FTB Form 6274: Waiver Request From Filing Information Returns Electronically

California’s Franchise Tax Board requires certain businesses and payers to submit information returns electronically rather than on paper. FTB Form 6274, officially titled the Waiver Request From Filing Information Returns Electronically, gives filers a way to ask for an exception to that rule when electronic submission isn’t practical for them.

If you’re a payer who normally has to file 1099s, W-2s, or similar information returns with the FTB through their electronic system, but you’re unable to do so for a valid reason, this form is how you formally request permission to file on paper instead.

What This Form Is For

California, like the IRS, has been pushing more filers toward electronic submission of information returns to reduce processing errors and speed up data matching. Once a payer crosses certain volume thresholds, e-filing isn’t optional anymore — it’s mandatory. But not every business has the technical infrastructure, software, or resources to comply right away.

Form 6274 exists specifically for those situations. It’s a written request submitted to the FTB explaining why you cannot file electronically and asking for a waiver so you can submit your information returns on paper for the period in question.

Who Needs to File It

This form is relevant to businesses, payroll providers, and other entities that:

• Are required by California law to submit information returns electronically to the FTB
• Lack the technical capability, software, or systems needed to file electronically
• Face a hardship, whether financial, technical, or operational, that prevents compliance with the e-file mandate
• Need documented approval before submitting paper returns instead of electronic ones

Small businesses, nonprofits with limited administrative staff, and organizations transitioning between accounting systems are among the most common filers of this waiver request. If your payroll or accounting software doesn’t support the FTB’s required electronic format, that’s typically the kind of situation this form addresses.

When to Submit the Waiver Request

Timing matters here. The FTB expects waiver requests to be submitted before the filing deadline for the information returns in question, not after you’ve already missed it. Waiting until the last minute or filing the waiver retroactively significantly reduces the odds of approval. If you know in advance that electronic filing won’t be feasible for a given tax year, it’s best to submit Form 6274 as early as possible so the FTB has time to review and respond before your filing obligation comes due.

How to Fill Out and Submit Form 6274

The form itself is a fillable PDF, so you can complete it digitally before printing or submitting it according to the FTB’s instructions. You’ll generally need to provide:

• Your business or organization’s identifying information, including your FTB account or ID number
• The specific tax year or filing period the waiver applies to
• A clear explanation of why electronic filing isn’t possible for your organization
• Contact information for follow-up questions from the FTB

Because this is a request rather than an automatic exemption, be as specific as possible when describing your circumstances. Vague explanations are more likely to be questioned or denied. If your hardship is technical — for example, incompatible software or lack of internet access at your filing location — state that plainly and, if possible, note what steps you’re taking toward future compliance.

Once submitted, the FTB reviews the request and issues a determination. If approved, you’ll be authorized to file the relevant information returns on paper for that period, though the waiver typically doesn’t extend indefinitely and may need to be renewed for future years if the same limitations persist.

This form is one of several administrative tools the FTB makes available for filers dealing with compliance logistics. If you’re also navigating other California tax reconciliation or complaint procedures, resources like the FTB Form 630 Interpreter or Translation Complaint Form guide, or comparable state filing forms such as Form IT-2105.1 for individuals and Form IT-2106.1 for fiduciaries, can help clarify how different states handle similar reconciliation and reporting obligations.

Keep a copy of your submitted waiver request and any confirmation from the FTB for your records. If your business is ever questioned about why information returns were filed on paper instead of electronically, that documentation is your proof of compliance with the waiver process.