Filing a Claim for Refund (Publication 117)
Required Information

How much detail should I provide?

Reason for overpayment

Be specific. For example, if you find you did not take a deduction for $1,550 in nontaxable sales for resale, your claim would state that you paid too much tax because you didn't take a $1,550 sales for resale deduction on that return. If you are filing a claim for a payment made on an audit determination, be sure to state why you believe the tax assessed in the audit is not due.

Claims for more than one tax reporting period

If your claim covers more than one reporting period, please indicate how much excess tax you paid in each period, if known. Please break down each period's overpayment into state, local, and specific district tax amounts.

Supporting documents

To help us process your claim faster send supporting documents such as copies of invoices or exemption certificates. However, it's not necessary to attach extensive documentation to your original form or letter. We will let you know if we need more information.

The supporting documentation for your claim for refund should include an amended return(s). You can currently amend your returns online for programs in our CDTFA’s Online Services for periods with due dates after May 7, 2018 (except for fiscal year end 2018 return periods). See below if you are amending a return(s) with a due date(s) prior to May 7, 2018. You may also upload your supporting documentation, including a copy of your amended return(s), when you file your claim online.

To amend your return online, please do the following:

  • Login on to the CDTFA’s secure website with your Username and Password.
  • Select the account for which you want to submit an amended return for under the Accounts tab.
  • Select the period you want to submit an amended return for under Recent Periods tab.
  • In the I Want To column, select File, Amend, or Print a Return.
  • Under the I Want To column, select Amend Return.
  • Complete the online tax return with your amended figures.
  • Select Next.
  • Follow the screen prompts to complete the submission process.

If you are unable to amend your return online, you may amend your paper return as follows:

  • Check the Amended Return checkbox on the return or write AMENDED RETURN on the top of the document.
  • Write in the correct information that should have been reported on the original return. Use a different color ink to distinguish from the original information if you are using a copy of a previously filed paper return.
  • Attach a cover letter explaining the changes made to the original return.
  • Make a copy of the amended return for your records.
  • Mail to the address listed on your return.

Revision December 2019