Filing and Payments for Tax Practitioners

Did you know that 98% of our taxpayer returns are filed electronically?


General Information

Electronic filing is the fast, easy and convenient method of filing tax returns or reports and paying amounts owed over the Internet. Use the link below for general information about electronic filing. Please see File a Return for general information about electronic filing.

Sales and Use Tax Return (including Qualified Purchaser)

Use this link to electronically file your standard or qualified purchaser returns using you password or express login code. Please see our Online Services page for more details.

Due Dates

The CDTFA assigns a filing frequency (quarterly prepay, quarterly, monthly, fiscal yearly, yearly) based on reported sales tax or anticipated taxable sales at the time of registration. Please see our Filing Dates for Sales & Use Tax Returns page for more details.

Relief Requests

Submit a request for relief from penalty and/or interest charges or fee. You may also submit a request for an extension if additional time is needed to file a tax or fee return or prepayment. You may submit a relief request online on behalf of your client if you have the express login for your client or if you have a User ID. If you are not already registered with a User ID, you may register by following the prompts on our online services registration page. 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.

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

Browse our friendly electronic filing guide in multiple languages.

Tutorial Video

View a quick video Filing My Return demonstrating how to electronically file your returns.

Use the links below to file your other tax returns

Prepaid Mobile Telephony Services (MTS)

Sellers of prepaid mobile telephony services (MTS), such as prepaid minutes and airtime, have certain surcharge and local charge collection requirements.

Beginning January 1, 2020, sellers of prepaid mobile telephony services (MTS) will be required to collect, report, and pay the Emergency Telephone Users (911) Surcharge as a flat fee on each purchase of prepaid MTS made by a prepaid MTS consumer. The 911 Surcharge will be due on each retail transaction that involves a sale of prepaid MTS to a California consumer, unless otherwise exempt.

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

The 911 Surcharge and local charges (if local charges apply) generally applies 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 ‘e-Cards’
  • Prepaid mobile data or any other services when sold with any of the above
  • Any product or service (except a cell phone), when sold with prepaid MTS for a single non-itemized price
  • A cell phone sold with prepaid MTS for a single non-itemized price, unless only a minimal amount of prepaid MTS is transferred. (A minimal amount of prepaid MTS is $5 or less, or 10 minutes or less)

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

If you sell prepaid wireless products and services to California consumers, you must register with the CDTFA as a prepaid MTS seller. The prepaid MTS account is a separate account from your seller's permit. For more information about your collection requirements as a 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 Motor Fuels program, online filing and FAQs, see Motor Fuels Online Filing Program.


File your IFTA online quarterly returns. See Online Services – Overview

Cigarette Tax

For more information on Cigarette Tax registration, online filing, and Frequently Asked Questions (FAQs), please see our Cigarette Tax Online Filing Program webpage.

Payment Options

Electronic Filing

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

Find answers to Frequently Asked Questions 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 Payment Program for Tax & Fee Payments-Frequently Asked Questions 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 bank account to apply towards your current and past due taxes and fees.

Note: Sending an electronic payment will not satisfy your filing requirement. Log in to file a sales and use tax return or prepayment.

Electronic Funds Transfer (EFT) Payment

Make your EFT payment and file your 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