What California Form 8453-P (2015) Is For
California Form 8453-P authorizes the electronic filing of a partnership’s 2015 return. When a partnership—including LPs, LLPs, REMICs, and LLCs taxed as partnerships—files its California return electronically, Form 8453-P serves as the official signature document. It replaces the traditional paper signature page and provides consent for the Franchise Tax Board (FTB) to process the return and any selected electronic funds withdrawal.
By signing Form 8453-P, the partnership officer, the electronic return originator (ERO), and the paid preparer (if different) confirm that the return is complete and accurate. The form itself is not proof of filing; the FTB’s electronic acknowledgment is the only accepted confirmation that the return was received.
When You’d Use California Form 8453-P (2015)
Use Form 8453-P whenever you electronically file a 2015 Form 565 Partnership Return (or Form 568 for LLCs taxed as partnerships). The form is required regardless of whether any tax is due, as it provides the legally required authorization for e-filing.
You also need a new Form 8453-P for a late or amended 2015 return. Even though the form has no independent due date, it must be signed before an ERO transmits the return. Once the return is filed, the ERO must retain the signed form for four years.
Key Rules or Details for 2015
Required Signatures
Three parties may need to sign:
- Partnership officer: A general partner, manager, or authorized officer must sign Part IV.
- Electronic return originator (ERO): Signs Part V and confirms the return was prepared and transmitted according to FTB rules.
- Paid preparer: Signs Part V when different from the ERO. If the ERO is also the paid preparer, the ERO checks the appropriate box.
Signature and Retention Rules
The ERO must have the completed and signed form in hand—via fax, scan, or original—before transmitting the return. After filing, the ERO must maintain it for four years and produce it upon request during an FTB review or audit. The form is never mailed to the FTB unless specifically requested.
Electronic Funds Withdrawal (Optional)
If the partnership chooses to pay by electronic funds withdrawal (EFT), Part II must list the withdrawal amount and date. Part III must include accurate routing and account numbers. Once transmitted, a withdrawal may be cancelled only by calling FTB e-Programs at least two business days before the scheduled debit.
Bulk Filings
A single Form 8453-P may authorize multiple partnership returns when filing in bulk. Attach a list of each entity’s name, FEIN, and tax amounts, and have the signing officer initial next to every entity listed.
Step-by-Step (High Level)
Step 1: Prepare the Return
Complete the 2015 Form 565 or Form 568 in your tax software. Review totals, California adjustments, schedules, and any payment selections.
Step 2: Generate Form 8453-P
Print the form from your software or download the 2015 version. Lines in Part I—total income, ordinary income, tax due, and refund—should match the return preview.
Step 3: Enter EFT Payment Details (If Applicable)
If using EFT, complete Part II with the exact dollar amount and the withdrawal date. Fill out Part III with the correct routing and account numbers taken from a check—not a deposit slip.
Step 4: Obtain the Partnership Officer’s Signature
Provide the officer with the full return for review. The officer signs and dates Part IV, confirming under penalty of perjury that the return is complete and correct.
Step 5: ERO and Preparer Signatures
The ERO signs Part V and enters their identifying information. If a paid preparer is involved, they must also sign unless they are the ERO.
Step 6: Return Transmission
Only after collecting all signatures can the ERO transmit the electronic return. Keep the scanned or paper copy of the form in a secure, four-year retention file.
Step 7: Save the FTB Acknowledgment
After transmission, download the acceptance notice from the FTB. This is the return’s official filing proof and should be stored with the signed 8453-P.
Common Mistakes and How to Avoid Them
- Transmitting before obtaining signatures
Use software prompts or hard stops to ensure the form is signed prior to e-file. - Incorrect routing numbers
Verify routing numbers directly from a printed check. - Using symbols in account numbers
Enter only letters and numbers—no hyphens or spaces. - Unauthorized signers
Confirm the signer is a general partner or authorized officer under partnership records. - Mailing the form to the FTB
Retain it instead; do not mail unless requested. - Missing initials for bulk filings
Officers must initial every entity listed on the attachment.
What Happens After You File
Within minutes to 48 hours, the partnership receives either an acceptance or rejection message. If rejected, corrections must be made, and a new Form 8453-P is required if any tax-related numbers change.
If EFT was selected, the payment will debit on the chosen date or the next business day. Refunds are direct-deposited if banking details were included in the e-filed return. During the four-year statute of limitations, the FTB may request the signed form or other supporting documentation. For amended returns, prepare a new Form 8453-P to accompany the electronic filing and retain the original for your records.
FAQs
Do we need Form 8453-P if no tax is owed?
Yes. Any partnership e-filing its 2015 return must complete and retain a signed Form 8453-P regardless of balance due.
Can we use digital signatures like DocuSign?
For 2015, faxed or scanned handwritten signatures were accepted. Digital signature tools were not formally approved for this specific form year.
What if the officer is unavailable or traveling?
You may send the form securely by email or fax for handwritten signature. The ERO cannot transmit the return until the signed copy is received.
Is Form 8453-P mailed to the FTB?
No. The ERO retains the signed form and sends nothing to the FTB unless requested for review.
How long must the form be kept?
The ERO must retain it for four years from the later of the return due date or the filing date.
Can one form cover multiple partnerships?
Yes. Attach a schedule listing each partnership and have the officer initial next to every entity to confirm authorization.
What if an error is found after acceptance?
File an amended 2015 Form 565 and generate a new Form 8453-P if any amounts change. The original form must still be retained.
