e-file for individuals

Overview

You can use e-file for these types of California tax returns:

  • Original returns (this tax year and past 2 years)
  • Amended returns (this tax year and last year)

Accepted forms

Forms you can e-file for an individual:

Return types

Types of personal income tax returns you can e-file:

  • 540 Resident Return
  • 540 2EZ Resident Return
  • 540NR Nonresident Return (Long and Short forms)
  • Schedule X California Explanation of Amended Return Changes

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 e-file Opt-Out Record for Individuals (FTB 8454) and keep it for your records.

Enroll in e-file

Visit Enroll in e-file for information.

How to e-file

Visit How to e-file for information.

Forms

Authorization

Payment

Opt-out