Online Services
Request Relief
Customers must have a CDTFA Online Services username and password to request relief online. For help with creating a username and password, please see our video tutorials on logging in.
Log InWhat Relief May Be Requested?
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You may now request relief from penalty and/or interest, relief from collection cost recovery fees, submit a declaration of timely mailing, and request a return extension using our online services, as described below:
Relief from Penalty
We may grant relief from penalty charges if it is determined that you failed to timely file or pay, or failed to pay using the correct payment method, due to reasonable cause and circumstances beyond your control. Your request may not be processed until the tax/fee has been paid in full. If you are relieved of the penalty charges, you must still pay the interest due on late return payments and prepayments or billings issued.
Relief from Interest due to an unreasonable error or delay by CDTFA or the DMV
We may grant relief of interest only for the reasons shown below. If we approve your request, all or part of the interest may be relieved.
- An unreasonable error or delay by a CDTFA employee acting in their official capacity and no significant aspect of the error or delay is attributable to your actions or your failure to act; or
- An error by the Department of Motor Vehicles (DMV) in calculating the amount of sales or use tax due on your DMV registered vehicle or vessel.
Relief from Penalty and Interest Due to a Disaster
If you are a disaster victim, we may grant relief from penalty and interest charges if it is determined that you failed to timely file or pay due to a disaster, or failed to pay using the correct payment method, due to reasonable cause and circumstances beyond your control. (State of Emergency Tax Relief guide)
Relief from Collection Cost Recovery Fee
A Collection Cost Recovery Fee (CRF) is applied to most past due liabilities that remain unpaid for more than 90 days. We 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 liability (tax/fee, interest, and penalty) for which the CRF was assessed has been paid in full.
Declaration of Timely Mailing
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.
Extension of Time in Which to File a Tax/Fee Return
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.
While each type of request has different requirements, any taxpayer, or their representative, with the appropriate security level, can use the system to make their requests. Please see our frequently asked questions (FAQ) for more details. Property Railroad Car Taxpayers should contact the State-Assessed Properties Division at 1-916-274-3270.
Note: Relief requests cannot be submitted for Surplus Line Broker Tax accounts.
What do I need to get started?
You will need your account number. You can log in with your username and password. You can log in here to begin.
How do I apply?
To submit a request for relief, log in with your username and password and select the account you want to request relief for. The Submit a Relief Request option is located under the I Want To section, More subsection. Simply select the Submit a Relief Request link and follow the prompts.
To submit an Extension of Time in Which to File a Tax/Fee Return, log in with your username and password and select the account you want to request an extension for. The Request a Filing Extension option is located under the I Want To section, select Request a Filing Extension link and follow the prompts.
To review your submitted request, log in in with your username and password, select your account, then select the Submissions tab.
If you do not have a username and password, you can start your request with a CDTFA-735, Request for Relief from Penalty, Collection Cost Recovery Fee, and/or Interest form.
How can I get help?
If you have questions, please see our FAQ below, or contact 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.
What other online services are available?
We continue to expand our online resources to better assist taxpayers succeed by offering helpful and convenient online services. For more information, visit our Online Services overview page.