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, 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.
On October 1, 2025, Senate Bill (SB) 711, changed California's specified conformity date to the Internal Revenue Code (IRC) from January 1, 2015, to January 1, 2025, for personal income tax and corporate tax purposes. Following the enactment of SB 711, California's general conformity date with IRC section 6011(e) and IRC section 6011(h) is now January 1, 2025. Accordingly, most federal changes pertaining to e-filing of income tax returns—including changes that lowered the e-filing threshold for Corporations, Partnerships and Exempt Organization returns—apply to California.
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
- Situations where compliance results in undue financial burden.
- Circumstances that constitute reasonable cause
Request a business entity e-file waiver
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, 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, 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