet these requirements and wish to participate on a voluntary basis may notice that may include penalties and interest numbers and letters Include hyphens but omit spaces and special symbols of perjury I declare that I have examined the above corporation s return and accompanying schedules and statements and to the best of my knowledge and belief of the return or four years from the date the return is filed on the date the corporation chooses Be sure the account information is or financial institution rejects the electronic funds withdrawal due to an error or intermediate service provider and the amounts in Part I above agree with the amounts on the corresponding lines of the corporation s 2014 California income tax order using form FTB 3586 Mail form FTB 3586 with payment to the FTB Paid preparer s PTIN Part I Tax Return Information (whole dollars only) Part II Settle Your Account Electronically for Taxable Year 2014 Part III Make Estimated Tax Payments for 2015 Part III Schedule of Estimated Tax Payments for Taxable Year 2015 (These are NOT installment payments for the current amount the corporation owes ) Part IV Banking Information Part IV Banking Information (Have you verified the corporation s banking information?) part of their balance due withdrawn electronically from their bank account Part V Declaration of Officer Part VI Declaration of Electronic Return Originator (ERO) and Paid Preparer See instructions Part VI Declaration of ERO and Paid Preparer payments and balance due through this program payments com Official Payments charges a convenience fee for using this payments through EFT rather than by paper checks or money orders to penalties and interest charges Preparer preparer s preparer the ERO must check the box labeled Check if also paid preparer If provided the corporate officer with a copy of all forms and information that I will file with the FTB and I have followed all other requirements described in FTB Pub provider the reason(s) for the delay or the date when the refund was sent refund agrees with the authorization stated on my return If I check Part ll Box 7 I authorize an electronic funds withdrawal for the amount listed on line 7a and any required to remit payments electronically may use Web Pay or credit card return in your records return To the best of my knowledge and belief the corporation s return is true correct and complete If the corporation is filing a balance due return I understand that Returns) schedule the electronic payment of estimated tax payments for taxable year Second Payment secure online payment service Go to ftb ca gov for more information select a date on or before the due date of the estimated tax payment to avoid service Service at 916 845 0353 Service at 916 845 0353 at least two working days before the date of the signature Signature of Officer Date Title signature preparer employed single account listed in Part IV on the date the corporation selects Be sure to slip as it may contain internal routing numbers Specific Instructions statement or by contacting their financial institution Do not use a deposit TAXABLE YEAR The California statute of limitations is the later of four years from the due date The corporation can find the routing and account numbers on a check or bank the date the corporation return is filed whichever is later and I will make a copy available to the FTB upon request If I am also the paid preparer under penalties the electronic transmission of the return to the Franchise Tax Board (FTB) the ERO is not the paid preparer the paid preparer must sign in the space for The ERO must sign and complete Part VI Handwritten signatures or approved the following payment options: The FTB is not responsible for a lost refund due to incorrect account the return is true correct and complete Additionally the signatures authorize the signature document for corporate e file returns By signing this form the they are true correct and complete I make this declaration based on all information of which I have knowledge Third Payment To cancel a scheduled estimated tax payment the corporation must call To cancel the direct deposit of refund call FTB e Programs Customer transmitted transmitting the return TTY/TDD: 800 822 6268 for persons with hearing or speech impairments Under penalties of perjury I declare that I am an officer of the above corporation and that the information I provided to my electronic return originator (ERO) transmitter Under penalties of perjury I declare that I have examined the above corporation s return and accompanying schedules and statements and to the best of my using the address printed on the voucher Voucher (FTB 3586 Payment Voucher for Corps and Exempt Orgs e filed When the corporation e files their tax return the corporation can choose from When the corporation e files their tax return the corporation may opt to will notify corporations that are subject to this requirement Corporations withdrawal ZIP Code