Other transmission methods
The FTB can also receive e-file returns directly.
Direct transmission is when a preparer transmits returns directly to FTB rather than through a software company. Generally, if your software allows you to transmit returns directly to FTB, the software company will provide you with the Participants' Acceptance Testing Systems (PATS) returns to submit to FTB. You must complete PATS before you can transmit any "live" returns to FTB.
The e-file returns can also be sent either directly by you or indirectly by a third party via the internet.