What are the signature requirements for Business e-file?
Unlike the IRS, FTB does not offer an electronic signature option for our Business e-file Program. The business taxpayer, ERO, and paid preparer must sign the California e-file Return Authorization form (FTB 8453-C, FTB 8453-P, or FTB 8453-LLC) prior to the transmission of the e-file return. This form may be retained by the preparer or business taxpayer according to the rules of our program or scanned and included as an attachment to the business e-file return. Do not mail this form to FTB.