Publication 87, Guide to the California Timber Yield Tax
Filing Timber Yield Tax Returns

This page contains basic information on timber yield tax return filing requirements, including due dates, and information on penalty and interest charges.

You must file quarterly returns

For most accounts, timber yield tax returns must be filed for each calendar quarter. However, if Christmas trees are the only forest product you harvest, you will file a return on a calendar yearly basis.
The filing date is the last day of the month following the end of the quarter, as shown below.

You can file your return online using our online services. Paper timber yield tax returns must be postmarked by the due date. If the due date falls on a Saturday, Sunday, or legal holiday, the next business day is considered the final filing date. If you do not file and/or pay your timber yield tax return by the due date, you may be subject to interest and penalty charges (see Penalty and interest charges for failing to file and/or pay timely).

You must file even if you do not harvest timber in a quarter

You must file quarterly timber tax returns as long as you remain registered with CDTFA, even if you do not harvest any timber during a reporting period. If filing using online services, select Noto the initial question that asks if you harvested this quarter. If filing by paper, a check box on the return allows you to indicate that you did not harvest timber during the period.

If you are reporting only a low-value harvest

You must file a return even if all of your harvests for the reporting period qualify for the low-value exemption. If filing using online services, the system will automatically determine if you qualify for the low-value exemption. If filing by paper, calculate the tax due using CDTFA-401-APT, Timber Tax Harvest Report. If you qualify for the low-value exemption, use the check box on the timber yield tax return form to indicate that all of your harvests qualify for the low-value exemption and that no timber tax is due.

If you will not harvest in the future

If filing using online services, select No to the initial question that asks if this is your final return. If filing by paper, another check box on the timber yield tax return form allows you to indicate when you have no further timber harvests to report. If you check this box, your account will be closed. You can reregister at any time.

If you have more than one harvest or cut trees in more than one county or Timber Value Area

Although you will file only one Timber Tax Return per quarter, you will need to file a separate Timber Tax Harvest Report for each harvest operation, each county, and each timber value area in which you harvest timber. You can file your report and return online using our online services. We also provide:

• Online filing instructions
• Video Tutorial: How to File a Timber Yield Tax Return and Harvest Report

Harvest Values Schedules are needed to complete your return

Since you do not compute your tax based on the amount of money you received for your trees or timber products, you must reference CDTFA-401-HVSI, Harvest Values Schedule, to determine the proper value with which to calculate the timber yield tax. The Harvest Values Schedule instructions provide detailed explanations for the various reporting requirements.

Penalty and interest charges for failing to file and/or pay timely

You may owe penalty and interest charges if you do not file a quarterly tax return, if you file after the due date, or if you do not pay the tax you owe by the date it is due.

• Late file penalty – One hundred dollars ($100) if the tax return is not filed by the due date.
• Late pay penalty – Ten percent of the tax amount due if the tax is not paid by the due date.
• Late file and late pay penalty –Ten percent or one hundred dollars ($100), whichever is greater, will apply if the tax return is not filed and the tax is not paid by the due date.

Interest accrues on a monthly basis.

Requesting a filing or payment extension

Circumstances beyond your control may cause you to be late in filing your return and/or making your tax payment.
If that occurs, you may request an extension, provided you file and pay the amount due within one month of the due date. You may request an extension by logging in to your Online Services account with your username and password. If the extension is granted, the penalty will be waived.

Please note: CDTFA cannot waive the interest charge for late payments.

Requesting relief from penalty

If you file and/or pay your timber yield tax after the due date, you may wish to seek relief from penalty. You may request relief by logging into your Online Services account with your username and password.

Filing an amended return

If you discover an error on a previously filed return, you should file an amended return and pay any additional tax, interest, and penalty due. If your error results in a credit, see below for information on how to proceed.

You can amend your return by logging into your Online Services account with your username and password.

• Select the account for which you want to submit an amended return for under the Accountstab.
• Select the period for which you want to submit an amended return for under Recent Periods tab.
• Select File, Amend, or Print a Return under the I Want To column.
• Select Amend Return under the I Want To column.
• Complete the online tax return with your amended figures.
• Select Next.
• Follow the screen prompts to complete the submission process.

Please note: You will not see previous returns filed via paper in your online profile.

If you are unable to amend your return electronically, please do the following:

• Check the “Amended Return” checkbox on the return. If there is no “Amended Return” checkbox to check, then please 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 all documents, including any additional payment owed, to:

California Department of Tax and Fee Administration
P.O. Box 942879
Sacramento, CA 94279-7072

If you overpaid tax

If your amended return shows that you overpaid timber tax, please read publication 117, Filing a Claim for Refund, for more information on how to file a claim for refund.

Billing for tax due when return not filed

If, for any reason, you do not file a quarterly timber tax return, CDTFA may bill you for tax we determine you owe for the period, based on the best information available to us, including your filing history. The billing will also include interest and penalty due.
If you believe that the billed amount is wrong or excessive, it is your responsibility to provide evidence showing you owe less tax.

If you refuse to file a return or to furnish information

If you refuse to file a timber yield tax return or furnish information requested by CDTFA, you may be fined up to $5,000, imprisoned for up to one year in county jail, or both, for each violation. If CDTFA determines that you did not file a return or purposely understated your tax because of fraud or intent to evade the timber yield tax, you will be billed a 25 percent penalty and be subject to criminal prosecution.

Revision August 2026