Emergency Telephone Users Surcharge Return
EMERGENCY TELEPHONE USERS SURCHARGE RETURN – Filing Periods 1/31/23 and After
GENERAL
The California Department of Tax and Fee Administration (CDTFA) administers the 911 surcharge and 988 surcharge under the Emergency Telephone Users Surcharge (ETUS) Act beginning with Revenue and Taxation Code (R&TC) section 41001. The 911 and 988 surcharges are imposed on each wireline, postpaid wireless, and Voice over Internet Protocol (VoIP) access line that the service user subscribed to in California, and on the purchase of prepaid mobile telephony services (MTS) for each retail transaction in California. The service supplier and/or seller (or billing aggregator authorized by a service supplier) must collect the surcharges from each service user and prepaid consumer and pay the amount of the surcharges due.
FILING REQUIREMENTS
The return and associated schedules must be filed on or before the due date of this return (R&TC 41052). A payment for the amount due must accompany the return (R&TC 41053). A service supplier or billing aggregator must file this return regardless of whether surcharges due. Paying the surcharge or filing your return after the due date may result in penalty and interest charges.
BILLING AGGREGATORS
Service suppliers may contract with a billing aggregator who is required to obtain third-party access with us online to collect some or all of their telecommunications service charges for California access lines, including VoIP service lines, and to pay the surcharges collected. The service supplier must have a CDTFA-392, Power of Attorney, on file with us. The CDTFA-392 is available on our website at www.cdtfa.ca.gov/formspubs/cdtfa392.pdf. To revoke the authority of your billing aggregator, you may call our Customer Service Center at 1-800-400-7115 (CRS: 711). Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.
Amounts collected on the service supplier's behalf may be reported on a return filed by the billing aggregator using the service supplier's account number. Billing aggregators can file an Emergency Telephone Users Surcharge Return and make a payment for each service supplier separately or access the Bulk File template to file and pay on behalf of multiple service suppliers in one submission using our Online Services system. To submit a Bulk File and pay on behalf of multiple service suppliers, please contact us at STFRegUpdates@cdtfa.ca.gov to request Bulk File access.
RETURN PREPARATION
Surcharge Transactions
If you have contracted with a billing aggregator to collect any of your telephone charges, report only the lines that you billed directly to the customers. Lines billed by an authorized billing aggregator will be reported by the billing aggregator. If a billing aggregator pays only a portion of your surcharge liability, you remain responsible for reporting and paying the balance of the surcharges due.
Enter the total number of wireline and postpaid wireless communication service lines subject to the surcharges
Enter the total number of VoIP communication service lines subject to the surcharges
Enter the total number of retail transactions of prepaid mobile telephony services subject to the surcharges
Enter the total number of access lines and retail transactions subject to the 911 and 988 surcharges (the system will automatically calculate this item)
Rate of 911 surcharge (the system will automatically calculate this item)
Total amount of 911 surcharge (the system will automatically calculate this item)
Rate of 988 surcharge (the system will automatically calculate this item)
Total amount of 988 surcharge (the system will automatically calculate this item)
Click “Next”
Schedule TEA – Refusal to Pay Schedule
Were there any service users who refused to pay?
Select “Yes” or “No”
If you selected “Yes”
This schedule is required to be completed by service suppliers and submitted to CDTFA as mandated by Revenue and Taxation Code (R&TC) 41024 of the Emergency Telephone Users Surcharge Act.
Enter the amount of the surcharge(s) you were unable to collect from service users during the reporting period because of specific refusal to pay the surcharge(s). Only include service users who refused to pay a cumulative total of $3.00 or more in surcharge(s).
Enter the name, mailing address, city, state, ZIP code, amount refused, and refusal reason for each service user.
Click “Next”
Deductions – 911 Surcharge
Total amount of 911 surcharge (the system will automatically calculate this item)
Total 911 surcharge that service users refused to pay (the system will automatically calculate this item)
Enter total 911 surcharge related to prepaid MTS worthless accounts (must be written off for income tax purposes)
Subtotal of 911 surcharge (the system will automatically calculate this item)
Deductions – 988 Surcharge
Total amount of 988 surcharge (the system will automatically calculate this item)
Total 988 surcharge that service users refused to pay (the system will automatically calculate this item)
Enter total 988 surcharge related to prepaid MTS worthless accounts (must be written off for income tax purposes)
Subtotal of 988 surcharge (the system will automatically calculate this item)
Click “Next”
Excess 911 Surcharge Collected
Did you collect more 911 surcharge from your customers than the amount due?
Select “Yes” or “No”
If you selected “Yes” enter excess 911 surcharge collected.
Excess 988 Surcharge Collected
Did you collect more 988 surcharge from your customers than the amount due?
Select “Yes” or “No”
If you selected “Yes” enter excess 988 surcharge collected.
Click “Next”
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and interest will also be calculated if due.
Total 911 surcharge due
Total 988 surcharge due
Total amount of 911 and 988 surcharges due
Penalty
Interest
Total amount due and payable
Click “Next”
Your Information
I hereby certify that this return, and accompanying documents and statements, have been examined by me and to the best of my knowledge and belief, are true, correct, and complete.
First Name
Last Name
Title
Country
Telephone
Are you a paid preparer? Select “Yes” or “No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done.”
EMERGENCY TELEPHONE USERS SURCHARGE RETURN – Filing Periods 12/31/22 and Prior
GENERAL
The California Department of Tax and Fee Administration (CDTFA) administers the Emergency Telephone Users Surcharge (ETUS) Law (Revenue and Taxation Code [R&TC] section 41001 et seq.). The ETUS surcharge (also known as 911 surcharge) is imposed on each wireline, postpaid wireless, and Voice over Internet Protocol (VoIP) access line that the service user subscribed to in this state, and on the purchase of prepaid MTS for each retail transaction in this state. The service supplier and/or seller (or billing aggregator authorized by a service supplier) shall collect the surcharge from each service user and prepaid consumer and remit to the state the amount of the surcharge due.
FILING REQUIREMENTS
The return and associated schedules must be filed on or before the due date of this return (R&TC 41052). A remittance for the amount due must accompany the return (R&TC 41053). A service supplier or billing aggregator must file this return regardless of whether a surcharge is due. Paying the surcharge or filing your return after the due date may result in penalty and interest charges.
BILLING AGGREGATORS
Service suppliers may contract with a billing aggregator who is registered with the CDTFA to collect some or all of their telecommunications service charges for California access lines, including VoIP service lines, and to remit the surcharge collected (Regulation 2406). The service supplier must have a CDTFA-392, Power of Attorney, on file with the CDTFA. The CDTFA-392 is available on our website at www.cdtfa.ca.gov/formspubs/cdtfa392.pdf. If you revoke the authority of the billing aggregator to remit the surcharge on your behalf, you must notify the CDTFA in writing. Please include any new or updated CDTFA-392 with this return.
Amounts collected on the service supplier's behalf may be reported on a return filed by the billing aggregator using the service supplier's account number. A separate return is required for each service supplier. A billing aggregator may also file one return online by submitting a bulk file, utilizing the CDTFA's approved Excel template. For more information, please visit our website at www.cdtfa.ca.gov.
RETURN PREPARATION
Surcharge Transactions
If you have contracted with a billing aggregator to collect some or all of your telephone charges, include only the lines that you billed to the customers. Lines billed by an authorized billing aggregator will be reported by the billing aggregator. If a billing aggregator remits only a portion of your surcharge liability, you remain responsible for remitting the balance of the surcharge due.
Enter the total number of wireline and postpaid wireless communication service lines subject to the surcharge
Enter the total number of VoIP communication service lines subject to the surcharge
Enter the total number of retail transactions of prepaid mobile telephony services subject to the surcharge
Enter the total number of access lines and retail transactions subject to the surcharge (system will automatically calculate this item)
Rate of surcharge (system will automatically calculate this item)
Total amount of surcharge (the system will automatically calculate this item)
Click “Next”
Schedule TEA – Refusal to Pay Schedule
Select “Yes” or “No”
Were there any service users/prepaid users who refused to pay?
If you selected “Yes”
This schedule is required to be filled out by service suppliers/prepaid MTS sellers and submitted to the CDTFA as mandated by Revenue and Taxation Code (R&TC) 41024 of the Emergency Telephone Users Surcharge Law.
Enter the amount of surcharge you were unable to collect from service users or prepaid consumers during the reporting period because of specific refusal to pay the surcharge. Only include service users or prepaid consumers who have refused to pay a cumulative total of $3.00 or more in surcharge.
Enter the Name, Mailing Address, City, State, ZIP, Amount Refused and Refusal reason of service users or prepaid consumers.
Click “Next”
Deductions
Total amount of surcharge (the system will automatically calculate this item)
Total surcharge service users/prepaid consumers have refused to pay (the system will automatically calculate this item)
Enter total surcharge related to prepaid MTS worthless accounts (must be written off for income tax purposes)
Subtotal of surcharge (the system will automatically calculate this item)
Click “Next”
Excess Surcharge Collected
Subtotal of surcharge (the system will automatically calculate this item)
Select “Yes” or “No”
Did you collect more surcharge from your customers than the amount due?
If you selected “Yes” enter excess fee collected.
Total amount of surcharge due (the system will automatically calculate this item)
Click “Next”
Summary
All the totals below will be automatically populated based on your previous entries. Penalty and Interest will also be calculated if due.
Total amount of surcharge due
Penalty
Interest
Total amount due and payable
Click “Next”
Your Information
I hereby certify that this return, including accompanying documents and statements, has been examined by me and to the best of my knowledge and belief is true, correct, and complete.
First Name
Last Name
Title
Country
Telephone
Are you a paid preparer? Select “Yes” or “No”
Click “Submit”
Declaration of Intent
Enter your password and Click “OK”
Confirmation
This provides confirmation of your return filing only. Please read carefully. You have the option to print the return by clicking on the “Print Return (PDF)” button or click “I'm Done”.