What California Form 8453-P (2021) Is For
California Form 8453-P is the required signature authorization form for partnerships that electronically file Form 565 with the Franchise Tax Board (FTB). It serves as written confirmation that the partnership has reviewed the return, approved the accuracy of the information, and authorized the Electronic Return Originator (ERO) to submit it on the partnership’s behalf.
Unlike individuals who can use various electronic signature options, partnerships must use a physical, pen-on-paper signature for e-file authorization. Form 8453-P documents that the authorized representative and the ERO have both signed and approved the electronic submission. It also covers authorizations for electronic funds withdrawal for payments or direct deposit for refunds.
Form 8453-P is not sent to the FTB. The ERO must retain the signed form for four years as proof of proper authorization. This retention rule is mandatory and is a key compliance requirement for participation in the state’s e-file program.
When You’d Use California Form 8453-P (2021)
Partnerships must complete Form 8453-P every time they electronically file Form 565 for the 2021 tax year. This includes original filings by the March 15, 2022, deadline (for calendar-year partnerships), filings using California’s automatic seven-month extension, and e-filed amended returns.
If your partnership files an amended Form 565 electronically, you must complete a new Form 8453-P for that filing. Each transmission—original or amended—requires its own signed authorization form. Late filers also use Form 8453-P if they file electronically, even though penalties may apply.
The form is not required when filing a paper Form 565 by mail. Paper filings can only be used if the return was not prepared with tax software, since California requires e-filing for software-prepared returns.
Key Rules or Details for the 2021 Tax Year
Pen-on-Paper Signature Required
California does not allow electronic signatures on Form 8453-P. The partnership’s authorized representative must physically sign Part IV, and the ERO must physically sign Part V before transmitting the return.
Mandatory ERO Retention
The ERO must keep the original signed form (paper or scanned electronic copy) for at least four years from the due date of the return or the filing date—whichever is later. The partnership does not retain the original, though it should receive a copy for its own records.
One Form Per Filing
Every electronic transmission requires its own Form 8453-P. Filing an original, then an amended return, requires two separate signed forms.
Use the Correct State-Specific Form
California Form 8453-P is not interchangeable with any IRS Form 8453. Partnerships must use the California version specific to their entity type and tax year.
Do Not Mail the Form
Form 8453-P prominently states “DO NOT MAIL THIS FORM TO THE FTB.” Mailing it creates delays and does not satisfy signature requirements.
Step-by-Step (High Level)
Step 1: Complete Partnership Identification
Enter the partnership’s name, FEIN or California Secretary of State file number, and tax year information. This section ties Form 8453-P directly to the electronic Form 565 being filed.
Step 2: Fill Out Tax Return Information
Transfer amounts directly from Form 565:
- Total income (line 12)
- Ordinary income (line 23)
- Tax due (line 33, if any)
- Refund (line 34, if any)
These figures must match exactly. This ensures that the authorization corresponds to the actual return.
Step 3: Authorize Electronic Payment (If Applicable)
If using Electronic Funds Withdrawal (EFW), complete Part II:
- Check the EFW box
- Enter payment amount
- Enter withdrawal date
If there is no payment or refund, skip Parts II and III.
Step 4: Enter Banking Information
Provide routing and account numbers for direct deposit or EFW. Indicate checking or savings. Confirm the details with the partnership—incorrect banking information often causes payment or refund delays.
Step 5: Partnership Representative Signs Part IV
A general partner, managing member, or other authorized representative reviews the return, confirms the amounts, and signs Part IV. This signature authorizes the ERO to transmit the return and any EFW transaction.
Step 6: ERO Signs Part V
The ERO signs Part V confirming:
- The return was reviewed
- The partnership’s signature was obtained before e-filing
- A complete copy of the return was provided to the partnership
- Form 8453-P will be retained for the required period
If the ERO is also the paid preparer, they check the appropriate box and sign once.
Step 7: Transmit the Return
The ERO sends the electronic return only after obtaining all required signatures. The original Form 8453-P stays with the ERO for four years.
Common Mistakes and How to Avoid Them
- Transmitting without a signed Form 8453-P
Always obtain the partnership representative’s signature before e-filing. Missing signatures can lead to program suspension. - Mailing the form to the FTB
Form 8453-P is not filed with the state. The ERO keeps it. - Using the wrong entity form
Partnerships must use Form 8453-P, not corporate or federal versions. - Incorrect tax return information in Part I
Ensure total income, ordinary income, tax due, and refund amounts match Form 565 exactly. - Banking errors
Verify routing and account numbers to avoid failed payments or delayed refunds. - Unauthorized signatures
Only a properly authorized partner or managing member may sign for the partnership. - Retention failures
EROs must maintain the form for four years. Lost or improperly stored forms violate e-file program rules.
What Happens After You File
Once the ERO transmits the return, the FTB sends an electronic acknowledgment to the ERO within about 24 to 48 hours. If accepted, the return moves forward for standard processing. If rejected, the ERO must correct the errors and retransmit the return.
If the partnership opted for electronic funds withdrawal, the payment is debited on the authorized date. Refunds are deposited if direct deposit information was provided.
Although the FTB does not receive Form 8453-P, they may request it from the ERO during compliance checks or audits. For this reason, proper retention is critical.
The partnership should retain copies of the full return package provided by the ERO, including all schedules and a copy of Form 8453-P, for its own records.
FAQs
Do partnerships have an electronic signature option for Form 8453-P?
No. Partnerships must use a physical, pen-on-paper signature. Electronic signatures are not accepted for Form 8453-P.
Who can sign Form 8453-P for the partnership?
An authorized representative such as a general partner or managing member. Employees without explicit authorization should not sign.
Does the partnership keep the original Form 8453-P?
No. The ERO keeps the original for four years, but the partnership should retain a copy of the full return package.
Do we need a new Form 8453-P for an amended return?
Yes. Each electronic filing—original or amended—requires its own signed authorization form.
What if the ERO goes out of business and the FTB requests Form 8453-P?
The ERO is responsible for preserving or transferring all retained forms. Partnerships should keep a complete copy of all filed documents as backup.
Do we need banking information if no payment or refund applies?
No. Parts II and III are only required when requesting electronic funds withdrawal or direct deposit.
For the official form and instructions, visit:
https://www.ftb.ca.gov/forms/2021/2021-8453p.pdf
