How to e-file Tax professionals

Filing an e-file return is much like filing a paper return:

Prepare your client's tax return or stand-alone electronic funds withdrawal (EFW) payment as you normally would
Individual e-file only - Before you transmit their return, your client must sign the applicable forms:
Transmit the returns or stand-alone EFW payments to the FTB
Retrieve your acknowledgment (ACK) files. They're available within 24 to 48 hours. They tell you either:
- We accepted the return or stand-alone EFW payment
- We found an error
Correct any errors and retransmit the return
Individual e-file only - Record the date we accepted the return or stand-alone EFW payment on the corresponding FTB 8453, FTB 8453 (PMT), FTB 8879, or FTB 8879 (PMT) form(s). Keep the form for 4 years from the return due date or for 4 years from the filing date, whichever is later.

Visit e-Signature Options for e-file to learn about electronic signature options.

Help with acknowledgment (ACK) files

When an error occurs in the initial processing of a return or stand-alone EFW payment, we will:

Reject the return
Provide information about the error in the ACK file
- This information includes the error, form or schedule impacted, and number of times the error happened (for multi-page forms and schedules)

Common errors with Individual e-file
Business Rule	Description	Tips to fix error
F540/NR/2EZ-170 F540N/NR/2EZ-180	Electronic Signature (PIN) Taxpayer's Prior Year AGI does not match FTB records.	Double check the Taxpayer's Prior Year AGI from last year's CA tax return or sign the e-file return using form FTB 8453/8453-OL.
F540/NR/2EZ-320 F540/NR/2EZ-330	Taxpayer SSN or Spouse SSN has been previously used on an e-filed return.	To avoid sending duplicate returns, do not retransmit an accepted California return when retransmitting a corrected federal return.
F540-960	The Taxpayer claimed an amount for Individual Shared Responsibility Penalty on Form 540, Line 92 but did not attach the Form 3853.	Attach the completed Form 3853 in XML.

If you're unable to resolve the error, please contact your software provider for assistance.