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:

• California Resident Income Tax Return (Form 540)
• California Resident Income Tax Return (Form 540 2EZ)
• California Nonresident or Part-Year Resident Income Tax Return (Form 540NR)
• Resident and Nonresident Withholding Tax Statement (Form 592-B)
• Real Estate Withholding Tax Statement (Form 593)
• 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 e-file Opt-Out Record for Individuals (FTB 8454) 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

• California e-file Signature Authorization for Individuals (FTB 8879)
• California e-file Return Authorization for Individuals (FTB 8453)
• California Online e-file Return Authorization for Individuals (FTB 8453-OL)- For online self-prepared returns only

Payment

• Payment Voucher for Individual e-filed Returns (FTB 3582)
• Payment Voucher for Individual e-filed Amended Returns (FTB 3582X)
• California Payment for Automatic Extension and Estimate Payment Authorization for Individuals (FTB 8453 PMT)
• California e-file Payment Record for Individuals (FTB 8455)

Opt-out

• e-file Opt-Out Record for Individuals (FTB 8454)