Integrated Waste Management Fee Guide (Solid Waste & Wood Waste)

The Integrated Waste Management Fee is imposed on operators of disposal facilities (landfills) who are required to have a solid waste facility permit issued by CalRecycle. Disposal facility operators pay a quarterly fee to the CDTFA based on the amount of all solid waste (including wood waste) disposed of at disposal facilities in this state.

Operators of solid waste landfills that pay the fee may charge their users an administrative fee of not more than five percent (5.00%) of the fees paid to the CDTFA during the previous quarter.

For more information about CalRecycle permits, see the Regulated Businesses page on the CalRecycle website.

After you register with CalRecycle and obtain a Solid Waste Information System (SWIS) number, CalRecycle will send your SWIS registration information to the CDTFA.

Visit the Tax Rates – Special Taxes and Fees page to view current and historical tax rates. Rates for the integrated waste management fee program are set by statute (Public Resources Code Section 48000).

File a Return Online – File your return through our online services homepage. Log in using your username and password and select the account for which you want to file a return. Select the More link under the I Want To section. Then select the File a Return link and follow the prompts.

Note: If you do not have a username and password, select the Sign Up Now link under the Create a Username heading from the online services homepage.

Additional Return Filing Options – You may also file your return(s) by mail using the return forms listed below:

• CDTFA-501-SQ, Integrated Waste Management Fee Return or
• CDTFA-501-NW, Integrated Waste Management Fee Return – Nonhazardous Wood Waste Facility

Visit our Tutorials page for how to file your Integrated Waste Management Fee returns through our online services.

Returns must be received or postmarked by the due date to be considered timely, even if no amount is owed. If the due date falls on a Saturday, Sunday, or state holiday, returns postmarked or received by the next business day will be considered timely.

Payment

Make a Payment – Make payments through our online services. Log in using your username and password and select the account for which you want to make a payment. Select the More link under the I Want To section. Then select the Make a Payment link and follow the prompts.

Additional Payment Options – Visit our website for additional convenient payment methods.

Electronic Funds Transfer (EFT) – Taxpayers with an estimated average monthly fee liability of $20,000 or more are required to pay amounts due by electronic funds transfer (EFT). We will notify you in writing if you are required to pay your fees electronically. Please visit our Electronic Funds Transfer (EFT) – Frequently Asked Questions (FAQ's) for payment methods and payment deadline information.

Payments must be received or postmarked by the due date to be considered timely. If the due date falls on a Saturday, Sunday or state holiday, payments postmarked or received by the next business day will be considered timely.

Interest also applies to late fee payments.

Additional Business Update Options – You may also notify us of any changes by:

• Using form CDTFA-345-SP, Notice of Business Change, Special Taxes and Fees Accounts, or
• Contacting our Customer Service Center at 1-800-400-7115 (CRS: 711) and selecting the option for “Special Taxes and Fees,” or
• Sending a message through our website at Email Your Tax Questions.

For more information about record retention, please view Regulation 3301 and Regulation 4901.

Every operator of a disposal facility accepting nonhazardous wood waste exclusively is required to have a solid waste facility permit from CalRecycle and must pay a fee quarterly to the CDTFA based on all solid waste disposed of at each disposal site on or after January 1, 1990.

This number is needed to register for an Integrated Waste Management Fee account with the CDTFA.

Visit the sites below for more information about other state, federal, and local taxing and licensing information:

• The Governor's Office of Business and Economic Development (GO-Biz) offers extensive information on state, local, and federal permit requirements. For a listing of their assistance centers, visit GO-Biz.
• CalGold for help with permit and licensing requirements for other state, federal, and local authorities (for example, you may need to be registered with the Franchise Tax Board or the Employment Development Department).
• California Tax Service Center for additional tax information.

You may also want to consult with a tax professional for assistance on other agency requirements.

To obtain an exemption, you should complete Section I, box 3 on the CDTFA-501-SQ, Integrated Waste Management Fee Return.

Additional Claim for Refund Filing Options – You may also file your claim for refund by filing either:

• A form CDTFA-101, Claim for Refund or Credit, or
• An amended return(s) stating the specific reason(s) for the overpayment.

Claims for refund must be in writing, state the reason for overpayment, specify the period for which you made the overpayment, and the amount of the refund requested. Additional refund details can be found on our Filing Claims for Refund – Special Taxes and Fees webpage.

You may email the claim form to the Refund Team or mail it to:

California Department of Tax and Fee Administration
Appeals and Data Analysis Branch (MIC 33)
P.O. Box 942879
Sacramento, CA 94279-0033

Deadline to File a Claim for Refund

Be sure to file your claim for refund by the applicable deadline. If you do not file on time, we cannot consider your claim, even if you overpaid the fee. You must file a claim for refund by whichever of the following dates that occurs last:

• Three years after the due date of the return on which you overpaid the fee.
• Six months after you overpaid the fee.
• Six months after the date a determination (billing) became final.
• Three years after the CDTFA collected an involuntary payment, such as from a levy or lien.

If you have questions about your deadline to file a refund claim, contact our Customer Service Center at 1-800-400-7115 (CRS:711) weekdays between 7:30 a.m. and 5:00 p.m., Pacific Time (except state holidays).