The FTB has acknowledged that some business entities registered in 2022 may not be able to use the FTB Web Pay application. The FTB is diligently working on a fix for this issue. However, taxpayers unable to use Web Pay can still pay with credit card, check or money order, electronic funds transfer (for corporations only), or electronic funds withdrawal.
Because the issue only involves newly registered business entities, this should not pose a problem for the e-pay mandate. The mandate only applies to corporations or entities taxed as corporations (not partnerships or LLCs taxed as partnerships) who have previously made an estimated tax payment of $20,000 (passthrough entity elective tax payments are not estimated tax payments) or have a total tax liability (including the passthrough entity elective tax payment) that exceeds $80,000. The triggering payment does not need to be made electronically.
The FTB news release on this issue is available at:
www.ftb.ca.gov/about-ftb/newsroom/news-releases/2023-03-web-pay-alternatives.html
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