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The California e-pay mandate requires taxpayers to submit all future payments to the California Franchise Tax Board via electronic means if the tax liability on the return exceeds $80,000 or if any payment submitted (via any means) exceeds $20,000. A taxpayer may be subject to a penalty on any future payment (regardless of the amount of the future payment) not submitted to FTB via electronic means.

The application designates the taxpayer as subject to the mandate if any of the following conditions are met: 

• Tax liability on Form 540, line 64 or Form 540NR, line 74 exceeds $80,000
• Form 540/540NR payment exceeds $20,000 (regardless of method of payment)
• Extension payment exceeds $20,000 (regardless of method of payment)
• Estimate payment exceeds $20,000 (regardless of method of payment)
• Schedule X payment exceeds $20,000 (regardless of method of payment)
• An X is entered in the Subject to e-pay mandate with originally filed return field on Screen CAAmd. A taxpayer who was subject to the mandate with an originally filed returns remains subject to the mandate if filing an amended return, even if the corrected return does not meet conditions for the mandate. UltraTax CS updates this field accordingly when transferring original information to the screen.
• A 1 is entered in the Requirements met for mandatory electronic payments field on Screen CALetter.

For further information, use Screen CALetter or visit https://www.ftb.ca.gov/individuals/Mandatory_e-Pay.shtml.

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