California Property, Sales & Use & Special Taxes Electronic Services - e-Filing
California Property, Sales & Use & Special Taxes Electronic Services - e-Filing

boe.ca.gov

California State Board of Equalization
450 N Street
Sacramento, CA 95814

P.O. Box 942879
Sacramento, CA 94279-0001
USA
Phone: +18004007115

Electronic Filing (E-filing)

The E-filing Program provides eligible taxpayers with a more convenient method to file tax returns, prepayments, reports and claims for refund (Motor Fuels Tax accounts only). The following options are available under the program:

* Sales and Use Tax E-filing
* Motor Fuels Tax E-filing
* IFTA E-Filing

Electronic Payment Options

1. Electronic Funds Transfer (EFT)

With the EFT program, you can make your tax and fee payments electronically rather than by paper check. EFT payments can be initiated by telephone, PC software, or over the Internet. The following options are available under the program:

* Sales and Use Tax EFT Program - Register Now
* Special Taxes EFT Program - Register Now

General EFT Information

2. Credit Card Payment

Discover Network, MasterCard, Visa and American Express

The Credit Card Payment Program allows you to use a credit card issued by American Express, Discover Network, MasterCard, or Visa to pay amounts due with returns, prepayments, and accounts receivable and audit liabilities. Credit card payments can be made by telephone and over the Internet. Payments for the following tax and fee programs can be made by credit card:

* Sales and use tax
* Excise tax
* Environmental fees
* Fuel Tax

Make a Credit Card Payment Over the Internet Now

Filing my Sales & Use Tax Return or Prepayment

You have two options to electronically file a sales and use tax return or
prepayment.

1. BOE- e-file is the BOE’s free electronic filing option.
BOE-file has two login methods. Choose what’s best for you.

1. E-Client Login
New User? >Join Now< Already registered? >Login<
2. Express Login
Use your Express Login code and account number to login.

Contact Us
For more information, contact our Customer Service Representatives at +18004007115 from 8:00 a.m. to 5:00 p.m. Pacific Time, Monday – Friday, excluding state holidays.

BOE File FAQs

2. Other service providers.

The following authorized service providers have successfully completed Board of
Equalization (BOE) acceptance testing and may charge a fee for service. This
fee is not set by, or shared with, the BOE. The BOE does not control any of the
service provider websites and is not responsible for their contents.

* efilesalestax.com
* fileyourtaxes.com

Special Taxes – Fuel Taxes

IFTA eFile (International Fuel Tax Agreement)

* eClient Registration
* Login to eFile (using your Express Login)
* Login to eFile (using your User ID and password)
* About IFTA eFile
* IFTA eFile Eligibility Criteria/Limitations
* Frequently Asked Questions
* Get Organized for IFTA eFile
* Form IFTA-100-V, Payment Voucher and Instructions for IFTA Returns Filed
Electronically
* Forgotten Password
* Contact Us

Special Taxes – Fuel Taxes

Motor Fuels Tax E-Filing

* Log In To Access The Motor Fuels E-Filing Program
* Motor Fuels Electronic Filing Handbook (E-Filing Guide), Application Forms,
and Flat File Templates
* General Motor Fuels Tax E-Filing Information
* Motor Fuels Tax E-Filing Frequently Asked Questions (FAQ's)

Scheduled Downtime
E–Services will be unavailable from Sunday at 7:00 p.m. to Monday at 5:00 a.m., Pacific Time for routine maintenance.

General E-Filing Information for Sales and Use Taxpayers

Who are eligible to e-file?

Nearly all sales and use tax accounts are eligible to e-file including the following:

* temporary accounts
* prepayment accounts
* governmental agency accounts
* revoked accounts
* accounts required to pay by Electronic Funds Transfer (EFT)
* accounts that do business from multiple locations and are required to
complete:

o Schedule B - Detailed Allocation By County of the 1% Combined State and
Local Tax and/or
o Schedule C - Detailed Allocation by Suboutlet of the 1% Combined State and
Local Tax

The following are ineligible to e-file:

* fuel retailers and distributors
* voluntary Certificate of Registration – Use Tax (SC) accounts
* consumer use tax (SU) accounts
* accounts that require reporting on schedules other than Schedule A (district
tax), Schedule B, or Schedule C (local tax)
* accounts in bankruptcy status
* BOE-designated confidential accounts or “Safe at Home” program accounts
(victims of domestic violence)
* accounts claiming Aircraft Adjustments for local tax purposes
* accounts registered to a permanent place of business that make sales from
temporary locations (does not include those who receive Schedule B)
* amended or corrected returns

For more information on BOE-file, the BOE's free option, download our E-File Guide.

Disclaimers

The information found in the State Board of Equalization (BOE) web site is general and current as of the date the information was placed on the BOE web site. The applicable laws are complex and subject to change. If there is a conflict between the law and the information found in the BOE web site, any decisions will be based on the law and not the information found in the BOE web site.

Links to information on sites not maintained by the Board of Equalization are provided only as a public service. The Board is not responsible for the accuracy of the information on these other sites. Please let the webmaster know if a link to a site external to the Board does not work.

(c) 2006 State of California



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