Alert from California Department of Tax and Fee Administration
ALERT!
The elevators at the CDTFA's Irvine office will be unavailable from Monday, November 11 through Friday, December 6, 2019. Customers that require an elevator to reach the CDTFA office on the 2nd floor are encouraged to visit one of our other field offices or call our Customer Service Center at 1-800-400-7115.
Emergency tax or fee relief may be available from the California Department of Tax and Fee Administration (CDTFA) for business owners and tax and fee payers directly affected by disasters declared as state of emergencies. Relief may include the extension of tax return due dates, relief of penalty and interest, or replacement copies of records lost due to disasters. Apply online or with form CDTFA-735. For more information, visit the State of Emergency Tax Relief page.
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.
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 sell or discontinue operating your business, 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.
