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:
- California Corporation Franchise or Income Tax Return (Form 100)
- California S Corporation Franchise or Income Tax Return (Form 100S)
- California Corporation Franchise or Income Tax Return- Water's Edge, (Form 100W)
- Amended Corporation Franchise or Income Tax Return (Form 100X)
- California Exempt Organization Annual Information Return (Form 199)
- Partnership Return of Income (Form 565)
- Limited Liability Company Return of Income (Form 568)
- 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 payments
- Estimate payments
- Annual tax payment
- Estimated LLC fee payment
- Pass-Through Entity Elective Tax
Forms
Authorization
- California e-file Return Authorization for Corporations (FTB 8453-C)
- California e-file Return Authorization for Limited Liability Companies (FTB 8453-LLC)
- California e-file Return Authorization for Partnerships (FTB 8453-P)
- California e-file Return Authorization for Exempt Organizations (FTB 8453-EO)
- California Payment Authorization for Business Entities (FTB 8453-BE PMT)