Filing Templates for Cigarette and Tobacco Products Online Filing
We have developed file templates designed to help you file cigarette and tobacco products tax forms online. You have the option to upload your information using these file templates when you complete your tax form online. You may download the applicable templates from the chart below. We accept schedules (transaction records) for each tax form in certain file formats such as flat (FLT) file, Excel, and Adobe Acrobat (PDF) when filing online.
Important Note: If you receive an error message when opening your template using our Online Services system, you may click “Yes” to open or switch your internet browser to Google Chrome to open the template and avoid this error message.
- Flat (FLT) file templates allow you to:
- Enter transaction records on an Excel spreadsheet and save the Excel file to your computer;
- Convert the spreadsheet into a valid FLT file (a “.txt” file extension) and save the “.txt” file to your computer; and
- Upload the “.txt” file when filing online.
- Excel file templates allow you to:
- Enter transaction records on a spreadsheet and save the Excel file to your computer; and
- Upload the XLS file when filing online.
- PDF file templates allow you to:
- Enter information and transaction records directly on the form.
- Attach and submit the file online.
Download Filing Templates
- The applicable templates are available when you log in to file your return or report online.
- Download the applicable file template.
- Read the Instructions and General Information tab of the file before completing the template.
- View our Online Services webpage and select the Tutorials tab to watch our “How To” videos.
| TYPE OF FILER | TAX FORM | TAX FORM TITLE | SCHEDULE | SCHEDULE TITLE | Reporting Periods May 2020 and After |
|---|---|---|---|---|---|
| Cigarette Manufacturer | CDTFA-501-CM | Cigarette Manufacturer Tax Return | CDTFA-810-CTF-F | Cigarette Tax Disbursement Schedule | FLT |
| Cigarette Distributor/Importer | CDTFA-501-CD | Cigarette Distributor/Importer Tax Report | CDTFA-810-CTIF-F | Cigarette Distributor/Importer – Cigarette Tax Receipt and Disbursement Schedule | FLT |
| Cigarette Wholesaler | CDTFA-501-CWP2 | Cigarette Wholesaler – Cigarette Tax Receipt Schedule | PART 2 | Purchases of Cigarettes | FLT |
| TYPE OF FILER | TAX FORM | TAX FORM TITLE | SCHEDULE | SCHEDULE TITLE | Any Reporting Period |
|---|---|---|---|---|---|
| Cigarette Common Carrier | CDTFA-1071 | Common Carrier's Report of Cigarette Deliveries | N/A | N/A | XLS |
| TYPE OF FILER | TAX FORM | TAX FORM TITLE | SCHEDULE | SCHEDULE TITLE | Reporting Period |
|---|---|---|---|---|---|
| Tobacco Products Manufacturer/Importer | CDTFA-501-TIM | Tobacco Products Manufacturer/Importer Return | CDTFA-501-MIT | Schedule — Manufacturer/Importer Report of Tobacco Products Delivered or Shipped into California | Any Period: FLT |
| Tobacco Products Distributor | CDTFA-501-CT | Tobacco Products Distributor Tax Return | N/A | Schedule T | Must be completed online |
| Tobacco Products Distributor | CDTFA-501-CT | Tobacco Products Distributor Tax Return | CDTFA-810-CTN | Electronic Cigarettes and Vaping Products that Contain Nicotine Tax Disbursement Schedule | Periods January 2020 and After: XLS |
| TYPE OF FILER | TAX FORM | TAX FORM TITLE | SCHEDULE | SCHEDULE TITLE | Reporting Periods August 2019 and After |
|---|---|---|---|---|---|
| PACT Act | N/A | N/A | CDTFA-5204-PA-1 CDTFA-5204-PA-2 CDTFA-5204-PA-3 |
California Cigarette PACT Act Report California Tobacco PACT Act Report California Electronic Nicotine Delivery Systems (ENDS) PACT Act Report – (Effective March 27, 2021) |
XLS |
Notes
- PDF documents will not function properly in all browsers. Please download the form and then open it in Adobe Acrobat
- PACT Act Online Filing Template was updated to include ENDS effective March 27, 2021.
Excel Template Examples
The examples below are intended to illustrate how a tax form would be reported online to the CDTFA. The examples contain sample transaction records that you can use to see how the records are converted from an Excel file to a FLT file (with a “.txt” file extension) format.
Important Note: The new example file templates that include cigarette tax reporting changes are being provided under reporting periods May 2020 and after. Please download and use the appropriate example file template.
| TYPE OF FILER | TAX FORM AND TITLE | Reporting Periods April 2020 and Prior | Reporting Periods May 2020 and After |
|---|---|---|---|
| Cigarette Distributor/Importer | CDTFA-501-CD, Cigarette Distributor/Importer Tax Report | CDTFA-501-CD Example | CDTFA-810-CTIF-F Example |
| Cigarette Manufacturer | CDTFA-501-CM, Cigarette Manufacturer's Tax Return of Taxable Distributions in California | CDTFA-501-CM Example | CDTFA-501-CM-F Example |
| Cigarette Wholesaler | CDTFA-501-CW, Cigarette Wholesaler's Report | N/A | CDTFA-501-CW Example |
Valid Transmission Methods
The CDTFA will only accept tax forms in CDTFA-acceptable electronic formats transmitted via the Internet. No magnetic tape filing or data stored on a floppy diskette will be accepted.
Software
You may develop your own filing solution or purchase off-the-shelf file translation software for preparation of your tax information. The CDTFA is not responsible for software-related problems. All software problems should be directed to the vendor from whom the software was purchased.