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California Franchise Tax Board allows individual taxpayers to sign an electronically filed return by using a PIN or a handwritten signature. Use the CAELF screen to enter the applicable data.
If the taxpayer is signing the electronically filed return by using a PIN, use Form 8879, California e-file Signature Authorization for Individuals. If the taxpayer is signing the return via handwritten signature, use Form 8453, California e-file Return Authorization for Individuals.
Signing with a PIN:
Form 8879, California e-file Signature Authorization for Individuals, is printed when the taxpayer uses a PIN to sign the electronically filed return.
Self-Select PIN Method:
In order to use a PIN for a 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 finds a discrepancy between the information contained in the electronic file and what FTB has on record, or if the taxpayer did not file a prior year California return, the return will be rejected for Business Rule 170, 180, 220, or 230 when filed under the Self-Select PIN method. If the discrepancy cannot be resolved, the return 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.
Practitioner PIN Method:
Typically, FTB does not cross-check prior year AGI information if a taxpayer is using a PIN to sign the return when the practitioner is using the Practitioner PIN method.
See Personal Identification Number (PIN) Program for 1040 electronic filing.
Signing with a Handwritten Signature:
Information regarding electronic funds withdrawal or direct deposit is included, as applicable, on CA Form 8453 when taxpayer uses a handwritten signature for the electronically filed return.
See California Franchise Tax Board electronic filing publications for requirements for retention of Form 8453.
When a taxpayer uses a PIN to sign the electronically filed return, CA Form 8455, California e-file Payment Record for Individuals is printed for information regarding electronic funds withdrawal or direct deposit.
Instead of using a PIN, the taxpayer may sign the electronically filed return with a handwritten signature on CA Form 8453, California e-file Return Authorization for Individuals. Use the Suppress California use of PIN field in the Return PIN Information section of the CAELF screen to print CA Form 8453 and to suppress use of PIN in the electronic record.
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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