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Signature of e-filed return — Form 8879 or 8453 to use or suppress a PIN

The California Franchise Tax Board allows taxpayers to sign an e-filed return using a PIN or handwritten signature. Use the
CAELF
 screen to enter the data.
If the taxpayer is signing the e-filed return using a PIN, use Form 8879, California e-file Signature Authorization for Individuals. If by 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 e-filed return.

Self-Select PIN method

To use a PIN for a taxpayer signature when the practitioner is using the Self-Select PIN method, you need to include certain information in the electronic record, such as prior year California AGI.
The return will be rejected for Business Rule 170, 180, 220, or 230 when filed under the Self-Select PIN method if either of the following are true:
  • The California Franchise Tax Board finds a discrepancy between information in the electronic file and what the FTB has on record.
  • The taxpayer didn’t file a prior year California return.
If you can't resolve the discrepancy, you may still e-file the return by either using the Practitioner PIN method or a handwritten signature on CA Form 8453.

Practitioner PIN method:

Typically, FTB doesn't 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.
When a taxpayer uses a PIN to sign the e-filed return, CA Form 8455, California e-file Payment Record for Individuals is printed for information regarding electronic funds withdrawal or direct deposit.

Sign with a handwritten signature

Instead of using a PIN, the taxpayer may sign the e-filed return with a handwritten signature on CA Form 8453, California e-file Return Authorization for Individuals. Use
Suppress California use of PIN
 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.
Information about electronic funds withdrawal or direct deposit is included on CA Form 8453 when the taxpayer uses a handwritten signature for the e-filed return.
Refer to the California Franchise Tax Board electronic filing publications for requirements for retention of Form 8453.
note
For purposes of this article, "handwritten" signature means a manual signature or an image of a manual signature (e-Signature).

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