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

We accept electronic signatures for Fiduciary e-filed returns. We offer the same Practitioner PIN method available from the IRS. This signature method and the pen-on-paper method using form FTB 8453-FID, will be accepted for fiduciary e-file returns 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
  • Select a PIN and enter it on the form
  • Sign and date the completed form
  • Review, sign & retain form FTB 8453-FID
ERO must:
  • Review form FTB 8879-FID for completeness
  • Enter your ERO PIN on the form
  • Sign and date the completed form prior to submitting the return
  • Retain from FTB 8879-FID
  • Review, sign & retain form FTB 8453-FID
Notes Shared secret (prior year California AGI) is not required. No shared secret or form FTB 8879-FID required.

e-signature - Frequently Asked Questions

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

 

  1. What is the California e-file Signature Authorization for Fiduciaries (form FTB 8879-FID)?
    This form allows 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 and you can then enter your client's PIN as the signature for the tax return. This form is very similar to the IRS form 8879-F.
  2. Do I need to use form FTB 8879-FID for every return I e-file?
    No. Use form FTB 8879-FID when you and your client are signing the return electronically. You may also use form FTB 8453-FID to sign the return.
  3. When does the taxpayer sign form FTB 8879-FID?
    Form FTB 8879-FID must be signed after the return is prepared, but before it is e-filed. Your client must have the opportunity to review the return and sign form FTB 8879-FID before you send the return to the FTB.
  4. Can the taxpayer give me their PIN verbally?
    No. Taxpayers must complete and sign form FTB 8879-FID to authorize you to enter their PIN for them.
  5. Can my client fax me the signed form FTB 8879-FID?
    Yes.
  6. Am I required to give my clients a copy of form FTB 8879-FID?
    No. You are required to keep a copy of form FTB 8879-FID for four years. However, you must provide a copy to your clients upon request.
  7. Do I have to store a paper copy of form FTB 8879-FID?
    No. You can also scan and store the signed FTB 8879-FID electronically.
  8. 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.
  9. Is the shared secret required when using form FTB 8879-FID?
    No. A shared secret is not required when using form FTB 8879-FID.
  10. 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 form FTB 8879-FID.
    • If you don't use the electronic method, you must retain (not mail) the form FTB 8453-FID.