Tax Byte
with Jessica L. Jeane, J.D.
California Corner: Revised Instructions for 2022, 2023 Pass-Through Entity Form 3893
The California Franchise Tax Board (FTB) in an e-file news release today is aiming to clarify its revised instructions for the 2022 and 2023 Form 3893 (Pass-Through Entity Elective Tax Payment Voucher) released on March 23.
Revised 2022, 2023 Form 3893 Instructions:
“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,” the revised instructions state. “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.”
According to the FTB:
- The 2022 and 2023 Form 3893 Pass-Through Entity Elective Tax Payment Voucher Instructions were revised to provide clarification on how to make PTE payments.
- Entities who e-file their return can no longer submit a 3893 payment as part of their electronic fund’s withdrawal return payment request since that would require combining the 3893 PTE payment with the entity’s other tax payments.
- Entities can still make 3893 payments using the Stand-Alone EFW, free Web Pay application, or by using form FTB 3893.
- Any questions or comments, please contact the e-file Coordinator at e-file.coordinator@ftb.ca.gov.
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