Online Services

New Online Services System – Go Live May 7, 2018

The California Department of Tax and Fee Administration (CDTFA) is improving its online services. The first release of our new system will be on May 7, 2018 and will include the following tax and fee programs:

  • Sales and Use Tax
  • Cigarette and Tobacco Retailer's License Fee
  • Covered Electronic Waste Recycling (eWaste) Fee
  • Lumber Products Assessment
  • California Tire Fee
  • Prepaid Mobile Telephony Services (MTS) Surcharge
  • Cigarette and Tobacco Internet Purchases

Note: The remaining tax and fee programs we administer will be incorporated into our new system in spring 2019 and spring 2020.

For more information please see the New Online Services – FAQs below.

  1. Will my account be moved to the new online services system on May 7, 2018?

    Accounts for the following tax and fee programs will be moved to the new system on May 7, 2018:

    • Sales Tax
      • Lumber Product Assessment
      • Use Tax Direct Payment
      • Medi-Cal Managed Care Plan Tax
    • Prepaid Mobile Telephony Service Surcharge
    • Consumer Use Tax
      • Vehicles
      • Vessels
      • Aircraft
      • Transit
      • Customs
      • Mail Order
      • Periodic Liability
    • Certificate of Registration – Use Tax
    • Non-Recurring Use Tax
    • Certificate of Registration – Lender (Bad Debt Lender)
    • Sales Tax Pre-Collection of Motor Vehicle Fuel
    • Fuel Exemption Registration
    • California Tire Fee
    • Electronic Waste Recycling Fee
    • Cigarette Retailer License Fee
    • Cigarette – Tobacco Internet Purchases

    These accounts will be eligible to file all prepayments, returns, and associated schedules online.

    Note: The remaining tax and fee programs we administer will be incorporated into our new system in spring 2019 and spring 2020.

  2. What if my account is not scheduled to be moved, to the new system, on May 7, 2018?

    All CDTFA administered accounts will be moved to the new system by 2020. If you hold an account that is not currently scheduled to be moved, you will receive notice prior to your move date. You will continue to use the existing system to file returns, make payments, or submit relief requests until your account is moved.

  3. Will my account information, including User ID and Password, be moved to the new system?

    Your account history will be moved to the new system, but you will need to set up a new Username and Password to access all online services functions for your account. Your express log in code will not change, but will now be referred to as a Limited Access Code in the new system. You do not need to set up a new Username and Password to use your Limited Access Code to perform Limited Access Functions.

    To set up a new Username and Password when the system goes live on May 7, 2018, go to the CDTFA homepage.

    1. Click the Login button.
    2. Scroll down and click View Accounts.
    3. Click on Sign Up Now.
    4. You will be prompted to enter or request a security code. Please request a security code and allow 7-10 business days for the code to be delivered to your business mailing address.
    5. Once you receive your security code, you will return to the CDTFA homepage and repeat the steps above to set up a new Username and Password and access your account.
  4. What if I have an account that is scheduled to be moved on May 7, 2018, and another account that is not?

    As of May 7, 2018 you will use the new system for the account that has been moved and continue to use the existing system for the account that has not. Our webpage will guide you to the proper system before you log in. You will need to create a new username and password to access your account that has been moved. However, your existing log in information will not change for the account that remains in the existing system. The remaining tax and fee programs will be incorporated into our new system in spring 2019 and spring 2020.

  5. Will my filing basis be changed in the new system?

    No, your filing basis will remain the same in the new system.

  6. If I have an active installment payment agreement, will it be moved to the new system?

    Yes, your installment payment agreement terms will be moved to the new system. However, if your first payment due date or regularly scheduled payment is due between May 3, 2018 and May 8, 2018, it will be debited from your bank account on May 8, or May 9, 2018 as we implement the new system. Thereafter, your payment plan will resume its regularly scheduled debit date.

  7. If I am currently working with a CDTFA representative, will they still be my point of contact once my account is moved to the new system?

    Your CDTFA representative should not change due to the move. However, the new system aims to develop more effective case-management processes. If you are currently working with multiple representatives for various accounts you may be assigned one point of contact.

  8. If I want to add another selling location to my account, will I be able to do so in the new system?

    Yes, as of May 7, 2018, the new system will allow you to add selling locations and complete other account maintenance tasks online.

  9. If I need a new permit or account, will I have to register in the new system?

    If you are registering for a tax or fee program that has been moved to the new system on May 7, 2018, you will register in the new system. If you are registering for a permit or account that has not been moved, you will use the existing system for registering.

  10. If I have an existing online filing exemption, will it be active in the new system?

    Electronic filing exemptions will no longer be valid in the new system for most accounts. The new system has been created to accommodate online filing for all tax and fee programs. However, some accounts that file a CDTFA-401-EZ return will continue to file paper returns. A notification will be sent to you if your online filing exemption will no longer be valid in the new system.

  11. Will the new system change the way Electronic Funds Transfer (EFT) payments are made through the state's EFT payment processor-First Data Government Solutions, LP?

    Yes, payments that are made through the State of California's EFT Payment Processor, First Data Government Solutions, LP (First Data) will change effective May 7, 2018, for accounts moved to the new system.

    To Make an ACH Debit Payment through the State of California's EFT Payment Processor:

    Internet payments

    • You will no longer login with your username and password.
    • Visit First Data's website.
    • Ensure you have your CDTFA, bank routing, and bank account numbers.
    • Select "One Time Payment" option, and follow the prompts.

    Telephone payments

    • Effective May 7, 2018, the option to make a payment by telephone will temporarily be unavailable. You will be notified once this option becomes available again.

    Bulk filer

    • Effective May 7, 2018, the option to make payments through bulk filing will no longer be available.

    Payment History

    • Effective May 7, 2018, you will no longer be able to view a history of your payments made through First Data. We encourage you to print a copy of your payment history prior to May 7, 2018, for your records.

    If you have an ACH Debit block on your bank account, you must inform your financial institution of the CDTFA's Company Identification Number to avoid your payment from being rejected. Please refer to the specific company identification numbers listed in FAQ 13 below.

    For more information about the EFT program, visit the CDTFA homepage or contact the EFT Helpline at 1-916-327-4229, Monday through Friday from 7:30 a.m. to 4:30 p.m. (Pacific time), except state holidays.

  12. Will the new system have a new bank account for ACH credit payments?

    Yes, the California Department of Tax and Fee Administration's (CDTFA) bank account number will change effective May 7, 2018, for accounts moved to the new system. In order to ensure your payment is deposited into the correct CDTFA bank account, you must notify your financial institution to make the appropriate change to the Automated Clearing House (ACH) Credit Entry Detail Record.

    ACH Credit payments with a settlement date on or after May 7, 2018, must contain the new bank account number and routing number shown below:

    Bank Name: Union Bank
    Account Number: 2741000893
    Routing Number: 122000496

    ACH Credit payments made to the old CDTFA bank account, with a settlement date on or after May 7, 2018, will be returned and will be subject to penalty and interest charges. In addition, any payments made to the new bank account prior to May 7, 2018, will be returned and will be subject to penalty and interest charges.

    For more information about the EFT program, visit the CDTFA homepage or contact the EFT Helpline at 1-916-327-4229, Monday through Friday from 7:30 a.m. to 4:30 p.m. (Pacific time), except state holidays.

  13. What if I have an ACH debit block on my bank account?

    If you have selected to pay by ACH debit and have an ACH debit block on your account, you must inform your financial institution of the CDTFA's Company Identification number to avoid your tax/fee payment from being rejected. The Company Identification Number is a 10-digit number used to identify an originator of the transaction.

    Payments made through CDTFA’s online Services: 2822162215

    Payments made through the state’s EFT Payment Processor, First Data: 1822162215

    The 10-digit Company Identification numbers listed above apply only to the account types listed below:

    • Sales and Use Tax,
    • Prepaid MTS,
    • Consumer Use Tax,
    • Customs Imports,
    • Motor Vehicle Pre-Collection,
    • Cigarette and Tobacco Retailer License,
    • California Tire Fee, and
    • e-Waste Recycling Fee

    The Company Identification number for all other CDTFA accounts: 1282435088

  14. Are there new tax type codes for making payments?

    Yes. Tax Type Codes.

  15. If I have questions about the new system, who can I contact?

    If you have questions about the new system you, can speak to you your current CDTFA representative, send an email to our Customer Service Center, or call 1-800-400-7115 (TTY:711) Monday through Friday, 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Customers with a User ID or an Express Login code ready to file or submit a payment, may log in here on our secure site.

Log In

Register for a Permit, License, or Account

You can register online for most sales and use tax accounts and special tax and fee programs, including, but not limited to:

  • Seller's Permit
  • Cannabis Tax Permit
  • International Fuel Tax Agreement (IFTA)
  • Timber Yield Tax
  • California Fuel Trip Permit
  • Annual Flat Rate Decals
  • Prepaid Mobile Telephony Services Surcharge
  • Lead Acid Battery Fees

You can also use the registration system to:

  • Pay Use Tax
  • Claim an exemption on a purchase of a vehicle, vessel, aircraft or mobile home
  • Pay taxes on internet purchases of cigarette/tobacco products

You will answer questions regarding your business activities and the registration system will identify the permits and licenses required.

The registration process will automatically save the information at each step, allow you to quit at any time and continue at a later date.

Note: Partially completed applications will be deleted after 30 days.

Renew a License and/or Request Additional Decals

You can also use our online registration system to renew your license for Cigarette and Tobacco Products, International Fuel Tax Agreement (IFTA) and/or request additional decals.

File a Return

Depending on your type of business, the CDTFA offers convenient online filing services for eligible accounts to file tax returns, prepayments, reports, and claims for refund (Motor Fuels Tax accounts only). The following programs are available for online filing:

File your return now

Make a Payment

We offer a number of convenient payment methods for our tax and fee payers to apply toward current and past due liabilities. Usually, customers who are filing a return also make payment at the same time. You can also make payments directly from your bank account, credit card, check, or money order. In addition, some of our customers are required to make payment through an Electronic Funds Transfer (EFT). Select your payment method now.

Relief Requests

With relief requests, you can submit a request for relief from penalty and/or interest charges or fee. You can also submit a request for an extension if additional time is needed to file your tax or fee return or prepayment. Requests can be submitted for the following:

  • Declaration of Timely Mailing
  • Extension of Time to File a Tax/Fee Return
  • Relief from Penalty or Interest
  • Relief from Penalty and Interest Due to Disaster
  • Relief of the Collection Cost Recovery Fee

Note: Relief requests cannot be submitted for Timber Yield Tax, Insurance Tax, and Surplus Line Broker Tax accounts.

Begin Request

Cigarette Tax Stamp Program

Licensed cigarette distributors can order and check on the status of their orders online. To use the system, you must be a registered stamp purchaser and have a valid e-mail account, user ID, and password.

Order Cigarette Stamps Online Now

Permit, License, or Account Verification

The Permit, License, or Account Verification system is available to help you determine if a:

  • Seller's permit number included on a resale certificate is valid
  • Prepaid Mobile Telephony Services Surcharge account is valid
  • Cigarette/tobacco license is valid
  • Vendor of covered electronic devices (CED's) is registered to collect and remit the electronic waste fee.
  • Underground Storage Tank Maintenance Fee Account is valid
Verify a Permit, License, or Account Now

CDTFA Mobile Services

CDTFA has created web applications for your mobile devices to easily and conveniently obtain useful information.

Mobile Services

Other Online Services

What is online registration? (Español | 中文 | 한국의 | Tiếng Việt)

Online registration is a convenient, fast, and free way to register online for a permit, license, or account with the CDTFA.

Get Started

Who can register?

Anyone with a computer and internet access can use the quick and convenient system.

What are the benefits?

  • One click starts the process for the permits, licenses, and accounts
  • You can easily apply for new licenses or add business locations
  • The system is free to use but some permits, licenses, or accounts may require a fee or deposit
  • View the status of your application(s) online
  • Get emails with updates on the status of your application(s)
  • Online help and live assistance during business hours
  • Get links to reference materials related to your business activities

What can I do?

  • Get a seller's permit
  • Add a new business location to an existing CDTFA account
  • Register as a qualified purchaser
  • Pay use tax for one-time purchases
  • Pay use tax or claim an exemption for vehicles, vessels, aircraft, and manufactured or mobile homes
  • Register for a cannabis tax permit
  • Register for a Timber Yield Tax account
  • Register as a cigarette retailer and pay the licensing fee
  • Register to pay taxes on internet purchases of cigarette or tobacco products
  • Register for an International Fuel Tax Agreement (IFTA) account and purchase IFTA decals
  • Renew a license for cigarette and tobacco products, International Fuel Tax Agreement (IFTA) and/or request additional decals
  • Apply for and purchase a California Fuel Trip permit
  • Apply for and purchase Annual Flat Rate Decals for private passenger vehicles
  • Register for other Special Tax and Fee Programs

How can I learn more?

The California Department of Tax and Fee Administration has developed a number of informational and marketing materials to help you or your organization learn more.

Customers with a User ID or an Express Login code ready to file, may log in here on our secure site.

Log In

Depending on your type of business, the CDTFA offers convenient online filing services for eligible accounts.

Who can file online?

What do I need to get started?

When do I file?

Based upon the information provided at registration, we assign a filing frequency (monthly, quarterly, quarterly prepay, fiscal yearly, yearly) to your permit, license or account. When you are registered, we will provide you your filing frequency and deadlines to file. We suggest you put the deadlines on your calendar to remind yourself.

Sales and Use Taxpayers

This list of filing dates tells you when your returns are due, depending upon your reporting basis. 

Special Taxes and Feepayers

Our other permits, licenses, and accounts have their own specific filing deadlines.

Customers with a User ID or an Express Login code, ready to make a payment or prepayment, may log in here on our secure site.

Make a Payment or Prepayment

We offer two convenient online payment methods for our tax and fee payers to apply toward current and past due liabilities.

Who can pay online?

What are my online payment options?

Pay Direct From Your Bank Account

To make a payment, or to file your return, log in with your User ID or Express Login. You can read our frequently asked questions for more information. There is no fee to use this service.

Credit Card Payment**

Please note that a service fee of 2.3% of the transaction amount will be charged by the credit card processing vendor. This service fee is retained by the vendor and is not revenue to the California Department of Tax and Fee Administration (CDTFA). The minimum fee is $1.00.

Check or Money Order**

  1. Make your check or money order payable to the California Department of Tax and Fee Administration (CDTFA).
  2. Write your CDTFA account number on your check or money order.
  3. Payments can be mailed to:
    California Department of Tax and Fee Administration
    PO Box 942879
    Sacramento CA 94279-7072
  4. The CDTFA processes your paper check the same day it is received, meaning the funds will be withdrawn from your account on that same day. This has no effect on your ability to file returns or your payment options.

Electronic Funds Transfer (EFT) Payment

The California Department of Tax and Fee Administration (CDTFA) offices do not accept cash as a method of payment (except for the Motor Carrier Office and the Special Taxes and Fees Office). You may contact your local CDTFA office to request an exemption if you are unable to pay your taxes without cash.

NOTE: If you make your EFT payments for both sales and use tax and the lumber products assessment using the Third Party Vendor payment option, your payments will not be allocated properly and you may need to contact us to properly process your payment. We recommend that you file your return online or electronically pay if you are paying your sales and use tax and your lumber products assessment.

**NOTE: If you are a mandatory EFT participant and you use another means of payment (cash, check, credit card, etc.), you will be subject to a penalty.


Do you offer payment plans?

Yes. If you can't pay your total amount due now, you can propose a payment plan through our website. With a payment plan, you can pay down your balance over time, potentially saving yourself additional penalties and interest.

There are some restrictions, and not all plans will be accepted. We prefer plans that pay off a balance within 6 months.

To submit your plan, you need either a User ID and password, or an Express Login (which is provided on your billing.) Submitting a proposal with your User ID enables you to view your current amount due, check your status online, and receive status updates via email.

Visit our login page to get started.

For more information, please visit relief options.

**NOTE: If you are a mandatory EFT participant and you use another means of payments (cash, check, credit card, etc.), you will be subject to a penalty.


How do I claim a refund while making payments?

If you are making payments towards a Notice of Determination (billing) and believe you do not owe the amount due or believe you have been overcharged, you may file one single timely claim for refund (CDTFA-101, Claim for Refund) to cover all payments towards that billing, including payments made within the previous six months and all subsequent payments applied to that billing. If you are disputing more than one billing, you must file a timely claim for refund for each separate billing.

Prior to January 1, 2017, tax or fee payers were required to file a separate claim for refund for each installment payment in order to protect their right to obtain a refund.

For more information, see Publication 17, Appeals Procedures and Publication 117, Filing a Claim for Refund.

What is a Relief Request? (español | 中文 | 한국의 | Tiếng Việt)

Customers with a user ID or an express login code who are ready to request relief, may log in here on our secure site.

Log In

The California Department of Tax and Fee Administration's tax and fee payers can use our online services to make a request for relief for one or more of the following:

  • Relief from Penalty
  • Relief from Interest due to an unreasonable error or delay by CDTFA or the DMV
  • Relief from Penalty and Interest Due to a Disaster (State of Emergency Tax Relief guide)
  • Relief from Collection Cost Recovery Fee
  • Declaration of Timely Mailing
  • Extension of Time in Which to File a Tax/Fee Return

Who can use it?

While each type of request has different requirements, any tax or fee payer, or their representative, can use the system to make their requests. Please see our frequently asked questions (FAQ) for more details. Property taxpayers should contact the State-Assessed Properties Division at 1-916-274-3270.

What do I need to get started?

You will need your account number. You can login with your User ID and password. If you do not have a User ID, you can start your request with the Express Login code on correspondence from the CDTFA. You can login here to begin.

How can I apply?

Submitting a request is convenient, fast, and secure. Your request will be acknowledged immediately and in many cases, requests are processed right away. If you log in with a User ID, you will be able to view the status of your request after you submit it.

How can I get help?

If you have questions, please see our FAQ below, or contact our Customer Service Center at 1-800-400-7115 (TTY:711), Monday through Friday, 8:00 a.m. to 5:00 p.m., Pacific Time, excluding state holidays.

What other online services are available?

The CDTFA continues to expand its online resources to better assist taxpayers and help businesses succeed by offering helpful and convenient online services. Click this link to go to our online services overview page.

If you have a User ID or an Express Login code and you are ready to request a payment plan, log in here on our secure site.

Log In

If you can't pay your total past due amount now, you can request a payment plan. With a payment plan, you can pay down your balance over time, potentially saving yourself additional penalties and interest.

What are the benefits?

  • No cost, convenient, and secure
  • Receive instant feedback and in some cases instant approval
  • Automatically scheduled payments based on dates you choose
  • Payments can be made monthly, biweekly, or weekly

Who can apply?

Almost any tax or fee payer with a past due amount can apply. You can propose payments of any amount greater than $10, but we prefer plans that pay off the balance within 6 months.

Accounts with any of these conditions are not eligible to apply online:

  • You recently submitted or currently participating in our Offer In Compromise program,
  • Your account is in bankruptcy, probate, or receivership,
  • You have a pending or existing approved payment plan, or
  • Your seller's permit or license has been revoked.

What happens after I apply?

Your request is immediately reviewed. Many requests are instantly approved, but some require staff evaluation.

What do I need to get started?

Before you apply you will need to:

  • Have a billed amount due that is past due,
  • File all required tax/fee returns,
  • Have your checking or savings account (credit cards are not accepted) number ready,
  • Know your User ID and password or locate your Express Login (provided on your billing.)
  • To obtain a User ID and password, please visit the registration page to get started.

How do I apply?

To submit your request, you will need a User ID and password or Express Login code.

Using your User ID enables you to view your current amount due, check your status online, and receive status updates by email. Visit our login page to get started.

How do I claim a refund while making payments?

If you are making payments towards a Notice of Determination (billing) and believe you do not owe the amount due or believe you have been overcharged, you may file one single timely claim for refund (CDTFA-101, Claim for Refund) to cover all payments towards that billing, including payments made within the previous six months and all subsequent payments applied to that billing. If you are disputing more than one billing, you must file a timely claim for refund for each separate billing.

Prior to January 1, 2017, tax or fee payers were required to file a separate claim for refund for each installment payment in order to protect their right to obtain a refund.

For more information, see Publication 17, Appeals Procedures and Publication 117, Filing a Claim for Refund.