Enhancements to FTB’s stand-alone electronic payment program


Starting January 2, 2024, exempt organizations can submit an electronic funds withdrawal (EFW) request for certain payment types using tax preparation software. (FTB Tax News (January 2024)) These payment requests will be accepted as “stand-alone,” and can be submitted separately from the e-filed return which can be filed at a later date.

The following new payment types are available for exempt organizations:

  • Quarterly estimate payments; and
  • Extension payments.

Corporations, partnerships, limited liability companies, and exempt organizations can still submit EFW requests for return and estimate payments with the e-filed return using tax preparation software.

The following stand-alone EFW payment types are currently available:

  • Individuals:
    • Quarterly estimate payments
    • Extension payments
  • Fiduciaries:
    • Quarterly estimate payments
    • Extension payments
  • Business entities (corporations, LLCs, and partnerships):
    • Quarterly estimate payments
    • Extension payments
    • Annual tax payments
    • Estimated fees
    • Passthrough entity elective taxes