Relief Request Help

A Declaration of Timely Mailing (DTM) may be submitted when a penalty and interest on a liability were assessed for a document that was mailed timely but postmarked after the due date.

Please note: The person who mailed the document must complete and submit the DTM.

1. Type(s) of Document(s) Mailed

   Return Form – Select this option if you mailed a return form on or before the due date.

   Prepayment Form – Select this option if you mailed a prepayment form on or before the due date.

   Payment – Select this option if you mailed a payment by paper check on or before the due date. Use this option if you have proof that your payment was mailed on or before the due date.

   Return Form with Payment – Select this option if you mailed a return form with a payment on or before the due date.

   Prepayment Form with Payment – Select this option if you mailed a prepayment form with a payment on or before the due date.

2. Type of Billing

   Return/Prepayment – Select this option if you were billed for penalty and/or interest for a return or prepayment.

   Audit/Other Billing – Select this option if you were billed for penalty and/or interest for an audit determination or other liability issued on a Notice of Determination or Notice of Successor Liability.

3. Liability Period

   Enter the beginning and end dates for the liability.

4. Did You Submit a Replacement Form and/or Payment?

   Indicate "Yes" if you sent a replacement form or submitted a replacement payment for lost documents.

5. Title

   Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)

Non Disaster Extension

You may request an extension if additional time is needed to file your tax or fee return/prepayment and/or payment. The due date may be extended by one month and the late filing and/or late payment penalties may be waived.

Please note:

The extension request must be submitted no later than one month following the due date of the return/prepayment and payment.

The payment of tax or fee is due no later than one month following the due date of the return or prepayment.

The period of the extension cannot exceed one month after the due date of the return or prepayment.

If an extension for a payment is granted, interest will be due from the original return/prepayment due date to the date of payment.

All requests are subject to California Department of Tax and Fee Administration (CDTFA) review and approval.

1. Select a Reason for Your Request

   Select the reason for your request by checking the appropriate box.

2. Filing Year and Period

   Select the year and filing period. Only years and periods within the extension time will be displayed.

3. Purchase Date (if applicable)

   This is the purchase date of your vehicle, vessel, aircraft or other tangible personal property. If this date is incorrect, please contact the California Department of Tax and Fee Administration (CDTFA) at 1-916-445-9524.

4. Title

   Enter the title of the person completing this request (e.g. owner, bookkeeper, CPA).

Disaster Extension

You may request an extension if additional time is needed to file your tax or fee return/prepayment and/or payment. The due date may be extended by three months and the late filing and/or late payment penalties may be waived.

Please note:

The Disaster Extension request must be submitted no later than three months following the due date of your return/prepayment.

The payment of tax or fee is due no later than three months following the due date of the return or prepayment.

The period of the extension cannot exceed three months after the due date of the return.

If an extension for a payment is granted, interest will be due from the original due date to the date of payment.

All requests are subject to Board or CDTFA review and approval.

1. Select a Reason for Your Request

   Select the reason for your request by checking the appropriate box.

2. Filing Year and Period

   Select the year and filing period. Only years and periods within the allowable extension time will be displayed.

   For accounts required to make prepayments, a request for extension of a single prepayment will be considered as a request for an extension of all eligible prepayments and payment for the period.

3. Purchase Date (if applicable)

   This is the purchase date of your vehicle, vessel, aircraft or other tangible personal property. If this date is incorrect, please contact the CDTFA at 1-916-445-9524.

4. Title

   Enter the title of the person completing this request (e.g. owner, bookkeeper, CPA).

You may request relief from penalty if your return, prepayment, and/or payment were late and your failure to timely file and/or pay was due to reasonable cause and circumstances beyond your control.

Please note:

All requests are subject to Board or CDTFA review and approval.

The tax/fee liability may be required to be paid in full prior to processing your relief request.

If the penalty is relieved, applicable interest must be paid.

If you made payments for a liability that you are requesting relief, you must file a Claim for Refund (CDTFA-101) within six months from the date of each payment or you will lose the opportunity to obtain a refund for the amount(s) paid. See Publication 117, Filing a Claim for Refund for additional information.

1. Certain penalties may not be subject to relief or cannot be processed through this system

   Some penalties that cannot be processed are:

   Failure to obtain a permit

   Fraud

   Fuel tank inspection refusal

   Misuse of an exemption certificate

   Misuse of a resale certificate

   Negligence

   Taxable use of dyed diesel fuel

   If you were assessed one or more penalties and believe they were assessed in error, please contact the CDTFA at the telephone number on your notice.

2. Type of Billing

   Return/Prepayment – Select this option if you were billed penalties for filing a return or prepayment form and/or timely paying after the due date.

   Audit/Other Billing – Select this option if you were billed penalties for an audit determination or other liability issued on a Notice of Determination or a Notice of Successor Liability.

3. Add Additional Period

   Select this button to add additional periods to your request. The reason selected for your request must apply to all periods added.

4. Liability Period

   Enter the beginning and end dates for the liability.

5. Select a reason for your request

   Indicate the reason for your request for relief from penalty by selecting the appropriate box. Only one reason may be selected.

6. Title

   Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)

We may grant relief of interest only for the reasons shown below:

No significant aspect of the error or delay is attributable to your actions or your failure to act and the failure to pay tax occurred due to:

• An unreasonable error or delay by a CDTFA employee acting in their official capacity; or
• An error or delay by a state agency that collects the sales or use tax on behalf of CDTFA.

Please note:

Requests submitted are subject to CDTFA review and approval. All or part of the interest may be relieved.

If you made payments for a liability that you are requesting relief, you must file a Claim for Refund (CDTFA-101) within six months from the date of each payment or you will lose the opportunity to obtain a refund for the amount(s) paid. See Publication 117, Filing a Claim for Refund for additional information.

1. Type of Billing

   Return/Prepayment – Select this option if you were billed interest for a return or prepayment.

   Audit/Other Billing – Select this option if you were billed interest for an audit determination or other liability issued on a Notice of Determination or a Notice of Successor Liability.

2. Liability Period

   Enter the beginning and end dates for the liability.

3. Title

   Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)

If you are a disaster victim, you may request relief from penalty and interest if the failure to file a timely tax/fee return and/or pay, or failure to pay using the correct payment method was due to circumstances beyond your control.

For more information, please see our State of Emergency Tax Relief guide.

Please note:

All requests are subject to CDTFA review and approval.

If you made payments for a liability that you are requesting relief, you must file a Claim for Refund (CDTFA-101) within six months from the date of each payment or you will lose the opportunity to obtain a refund for the amount(s) paid. See Publication 117, Filing a Claim for Refund for additional information.

1. Type of Billing

   Return/Prepayment – Click to add additional periods to your request. The reason for your request must apply to all the periods added.

   Audit/Other Billing – Select this option if you were billed penalties and interest for an audit determination or other liability issued on a Notice of Determination or a Notice of Successor Liability.

2. Add Additional Period

   Click to add additional periods to your request. The reason for your request must apply to all the periods added.

3. Liability Period

   Enter the beginning and end dates for the liability.

4. Title

   Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)

A collection recovery fee (CRF) is assessed to most past due liabilities that remain unpaid for more than 90 days. CDTFA may grant relief from the CRF if it is determined that failure to pay a past due liability was due to reasonable cause and circumstances beyond your control. Your request cannot be processed until the tax/fee, interest and penalty for which the CRF was assessed has been paid in full.

1. Type of Billing

   Return/Prepayment – Select this option if a CRF was assessed on a past due liability for a return or prepayment.

   Audit/Other Billing - Select this option if a CRF was assessed on a past due liability for an audit determination or other liability issued on a Notice of Determination or a Notice of Successor Liability.

2. Add Additional Period

   Click to add additional periods to your request. The reason for your request must apply to all the periods added.

3. Liability Period

   Enter the beginning and end dates for the liability.

4. Title

   Enter the title of the person completing this request (ex. owner, bookkeeper, CPA)