Mandatory Individual e-file
California law requires tax practitioners who prepare more than 100 California individual income tax returns annually and prepare one or more using tax preparation software to e-file all personal income tax returns. This measure reduces tax return processing costs for the state.
This page contains all the information you'll need to comply with this law.
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Mandatory Individual e-file information
- Frequently asked questions
- Assembly Bill 1756 (PDF) (Original chaptered version. See page 61)
- Assembly Bill 1742 (PDF) (Technical corrections. See page 3)
- Assembly Bill 2480 (PDF) (Penalty clarification)
- Approved e-file software for California
e-file Opt-Out Record
California law requires individual income tax returns prepared by certain income tax preparers to be electronically filed (e-filed) unless the taxpayer elects not to e-file or the tax preparer cannot e-file the return due to reasonable cause.
In response to your requests, we've developed a downloadable, fill-in and printable form (e-file Opt-Out Record for Individuals, FTB 8454) for your convenience.
Mandatory Individual e-file compliance
We’re in the process of identifying, calling, mailing letters to, and visiting tax practitioners who are not in compliance with the law to offer assistance in their transition to e-file. We’d like to do all we can to help prevent the potential assessment of penalties for returns not e-filed.
Incorporating e-file into your office
We've met with a variety of tax professionals that have successfully incorporated e-file into their business and asked them how they did it. We've combined their advice, tips, and ideas into a helpful e-file tutorial.
Are you wondering how to explain mandatory Individual e-file to your clients?
We developed a letter (FTB 1377) you can provide to your clients that discusses the law and highlights some of the many benefits of e-filing. We also translated the letter to Spanish for your Spanish-speaking clients.
e-file Program information and resources
- e-file Program information
- California e-file Program Enrollment Requirements
- e-file forms & publications
- Contact e-Programs Customer Service
- e-mail an e-file question
- Join the IRS e-file Program
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Last Updated: 01/10/2018