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:

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

Opt-out