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)