Passthrough entity elective tax payment voucher changes

The 2022 and 2023 instructions for Form FTB 3893, Pass-Through Entity Elective Tax Payment Voucher, were revised to clarify how to make passthrough entity tax payments. (FTB e-File News (March 28, 2023)) The revised instructions state:

“PTEs must make all elective tax payments either by using the free Web Pay application accessed through the FTB’s website or by using form FTB 3893. This includes elective tax payments made with the entity’s return. The elective tax payment cannot be combined with the entity’s other tax payments.”

This means that entities that e-file their return can no longer submit a Form 3893 payment as part of their electronic funds withdrawal (EFW) return payment request, because that would require combining the Form 3893 passthrough entity tax payment with the entity’s other tax payments. (The passthrough entity elective tax payment cannot be combined with an entity’s other tax payments.) Entities can still make Form 3893 payments using the Stand-Alone EFW, the free Web Pay application, or by using Form 3893.