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California Franchise Tax Board allows individual taxpayers to authorize electronic funds withdrawal of the extension payment by using a PIN or a handwritten signature. Use Screen CAELF to enter the applicable 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 via 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:

In order to use a PIN for taxpayer signature when the practitioner is using the self-select PIN method, certain information must be included in the electronic record, such as prior year California AGI. If the California Franchise Tax Board (FTB) finds a discrepancy between the information contained in the electronic file and what FTB has on record, the return will be rejected under the self-select PIN method. If the discrepancy cannot be resolved, the extension payment may still be e-filed by either using a PIN under the practitioner PIN method or by using a handwritten signature on CA Form 8453(PMT).

Printing Form 8879(PMT) under the Self-Select PIN Method

To print Form 8879(PMT) when e-filing the extension payment under the Self-Select PIN method, the following conditions must be met:

Setup Options / Screen CAELF - Personal Identification Number (PIN) section

• Under Setup > Office Configuration > E-Filing > ERO, the box for Practitioner PIN Program filer must be blank.

OR

• On Screen CAELF - Personal Identification Number (PIN) section, the Self-Select PIN field must be 1.

Screen CAELF - Personal Identification Number (PIN) section

• ERO PIN must be entered
• Prior year California AGImust be entered

Screen CAELF - Extension Payment PIN Information section

• Suppress California use of PIN field must be blank
• Signature date field must have valid date
• PIN authorization indicator must indicate that preparer entered the taxpayer/spouse PIN (code 2, 3, or 4)
• PIN for Taxpayer (and Spouse) must be entered

Practitioner PIN Method:

Typically, FTB does not cross-check prior year AGI information if taxpayer is using a PIN to authorize electronic funds withdrawal of extension payment when practitioner is using the Practitioner PIN method.

Printing Form 8879(PMT) under the Practitioner PIN Method:

To print Form 8879(PMT) when e-filing the extension payment under the Practitioner PIN method, the following conditions must be met:

Setup Options:

• Under Setup > Office Configuration > E-Filing > ERO, the box for Practitioner PIN Program filer must be marked.

Screen CAELF - Personal Identification Number (PIN) section

• ERO PIN must be entered
• Self-Select PIN field must be blank.

• Suppress California use of PIN field must be blank
• Signature date field must have valid date
• PIN for Taxpayer (and Spouse) must 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 the Suppress California use of PIN field in the Extension Payment PIN Information section of Screen CAELF to print CA Form 8453(PMT) and to suppress use of PIN in the electronic record for extension payment.

Information regarding electronic funds withdrawal or direct deposit is included, as applicable, on CA Form 8453(PMT) when taxpayer uses a handwritten signature for authorization of the electronically filed extension payment.

Printing Form 8453(PMT):

If the conditions above are not 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 taxpayer (or spouse) is not 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 field in the Extension Payment PIN Information section on Screen CAELF in order to print Form 8453(PMT) instead of Form 8879(PMT).

For purposes of this article, "hand-written" signature means a manual signature or an image of a manual signature (e-Signature).

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