Any person, including a corporation, partnership, individual, estate, or trust that makes reportable transactions during a calendar year, must file the appropriate information returns to report those transactions with Internal Revenue Service (IRS) and Franchise Tax Board (FTB).
IRS Combined Federal/State Filing Program
California FTB recommends that you file under the IRS Combined Federal/State Filing Program (CFSFP).
Anyone with a valid Transmitter Control Code (TCC)
can request approval from IRS for participation in
the Combined Federal/State Filing (CF/SF) program.
To request approval in the CF/SF program, a TEST file coded for this program must be submitted to IRS/MCC electronically during testing season which usually runs from November 1 (prior year) to February 15 (current year). If the test file is acceptable, IRS/MCC will send you an approval letter, and Form 6847, Consent for Internal Revenue Service to Release Tax Information, which you must complete, sign, and return to IRS/MCC. Be sure to write your TCC on the Form 6847.
When you are approved and use the IRS Combined Federal/State Filing Program, you only have to file once. The IRS will forward your California returns to FTB. Furthermore, you only need to file a successful test file once. After the test file is acceptable, the IRS will associate your TCC number with the Combined Federal, State Filing Program.
California FTB SWIFT
You can also electronically file using SWIFT, which stands for Secure Web Internet File Transfer.