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California e-file e-Signature Options for Fiduciary e-file

We accept electronic signatures for Fiduciary e-filed returns and stand-alone Electronic Funds Withdrawal (EFW) payments. We offer the same Practitioner PIN method available from the IRS. This signature method and the pen-on-paper method using forms FTB 8453-FID California e-file Return Authorization for Fiduciaries & FTB 8453-FID (PMT) California Payment for Automatic Extension and Estimate Payment Authorization for Fiduciaries, will be accepted for fiduciary e-file returns and payments throughout the duration of the e-file season. Note: The Self-Select PIN Method is not an available e-signature option for fiduciaries.

  Signature forms
Signature responsibilities chart
e-signature frequently asked questions

Signature Responsibilities Chart

The following chart shows the taxpayer's and ERO's responsibilities when using each of the fiduciary signature options.

  Practitioner PIN Form FTB 8453-FID
Taxpayer must:
  • Review form FTB 8879-FID or FTB 8879 (PMT)
  • Select a PIN and enter it on the form
  • Sign and date the completed form
  • Review, sign & retain form FTB 8453-FID or form FTB 8453-FID (PMT)
ERO must:
  • Review form FTB 8879-FID or form FTB 8879 (PMT) for completeness
  • Enter your ERO PIN on the form
  • Sign and date the completed form prior to submitting the return or stand-alone EFW payment
  • Retain form FTB 8879-FID or form FTB 8879 (PMT)
  • Review, sign & retain form FTB 8453-FID or form FTB 8453-FID (PMT)
Notes Shared secret (prior year California AGI) is not required. No shared secret or forms FTB 8879-FID or FTB 8879 (PMT) required.

e-signature - Frequently Asked Questions

  1. What is the California e-file Signature Authorization for Fiduciaries?
  2. Do I need to use form FTB 8879-FID for every return I e-file or form FTB 8879 (PMT) for every stand-alone payment I submit electronically?
  3. When does the taxpayer sign forms FTB 8879-FID or FTB 8879 (PMT)?
  4. When does the taxpayer sign forms FTB 8453-FID or FTB 8453-FID (PMT)?
  5. Can the taxpayer give me their PIN verbally?
  6. Can my client fax me the signed forms FTB 8879-FID or FTB 8879 (PMT)?
  7. Am I required to give my clients a copy of forms FTB 8879-FID or FTB 8879 (PMT)?
  8. Do I have to store a paper copy of forms FTB 8879-FID or FTB 8879 (PMT)?
  9. Can the taxpayer use the Self-Select PIN signature option?
  10. Is the shared secret required when using forms FTB 8879-FID or FTB 8879 (PMT)?
  11. How are the California e-signature options different from the IRS options?

 

  1. What is the California e-file Signature Authorization for Fiduciaries?
    FTB 8879-FID California e-file Signature Authorization for Fiduciaries and FTB 8879 (PMT) California Electronic Funds Withdrawal Payment Signature Authorization for Individuals and Fiduciaries forms allow you to enter your client's PIN without the need for your client to be present. Your client signs this form after reviewing the return or stand-alone EFW payment and you can then enter your client's PIN as the signature for the tax return or stand-alone EFW payment. This form is very similar to the IRS form 8879-F. Beginning January 2017, taxpayers and tax practitioners will have the ability to submit a stand-alone EFW request for extension and estimate payments using tax preparation software.
  2. Do I need to use form FTB 8879-FID for every return I e-file or form FTB 8879 (PMT) for every stand-alone payment I submit electronically?
    No. Use forms FTB 8879-FID or FTB 8879 (PMT) when you and your client are signing the return or stand-alone EFW payment electronically. You may also use forms FTB 8453-FID California e-file Return Authorization for Fiduciaries or FTB 8453-FID (PMT) California Payment for Automatic Extension and Estimate Payment Authorization for Fiduciaries to sign the return or stand-alone EFW payment.
  3. When does the taxpayer sign forms FTB 8879-FID or FTB 8879 (PMT)?
    Forms FTB 8879-FID or FTB 8879 (PMT) must be signed after the return or stand-alone EFW payment is prepared, but before it is e-filed. Your client must have the opportunity to review the return or stand-alone EFW payment and sign forms FTB 8879-FID or FTB 8879 (PMT) before you submit the return or payment to the FTB.
  4. When does the taxpayer sign forms FTB 8453-FID or FTB 8453-FID (PMT)?
    Forms FTB 8453-FID or FTB 8453-FID (PMT) must be signed after the return or stand-alone EFW payment is prepared, but before it is transmitted. Your client must have the opportunity to review the return or stand-alone EFW payment and sign forms FTB 8453-FID or FTB 8453-FID (PMT) before you submit the return or payment to the FTB.
  5. Can the taxpayer give me their PIN verbally?
    No. The taxpayer must complete and sign forms FTB 8879-FID or FTB 8879 (PMT) to give authorization to enter their PIN on their behalf.
  6. Can my client fax me the signed forms FTB 8879-FID or FTB 8879 (PMT)?
    Yes.
  7. Am I required to give my clients a copy of form FTB 8879-FID or FTB 8879 (PMT)?
    No. You are required to keep a copy of forms FTB 8879-FID or FTB 8879 (PMT) on file for four years. However, you must provide a copy to your clients upon request.
  8. Do I have to store a paper copy of forms FTB 8879-FID or FTB 8879 (PMT)?
    No. You can also scan and store the signed forms FTB 8879-FID or FTB 8879 (PMT) electronically.
  9. Can the taxpayer use the Self-Select PIN signature option?
    No. The Self-Select PIN signature method is not available for fiduciary e-file returns or stand-alone EFW payments.
  10. Is the shared secret required when using forms FTB 8879-FID or FTB 8879 (PMT)?
    No. A shared secret is not required when using forms FTB 8879-FID or FTB 8879 (PMT).
  11. How are the California e-signature options different from the IRS options?
    There are two main differences that you need to be aware of:
    • If you use the practitioner PIN method, you must retain the California forms FTB 8879-FID or FTB 8879 (PMT).
    • If you don't use the electronic method, you must retain (not mail) the forms FTB 8453-FID or FTB 8453-FID (PMT).

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