Tax Guide for Tax Practitioners
Filing and Payments

Filing

General Information

Electronic filing is the fast, easy and convenient method of filing tax returns or reports and paying amounts owed. Use our Online Services to file a return, make a payment, submit a claim for refund, file an appeal, and much more. For more information, visit our Online Services overview page.

Sales and Use Tax Return (including Qualified Purchaser)

File online by logging in to our secure site using your username and password. If you do not have a username and password, you can Sign Up Now to register for an Online Services profile. If you need help logging in, please watch our video tutorials.

Due Dates

We assign a filing frequency (quarterly prepay, quarterly, monthly, fiscal yearly, yearly) based on reported tax or anticipated taxable sales at the time of registration. If your client is unsure of their filing frequency basis, please call the Customer Service Center at 1-800-400-7115 (TTY:711). For additional details, see our Filing Dates for Sales & Use Tax Returns webpage.

Relief Requests

You can submit a request for relief from penalty, interest or fees on behalf of your client. You may also request an extension for additional time to file a tax or fee return or prepayment on behalf of your client. You may submit a relief request online if you have a username and password. If you do not have a username and password, you can Sign Up Now to register for an Online Services profile. If you are unable to submit a relief request online, you may use form CDTFA-735, Request for Relief from Penalty, Collection Cost Recovery Fee, and/or Interest, to submit a relief request by mail. Please note that relief requests submitted online are generally processed faster than requests submitted via mail. To learn if your client qualifies or if you would like to learn more about how to request relief, visit our Relief Request webpage.

Guides (English, Spanish, Chinese, Korean, Vietnamese)

Browse our friendly electronic filing guides in multiple languages for additional assistance.

Tutorial Video

View one of our quick videos below on how to electronically file your client's returns based on your client's business:

Prepaid Mobile Telephony Services (MTS)

Sellers of prepaid MTS must collect, report, and pay the Emergency Telephone Users (911) and (988) Surcharge as flat fees on each purchase of prepaid MTS made by a prepaid MTS consumer.

The 911 and 988 Surcharges are due on each retail transaction that involves a sale of prepaid MTS to a California consumer, unless otherwise exempt.

Prepaid MTS seller must continue to collect local charges as a percentage of total prepaid MTS retail sales (if local charges apply).

These surcharges and local charges (if local charges apply) generally apply to amounts charged for:

  • Prepaid wireless airtime cards.
  • Prepaid wireless cards compatible with pay-as-you-go cell phones.
  • Prepaid wireless minutes.
  • Prepaid wireless plans.
  • Prepaid wireless refill or top-off cards.
  • Prepaid wireless eCards.
  • Prepaid mobile data or any other services when sold with any of the above. If local charges apply, they must be collected on the total combined selling price unless the seller can identify the price of the mobile data services and other services from its books and records.
  • A cell phone sold with prepaid MTS for a single non-itemized price. If local charges apply, they must be collected on the total combined selling price unless the seller can identify the price of the mobile data services and other services from its books and records.
  • Any other product or service, aside from a cell phone, when sold with prepaid MTS for a single non-itemized price. If local charges apply, they must be collected on the total combined selling price unless the seller can identify the price of the product or service from its books and records.

The current 911 Surcharge, 988 Surcharge, and local charge rates may be found on our 911 Surcharge, 988 Surcharge, and Local Charge Rates webpage.

If your client sells prepaid wireless products and services to California consumers, they must register with us as a prepaid MTS seller. The prepaid MTS account is a separate account from a seller's permit maintained by your client. For more information about the collection requirements as sellers of prepaid MTS, please see our Tax Guide for Sellers of Prepaid Mobile Telephony Services (MTS) and Telecommunication Service Suppliers.

Motor Fuel Tax

For more information on the motor fuels program, online filing and frequently asked questions (FAQs), see our Tax Guide for Motor Fuels Online Filing.

IFTA Tax

For more information on filing your IFTA returns online. See our Online Services — Overview webpage.

Cigarette Tax

For more information on cigarette tax registration, online filing, and FAQs, see our Cigarette and Tobacco Products Online Filing webpage.

Payment Options

Electronic Filing

Make a payment and file your client's sales and use tax return or prepayment in one transaction.

Find answers to frequently asked questions (FAQs) about payment options for sales & use tax and Prepaid Mobile Telephone Services (MTS) Surcharge.

Credit Card Payments

Make a payment with your credit card by calling 1-855-292-8931 or visit Credit Card Payment Program for more details.

Find answers to Credit Card Payments-Frequently Asked Questions (FAQs) when making a tax and/or fee payment using a credit card.

Electronic Payment

Make a payment and have the funds electronically withdrawn from your client's bank account to apply towards their current and past due taxes and fees.

Please Note: Simply sending an electronic payment will not satisfy the filing requirement for your client. Log in to file a sales and use tax return or prepayment on their behalf.

Electronic Funds Transfer (EFT) Payment

Make an EFT payment and file your client's return in one transaction.

Third Party Payment Processor — Initiate a separate EFT payment through the state data collector.

Find answers to Frequently Asked Questions about EFT.