e-file Now Required for Certain Business Entities

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January 6, 2015

Purpose of Bulletin

To advise staff of the new e-file Requirement for Business Entities.

Background

The California Business e-file Program offers year round e-filing for business entities filing FTB forms 100, 100S, 100W, 100X, 565, 568 and 199 along with most accompanying forms and schedules.

What's New

Assembly Bill 2754 was signed into law on September 19, 2014. For taxable years that begin on or after January 1, 2014, any business entity that files an original or amended tax return on or after January 1, 2015, that is prepared using tax preparation software, is required to electronically file (e-file) their return with FTB unless a waiver is obtained for the following reasons:

  • Technology constraints – the inability of the tax preparation software used by a taxpayer to electronically file the return due to the inadequacy of the software or the complex nature of the return.
  • Where compliance would result in undue financial burden.
  • Circumstances that constitute reasonable cause and not willful neglect.

Taxpayer Inquiries

To ease the transition to the e-file requirement, we developed helpful information on our website including:

  • Frequently asked questions (FAQs) about the law.
  • An e-file tutorial to help preparers set up and manage their e-file office processes.
  • Links to other business e-file information.

Go to ftb.ca.gov and search for business e-file requirement.

Questions / Comments

For comments or questions regarding this bulletin, please send an email to: business.e-file.coordinator@ftb.ca.gov.

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