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Mandatory e-pay

The California e-pay mandate requires taxpayers to submit all future payments to the California Franchise Tax Board by electronic means if any of the following apply:
  • The tax liability on the return exceeds $80,000.
  • Any payment submitted (via any means) exceeds $20,000.
The taxpayer may be subject to a penalty on any future payment not submitted to FTB via electronic means, regardless of the amount of the future payment.
The application designates the taxpayer as subject to the mandate if any of the following conditions are met:
  • Tax liability on Form 540, line 65 or Form 540NR, line 75 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).
  • The
    Subject to e-pay mandate with originally filed return
     checkbox is marked d on the
    CAAmd
     screen.
    note
    A taxpayer who was subject to the mandate with an originally filed return remains subject to it if filing an amended return, even if the corrected return doesn't meet a condition for the mandate. The application updates this field when transferring original information to the screen.
  • 1
     is entered in
    Requirements met for mandatory electronic payments
     on the
    CALetter
     screen.
note
For further information, go to the
CALetter
 screen or visit the California Franchise Board's Mandatory e-Pay for individuals web page.

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