![]() ![]() State Only Return Requirements – California state returns can be filed with the federal return or sent state-only through California's Electronic Filing Program.Īmended Returns - California supports electronic filing for individual Amended Returns. For initial registration requirements: Tax Years That Can Be E-Filed – Current year and 2 prior years Complete 20 hours (10 hours federal tax, 3 hours federal tax update, 2 hours ethics, and 5 hours CA state tax) of qualifying tax education.Įxceptions: California certified public accountants (CPA), California attorneys, enrolled agents (EA), enrolled actuaries, certain financial institutions or their employees, and out-of-state tax preparers are exempt from the CTEC requirements.Register with the California Tax Education Council (CTEC) and pay the $33 registration fee by October 31 of each year.Preparer Credentials - With some exceptions, anyone who for a fee assists with or prepares a state or federal income tax return must do the following on an annual basis: ![]() Do not mail it to the FTB.Į-File Registration Requirements - Acceptance in the California e-file program is automatic with acceptance in the federal e-file program. Complete the form in the California tax return and retain it in your files. The California e-file program allows electronic filing of part-year and nonresident returns.Īn “opt out” election form (Form FTB 8454) must be completed for any paper return submitted by a preparer subject to the electronic filing requirements. ![]() California imposes a $50 penalty on income tax preparers who fail to electronically file returns.
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