Form FTB 3816 at a glance
What it is: FTB 3816, Electronic Funds Transfer Election to Discontinue or Waiver Request, is the form to request a waiver or to discontinue paying by electronic funds transfer (EFT).
Who signs: Fill in the Name of Representative Officer, Title, Phone, Signature and Date.
Entities who make an estimated tax or extension payment exceeding $20,000, or whose total tax liability exceeds $80,000 for any income year beginning on or after January 1,1995, are required to remit all payments to the FTB by EFT (checked October 21, 2026).
Any taxpayer who is required to remit payments by EFT may request a waiver of those requirements (R&TC Section 19011). Waivers are granted if amounts paid in excess of the threshold amounts are not representative of the taxpayer's tax liability.
In addition, taxpayers not meeting either threshold amount for the prior year may use FTB 3816 to elect to discontinue making payments by EFT.
A filled-in Form FTB 3816 example: an entity elects to discontinue EFT
How to fill out Form FTB 3816, box by box
Entity Name, Entity Number, Address, City, State and Zip Code
Enter the Entity Name, Entity Number, Address, City, State and Zip Code.
If this entity is a member of a unitary group, attach a schedule showing the names and entity numbers of all other members that are California taxpayers.
Select one of the following reasons
Select one of the following reasons this entity qualifies for a waiver or elects to discontinue EFT.
The entity elects to discontinue making payments by EFT because it has not made an estimate tax or extension payment in excess of $20,000 during the current or previous income year and its total tax liability reported for the previous income year did not exceed $80,000 (checked October 21, 2026).
The entity is requesting a waiver from EFT because the amounts paid were not representative of the entity's tax liability. Use the space on PAGE 2 to provide an explanation of waiver request.
Signature Authorization
Signature Authorization: you certify under penalty of perjury under the laws of California that all information supplied on this form including any attachment is true, correct, and complete to the best of your knowledge and ability.
Fill in the Name of Representative Officer, Title, Phone, Signature and Date.
Explanation of waiver request
Use the space to provide an explanation of waiver request.
More rules for Form FTB 3816
You must remit all payments by EFT until you have been notified that the request was granted.
Common questions about Form FTB 3816
Where do I file it?
Mail the completed FTB 3816 form to EFT UNIT MS F-284, FRANCHISE TAX BOARD, PO BOX 1468, SACRAMENTO CA 95812-1468, or fax to 916.855.5556.
Is there a penalty?
Payments made by other means than EFT will result in a penalty of 10 percent of the amount paid (R&TC Section 19011).
Sources
[1] Form FTB 3816 (REV 01-2020), Electronic Funds Transfer Election to Discontinue or Waiver Request, Franchise Tax Board (the Official source link on this page).