2023-16: New partnership and LLC ID number requirements

Beginning with 2022 tax returns, partnerships and LLCs must provide the following information in order to e-file their returns or make electronic payments:

  • LPs and LLCs registered with the Secretary of State (SOS) must provide their SOS registered numbers; and
  • Entities not registered with the SOS must provide an FTB Assigned ID number (previously referred to as an FTB Temporary ID number).

These entities may no longer e-file or make electronic payments using their EIN. For Web Pay, if an entity’s SOS number does not work, taxpayers must use their FTB Assigned ID number.

If a taxpayer does not have an FTB Assigned ID number, tax professionals can obtain the ID number by:

  • Locating the information in the client’s MyFTB account; or
  • Contacting the Tax Practitioner Hotline. The FTB has confirmed that tax professionals do not have to provide a POA or TIA to obtain this information.

Sign up for Spidell’s Post-Tax Season Update and Review webinar to review, refresh, and arm yourself to tackle extensions. Click here for details.

Sign up for Spidell’s Flash E-mail — Get breaking news delivered to your inbox, plus other free analysis and information for tax professionals. Join our community and stay at the top of your game. Click here to sign up.