e-file for business

Corporations, nonprofit (tax-exempt) organizations, partnerships, and limited liability companies can use Business e-file to file original and amended tax returns for this year and the prior two tax years.

Accepted forms

Forms you can e-file for business:

  • FTB 100, California Corporation Franchise or Income Tax Return
  • FTB 100S (coming soon), California S Corporation Franchise or Income Tax Return
  • FTB 100W, California Corporation Franchise or Income Tax Return- Water's Edge
  • FTB 100X, Amended Corporation Franchise or Income Tax Return
  • FTB 109, Exempt Organization Business Income Tax Return
  • FTB 199, California Exempt Organization Annual Information Return
  • FTB 565, Partnership Return of Income
  • FTB 568, Limited Liability Company Return of Income
  • Complete list of forms you can e-file

Mandatory e-file requirement

California law requires business entities that prepare an original or amended return using tax preparation software to electronically file (e-file) their return with us.

Business entity e-file waiver

We may grant a waiver if we determine the business entity is unable to comply with the requirements due to, but not limited to, the following reasons:

  • Technology constraints
  • May result in undue financial burden
  • Circumstances that constitute reasonable cause

Request a business entity e-file waiver

Enroll in e-file

Visit Enroll in e-file program for information.

How to e-file

Visit How to e-file for information.

Payment types

We currently accept the following stand-alone electronic funds withdrawal (EFW) payment types:

  • Extension payment
  • Estimate payment
  • Annual tax payment
  • Estimated LLC fee payment
  • Pass-Through Entity Elective Tax payment

Forms

Authorization

  • FTB 8453-C (coming soon), California e-file Return Authorization for Corporations
  • FTB 8453-LLC, California e-file Return Authorization for Limited Liability Companies
  • FTB 8453-P, California e-file Return Authorization for Partnerships
  • FTB 8453-EO, California e-file Return Authorization for Exempt Organizations
  • FTB 8453-BE PMT (coming soon), California Payment Authorization for Business Entities

Payment

  • FTB 3586, Payment Voucher for Corporations and Exempt Organizations e-filed Returns
  • FTB 3587, Payment Voucher for LP, LLP and REMIC e-filed Returns
  • FTB 3588, Payment Voucher for LLC e-filed Returns