Form 8453 Llc – Fill Out and Use This PDF

Limited liability company name

Identifying number

Sign	
Here	Signature of Officer

	
Date		Title

ERO

Must

Sign

			Date	Check if		Check			ERO’s SSN/PTIN
ERO’s-				also paid		if self-
signature 				preparer		employed		
Firm’s name (or yours							FEIN
if self-employed)
and address									ZIP Code

General Information

A Purpose of Form FTB 8453-LLC

Form FTB 8453-LLC, California e-file Return Authorization for Limited Liability Companies, is the signature document for limited liability company LLC e-file returns. By signing this form, the LLC, Electronic Return Originator (ERO), and paid preparer declare that the return is true, correct, and complete. Additionally, the signatures authorize the electronic transmission of the return to the Franchise Tax Board (FTB) and the execution of any designated electronic account settlement. The form does not serve as proof of filing an electronic return — the acknowledgement containing the date of acceptance for the return is that proof.

B ERO and Paid Preparer Responsibilities

As an authorized e-file provider, you must:

•Review the LLC’s return, plus entries, and banking information on form FTB 8453-LLC.

•Obtain the LLC officer’s signature after you prepare the return, but before you transmit it.

•Sign form FTB 8453-LLC.

•Provide the LLC officer with:

–A signed original or copy of form FTB 8453-LLC.

–A copy of the LLC return and associated forms and schedules.

•Retain the original or faxed signed form FTB 8453-LLC with a copy of the return in your records.

C Limited Liability Company (LLC)

Responsibilities

Before the limited liability company’s ERO can e-file the LLC return, the LLC officer must:

•Verify all information on form FTB 8453-LLC, including employer identification number and banking information.

•Inspect a copy of the return and ensure the information is correct.

•Sign form FTB 8453-LLC after the return is prepared but before it is transmitted.

•Submit the signed form FTB 8453-LLC to the LLC’s ERO (fax is acceptable).

After the limited liability company’s return is e-filed, the LLC must retain the following documents for the California statute of limitations period:

•Form FTB 8453-LLC (signed original or copy of the form).

•A paper copy of Form 568, and all supporting schedules.

•A paper copy of the LLC’s federal tax return.

The California statute of limitations is the later of four years from the due date of the return or four years from the date the return is filed.

(Exception: An extended statute of limitations period may apply for California or federal tax returns that are related to or subject to a federal audit or California audit.)

To cancel an electronic funds withdrawal, the LLC must call the FTB at 916.845.0353 at least two working days before the date of the withdrawal.

•Pay Online: The LLC can pay the amount owed using our secure online payment service for businesses. Go to ftb.ca.gov and search for web pay.

•Pay by check or money order: The LLC can pay by check or money order using form FTB 3588. Mail form FTB 3588 with payment to the FTB.

Using black or blue ink, make checks or money orders payable in U.S. dollars and drawn against a U.S. financial institution.

Specific Instructions

Date of Acceptance

Enter the date FTB accepts the return in the space at the top of form FTB 8453-LLC.

Part III – Make Annual Tax Payment or Estimated Fee Payment for 2011

When the LLC e-files their tax return it may opt to schedule the electronic payment of the annual tax, or estimated fee payment for taxable year 2011. The amount the LLC designates will be withdrawn from a single LLC account listed in Part IV on the date the LLC selects. Select a date on or before the due date of the annual tax or estimated fee payment to avoid penalties and interest charges.

Limited Liability Companies (LLCs) are required to estimate and pay the LLC fee by the 15th day of the 6th month after the beginning of the taxable year. (AB 1452 Stats. 2008 CH 763)

To cancel a scheduled annual tax or estimated fee payment, the LLC must call the FTB at 916.845.0353 at least two working days before the date of the withdrawal.

Part IV – Banking Information

Find the routing and account numbers on the LLC’s check or bank statement, or by contacting the LLC’s financial institution. Do not use a deposit slip as it may contain internal routing numbers.

Line 9 – The routing number must be nine digits. The first two digits must be between 01 and 12 or 21 and 32.

Line 10 – The account number can be up to 17 characters and can include numbers and letters. Include hyphens, but omit spaces and special symbols.

Caution: Be sure the account information is correct. If the bank or financial institution rejects the electronic funds withdrawal due to an error in the routing number or account number, we will send the LLC a notice that may include penalties and interest.

D Paying Your Taxes

When the LLC e-files, the LLC can choose from the following payment options:

•Pay by electronic funds withdrawal: The LLC can have all or part of its balance due withdrawn electronically from its bank account on the date the LLC chooses.

If the limited liability company uses this option, Do Not Send The Payment Voucher (form FTB 3588, Payment Voucher for LLC e-filed Returns).

Part V – Declaration of Officer

An electronically transmitted tax return is not considered complete or filed unless form FTB 8453-LLC is signed by the officer before the return is transmitted.

Part VI – Declaration of ERO and Paid Preparer

The ERO must sign and complete Part VI. If the ERO is also the paid preparer, the ERO must check the box labeled “Check if also paid preparer.” If the ERO is not the paid preparer, the paid preparer must sign in the space for “Paid Preparer Must Sign.”