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.

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