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2013 Handbook for Authorized e-file Providers FTB Pub. 1345 State of California Franchise Tax Board ftb.ca.gov

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  • 2013 Handbook

    for

    Authorized e-file Providers

    FTB Pub. 1345

    State of California

    Franchise Tax Board

    ftb.ca.gov

    http://www.ftb.ca.gov/

  • Table of Contents

    Table of Contents ................................................................................................................................. 2

    Section 1 Introduction ...................................................................................................................... 3

    1.1 Welcome ......................................................................................................................... 3

    1.2 Where Can I Get More Information? ............................................................................ 3

    1.3 What's New for Taxable Year 2013? ............................................................................. 4

    1.4 Reminders ..................................................................................................................... 4

    Section 2 e-file Program ................................................................................................................... 8

    2.1 General Information...................................................................................................... 8

    2.2 Definition of e-file Participants ..................................................................................... 8

    2.3 Differences Between the IRS and FTB e-file Programs ............................................... 9

    2.4 Mandatory e-file (Individual e-file) ............................................................................... 9

    Section 3 Acceptance into the California e-file Program .............................................................. 11

    3.1 Acceptance Process ...................................................................................................... 11

    3.2 EFIN, ETIN, and Password Assignments .................................................................. 11

    3.3 Suitability Check ......................................................................................................... 11

    3.4 Transmitting Returns Directly to FTB PATS ......................................................... 12

    Section 4 Responsibilities of Authorized e-file Providers ............................................................. 13

    4.1 General Information.................................................................................................... 13

    4.2 Advertising Standards ................................................................................................ 14

    Section 5 Fraud Prevention and Quality Assurance ..................................................................... 15

    5.1 General Information.................................................................................................... 15

    5.2 Monitoring ................................................................................................................... 16

    5.3 Suspension................................................................................................................... 16

    5.4 Site Visits .................................................................................................................... 17

    5.5 To Contact the Fraud Unit ......................................................................................... 17

    Section 6 Filing an Electronic Return ........................................................................................... 18

    6.1 Filing Due Dates ......................................................................................................... 18

    6.2 Composition of the e-file Return ................................................................................. 18

    6.3 Disclosure of Electronic Return Information .............................................................. 18

    6.4 Signing the Electronic Return .................................................................................... 18

    6.5 Substitute Forms ......................................................................................................... 22

    Section 7 Record Keeping and Data Retention ............................................................................. 23

    7.1 The Paper Portion of the Return ................................................................................ 23

    7.2 Special Situations ........................................................................................................ 23

    Section 8 Refund Returns and Direct Deposit of Refund .............................................................. 24

    8.1 Refund Returns ........................................................................................................... 24

    8.2 General Information.................................................................................................... 24

    8.3 Eligibility Requirements ............................................................................................. 25

    8.4 Responsibilities ........................................................................................................... 25

    8.5 Verifying the Financial Institution Information ........................................................ 26

    8.6 Processing .................................................................................................................... 26

    8.7 Refund Delays and Changes ....................................................................................... 26

    Section 9 Balance Due Returns and Electronic Payment Options ............................................... 27

    9.1 General Information.................................................................................................... 27

    9.2 Payment Options ......................................................................................................... 27

  • Section 1 Introduction

    1.1 Welcome

    Thank you for participating in the California Franchise Tax Boards (FTB) e-file Program.

    Whether you are a new or returning participant, we welcome you aboard.

    This publication provides you with information on our Individual, Business, and Fiduciary

    e-file Programs, your responsibilities as a participant, and rules and procedures for various

    aspects of the Program.

    For specific information regarding each Program, go to our public website at ftb.ca.gov and

    get the following publications:

    Individual and Fiduciary e-file:

    o FTB Pub. 1346X, 2013 California Individual and Fiduciary e-file Guide for

    Software Developers And Transmitters

    Business e-file:

    o FTB Pub. 1346B, 2013 Business e-file Guide for Software Developers and

    Transmitters

    1.2 Where Can I Get More Information?

    This publication is a general e-file handbook providing information about our Individual,

    Business, and Fiduciary e-file Programs. For more specific e-file assistance and information

    please visit the Tax Professionals area of our Website or contact e-Programs Customer

    Service:

    Website: ftb.ca.gov

    e-Programs Customer Service:

    Available Monday through Friday, between 8 a.m. and 5 p.m.

    Phone: 916.845.0353

    Fax: 916.855.5556

    Email: [email protected]

    Send comments or suggestions regarding the California e-file Program or this publication

    to:

    e-file Coordinator, MS F-284

    Franchise Tax Board

    PO Box 1468

    Sacramento CA 95812-1468

    Email: [email protected]

    Assistance for persons with disabilities: We comply with the Americans with

    Disabilities Act. Persons with hearing or speech impairments please call TTY/TDD

    800.822.6268.

    FTB Pub. 1345 2013 Handbook for Authorized e-file Providers 3

    https://www.ftb.ca.gov/index.shtml?disabled=truehttp://.ftb.ca.gov/mailto:[email protected]:[email protected]

  • 1.3 What's New for Taxable Year 2013?

    e-file for Fiduciary Returns

    Beginning January 2, 2014 Fiduciaries who file Form 541, California Fiduciary Income Tax

    Return, will be able to e-file their returns for tax years beginning on or after

    January 1, 2013.

    Adding fiduciaries to our California e-file program will make it possible to e-file the

    following forms listed below, as well as most other accompanying forms and schedules:

    Form 541 - California Fiduciary Income Tax Return

    Schedule D ( 541) Capital Gain or Loss

    Schedule J (541) - Trust Allocation of an Accumulation Distribution

    Schedule K-1 (541) - Beneficiary's Share of Income, Deductions, Credits

    Schedule P (541) - Alternative Minimum Tax and Credit Limitations Fiduciaries

    The IRS already mandates e-filing for many of these returns, so this will increase

    convenience for those already e-filing the federal return.

    Fiduciaries are not included in the California individual e-file mandate at this time. We will

    reevaluate the fiduciary e-file program at the end of 2014 for potential inclusion in the

    mandate beginning in January 2016.

    Contact your software providers to see if they are supporting Fiduciary e-filing. Stay tuned

    to our website and to Tax News for more information about our e-file Program.

    New Payment Option in Web Pay for Individuals

    Beginning in January 2014, individual taxpayers will have a new payment choice in Web

    Pay Amended Return Payment. Taxpayers should select th


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