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Authorizing electronic funds withdrawal of extension payment by PIN or handwritten signature

California Franchise Tax Board (FTB) lets individual taxpayers authorize electronic funds withdrawal of the extension payment by using a PIN or a handwritten signature. Use the
CAELF
 screen to enter the data.
  • If the taxpayer authorizes electronic funds withdrawal of the extension payment by using a PIN, use Form 8879(PMT), California Electronic Funds Withdrawal Payment Signature Authorization for Individuals and Fiduciaries.
  • If the taxpayer authorizes electronic funds withdrawal of the extension payment by handwritten signature, use Form 8453(PMT), California Payment for Automatic Extension and Estimate Payment Authorization for Individuals.

Signing with a PIN

The application prints CA Form 8879(PMT), California Electronic Funds Withdrawal Payment Signature Authorization for Individuals and Fiduciaries, when taxpayers use a PIN to authorize electronic funds withdrawal of the extension payment.

Self-select PIN method

To use a PIN for a taxpayer signature when the practitioner is using the self-select PIN method, certain information needs to be included in the electronic record, such as the prior year California AGI. If the FTB finds a discrepancy between the information in the electronic file and the FTB's records, it will reject the return under the self-select PIN method. If you can't resolve the discrepancy, you can e-file the extension payment using the practitioner PIN method or a handwritten signature on CA Form 8453(PMT).
To print Form 8879(PMT) when e-filing the extension payment under the Self-Select PIN method, the following conditions need to be met:
  • 1 of the following settings is needed:
    • In
      Setup
      ,
      Office Configuration
      ,
      E-Filing
      ,
      ERO
      ,
      Practitioner PIN Program filer
       needs to be blank.
    • In the Personal Identification Number (PIN) section of the
      CAELF
       screen,
      Self-Select PIN
       needs to be
      1
      . 
  • In the Personal Identification Number (PIN) section of the
    CAELF
     screen:
    • ERO PIN
       needs to be entered.
    • Prior year California AGI
       needs to be entered
  • In the Extension Payment PIN Information section of the
    CAELF
     screen:
    • Suppress California use of PIN
       needs to be blank.
    • Signature date
       needs to have a valid date.
    • PIN authorization indicator
       needs to indicate that the preparer entered the taxpayer/spouse PIN (code
      2
      ,
      3
      , or
      4
      ).
    • PIN
       for Taxpayer (and Spouse) need to be entered.

Practitioner PIN method

Typically, the FTB doesn't cross-check prior year AGI information if the taxpayer is using a PIN to authorize electronic funds withdrawal of extension payment when the practitioner uses the Practitioner PIN method.
To print Form 8879(PMT) when e-filing the extension payment under the Practitioner PIN method, the following conditions need to be met:
  • In
    Setup
    ,
    Office Configuration
    ,
    E-Filing
    , then
    ERO
    ,
    Practitioner PIN Program filer
     needs to be marked.
  • In the Personal Identification Number (PIN) section of the
    CAELF
     screen:
    • ERO PIN
       needs to be entered.
    • Self-Select PIN
       needs to be blank.
  • In the Extension Payment PIN Information section of the
    CAELF
     screen:
    • Suppress California use of PIN
       needs to be blank.
    • Signature date
       needs a valid date.
    • PIN
       for taxpayer (and spouse) needs to be entered.

Signing with a handwritten signature

Instead of using a PIN, the taxpayer may authorize electronic funds withdrawal of extension payment using a handwritten signature on CA Form 8453(PMT), California Payment for Automatic Extension and Estimate Payment Authorization for Individuals. Use
Suppress California use of PIN
 in the Extension Payment PIN Information section of the
CAELF
 screen to print CA Form 8453(PMT) and suppress use of PIN in the electronic record for extension payment.
Information regarding electronic funds withdrawal or direct deposit is included on CA Form 8453(PMT) when the taxpayer uses a handwritten signature for authorization of the electronically filed extension payment.
If the preceding conditions aren't met to print Form 8879(PMT) with extension, the application defaults to printing Form 8453(PMT) when generating the electronic extension payment.
Typically, Form 8453(PMT) is used if the taxpayer (or spouse) isn't using a PIN to authorize direct debit of the extension payment. If conditions are met to print Form 8879(PMT), mark the
Suppress California use of PIN
 checkbox in the Extension Payment PIN Information section on the
CAELF
 screen to print Form 8453(PMT) instead of Form 8879(PMT).
note
For the purposes of this article, “handwritten” signature means a manual signature or an image of a manual signature (e-Signature).

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