e-file for individuals
Overview
You can use e-file for these types of California tax returns:
- Original returns (this tax year and past two years)
- Amended returns (this tax year and past two years)
Accepted forms
Forms you can e-file for an individual:
- Form 540, California Resident Income Tax Return
- Form 540 2EZ, California Resident Income Tax Return
- Form 540NR, California Nonresident or Part-Year Resident Income Tax Return
- Form 592-B, Resident and Nonresident Withholding Tax Statement
- Form 593, Real Estate Withholding Tax Statement
- Complete list of forms you can e-file
Mandatory e-file requirement
California law requires tax preparers to e-file if they prepare:
- More than 100 individual income tax returns
- 1 or more returns using tax preparation software
e-file opt-out record
A taxpayer may not want to e-file, or a tax preparer cannot e-file due to reasonable cause. In that case, complete the FTB 8454, e-file Opt-Out Record for Individuals and keep it for your records.
Enroll in e-file
Visit Enroll in e-file program for information.
How to e-file
Visit How to e-file for information.
Forms
Authorization
- FTB 8879, California e-file Signature Authorization for Individuals
- FTB 8453, California e-file Return Authorization for Individuals
- FTB 8453-OL, California Online e-file Return Authorization for Individuals- For online self-prepared returns only
Payment
- FTB 3582, Payment Voucher for Individual e-filed Returns
- FTB 3582X, Payment Voucher for Individual e-filed Amended Returns
- FTB 8453 PMT, California Payment for Automatic Extension and Estimate Payment Authorization for Individuals
- FTB 8455, California e-file Payment Record for Individuals