Guidelines for Cigarette and Tobacco Products Online Filing

This section contains the general instructions, rules, procedures, and technical requirements to file cigarette and tobacco products tax forms online with us. When filing online, you are responsible for complying with the information provided on this page and any supplemental communication we provide you.

Cigarette and Tobacco Products Flat (FLT) File and XML Filing Guide

Important Note: XML information has been incorporated into this guide to help you prepare and transition to the new cigarette tax reporting standards. Any information regarding XML is effective June 1, 2020, beginning with the May 2020 reporting period for cigarette tax reporting.

The Cigarette and Tobacco Products Flat (FLT) File and XML Filing Guide contains general plain text instructions needed to file cigarette and tobacco products tax forms with a FLT or XML file online with the CDTFA. Included in this guide are:

  • FLT file specifications, which cover all the necessary details for creating and formatting schedule/transaction files.
  • XML file standards, which can be found in the XML schema and cigarette XPath document.
  • File testing.
  • Example Excel file templates for creating FLT files.
  • Filing guidelines.
  • Other useful information related to cigarette and tobacco products online filing.

Instructions for Preparing Cigarette Tax Schedules

The CDTFA-810-CTE, Instructions for Preparing Cigarette Tax Schedules, provides detailed instructions for cigarette manufacturers, importers and distributors to complete the cigarette tax schedules listed below, regardless of filing method. It also contains charts displaying valid schedule codes, product codes, unit of measure (UOM) codes, and mode code combinations for each type of filer.

Cigarette Manufacturers

  • CDTFA-810-CTF, Cigarette Tax Disbursement Schedule

Cigarette Distributors/Importers

  • CDTFA-810-CTI, Cigarette Tax Receipt Schedule
  • CDTFA-810-CTF, Cigarette Tax Disbursement Schedule

Cigarette Wholesalers – Important Note:Effective June 1, 2020, beginning with the May 2020 reporting period, wholesalers must file the following new schedule, which will replace PART 2 – Purchases of Cigarettes, of the CDTFA-501-CW, Cigarette Wholesaler's Return, and CDTFA-501-CWP2, PART 2 – Purchases of Cigarettes (stand-alone schedule used for online filing).

  • CDTFA-810-CTI, Cigarette Tax Receipt Schedule

Postal Abbreviation Codes for Preparing Cigarette Tax Schedules

The CDTFA-810-CTC, Postal Abbreviation Table, contains a list of valid postal abbreviations used to complete the origin and destination of product received from/delivered to. Note: Pages 1 through 4 are for reporting periods May 2020 and after. Pages 5 through 8 are for reporting periods April 2020 and prior.

Cigarette and Tobacco Products Online Glossary

The Cigarette and Tobacco Products Online Glossary is a compilation of cigarette and/or tobacco products tax, Internet, and online filing terms provided for your reference.

Requirement to Provide CDTFA Account Number or FEIN

For Reporting Periods April 2020 and Prior

You are required to obtain and report the CDTFA account number or FEIN (Federal Employer Identification Number) of all persons involved in a reportable transaction. You are also required to furnish your CDTFA account number or FEIN upon request of another person involved in a reportable transaction. (For example, a cigarette or tobacco products distributor is required to obtain a manufacturer's CDTFA account number or FEIN when the manufacturer makes a delivery to the cigarette or tobacco products distributor.)

For Reporting Periods May 2020 and After

You will be required to report the FEIN. You will no longer have the option to report the CDTFA account number. This includes all persons involved in a reportable transaction including you, the buyer, the seller, and the delivery service.

Required Actions for Participation

To be in compliance, upon request by the CDTFA, you must give the CDTFA access to all materials that support the preparation of your online filings.

Extension of Time

An extension of up to one month may be granted to you upon request. If an extension to file and/or pay is needed, you must submit the request for extension online and provide the information required. Failure to make timely tax payments may result in interest and penalty charges.