Alert from California Department of Tax and Fee Administration
ALERT!
Credit card services may experience short delays in service on Wednesday, June 7, from 7:00 p.m. to 10:00 p.m., Pacific time, due to scheduled maintenance.
Effective May 30, CDTFA’s bank account has changed from Union Bank to U.S. Bank. If you make payments directly from your financial institution to CDTFA, you will receive a letter from us providing you with the new banking information. In addition, our website also reflects the new banking information.
CDTFA is making it easier for those taxpayers and business owners affected by the recent CA storms to get tax relief. Visit our State of Emergency Tax Relief page for more information.
Online Services Limited Access Codes are going away. Visit our Limited Access Code Removal page for scheduled removal dates and instructions on how to Sign Up Now for a username and password.
Filing Dates for Sales & Use Tax Returns (includes Prepaid Mobile Telephony Services (MTS) Surcharge and Lumber Products Assessment)
The CDTFA assigns a filing frequency (quarterly prepay, quarterly, monthly, fiscal yearly, yearly) based on your reported sales tax or your anticipated taxable sales at the time of registration. Find your filing frequency below for your due dates.
For more information on due dates for prepayments and other filing instructions, please refer to form CDTFA 367, Filing Instructions for Sales and Use Tax Accounts.
For more information on tax relief for businesses impacted by COVID-19, please visit COVID-19 State of Emergency.
Quarterly Prepay Reporting Basis
1st Quarter (January – March)
Reporting Periods and Due Dates grouped by quarters of the year.
Reporting Period
Due Date
January prepayment
February 24
February prepayment
March 24
Filing period end date – March 31
Quarterly return
April 30
2nd Quarter (April – June)
Reporting Periods and Due Dates grouped by quarters of the year.
Reporting Period
Due Date
April prepayment
May 24
May 1st thru June 15 prepayment
June 24
Filing period end date – June 30
Quarterly return
July 31
3rd Quarter (July – September)
Reporting Periods and Due Dates grouped by quarters of the year.
Reporting Period
Due Date
July prepayment
August 24
August prepayment
September 24
Filing period end date – September 30
Quarterly return
October 31
4th Quarter (October – December)
Reporting Periods and Due Dates grouped by quarters of the year.
Reporting Period
Due Date
October prepayment
November 24
November prepayment
December 24
Filing period end date – December 31
Quarterly return
January 31
Quarterly Reporting Basis
Quarterly Reporting.
Reporting Period
Period End Date
Due Date
January – March
March 31
April 30
April – June
June 30
July 31
July – September
September 30
October 31
October – December
December 31
January 31
Monthly Reporting Basis
Returns are due at the end of the month for the previous month. See the example below.
Monthly Reporting, returns due at the end of the month for the previous month.
Reporting Period
Period End Date
Due Date
Every Month (for example, June)
Last day of current month (June 30)
Last day of the following month (July 31)
Yearly Reporting Basis (For Sales Tax Accounts)
Yearly Reporting for Sales Tax Accounts.
Reporting Period
Period End Date
Due Date
January – December
December 31
January 31
Yearly Reporting Basis (For Qualified Purchasers and Consumer Use Tax Accounts)
Yearly Reporting for Qualified Purchasers and Consumer Use Tax Accounts.
Reporting Period
Period End Date
Due Date
January – December
December 31
April 15
If you are required to file on a yearly reporting basis and you sell or discontinue operating your business, then you are required to file a final tax return. It is important that you file the return and pay any taxes due on time to avoid penalty and interest charges.
A final return for an account reporting on a yearly basis covers the period from January 1 through the date the business is discontinued. The final return must be filed and the taxes paid according to the schedule shown below.
