How/when do I file California Form 8453-C?

[ckelley7]

I e-filed my C-corp California return for 2023.  Thereafter, TurboTax Bidness 2023 instructed me to [Print Required Forms].  California Form 8453-C was among them.   The top right corner of this form reads:

DO NOT MAIL THIS FORM TO THE FTB

This form is designed to authorize the state of California to settle you corporate tax bill electronically via automatic deposit/withdrawal as appropriate.  TurboTax did not prompt me to upload this form so that it could be submitted electronically with my 2023 California Corporate return.

I signed it as instructed.  Now what do I do with it and when?   Does the FTB need me to upload it?  Is it just for my corporation's records?

[JohnW152]

Yes, you only need to keep Form FTB 8453-C with your tax records.

According to C, Corporation Responsibilities in the 2023 Instructions for Form FTB 8453-C: 

After the corporation’s return is e-filed, the corporation should retain the following documents for the California statute of limitations period: 

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

• A paper copy of Form 100, California Corporation Franchise or Income Tax Return; Form 100W, California Corporation Franchise or Income Tax Return - Water’s-Edge Filers; or Form 100S, California S Corporation Franchise or Income Tax Return, and all supporting schedules. 

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

The general 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 if the corporation’s California or federal tax returns are related or subject to a California or federal audit.