Cigarette and Tobacco Products Flat (FLT) File and XML Filing Guide
Beginning June 1, 2020
- Online filing via Extensible Markup Language (XML) will be available in our online services system for cigarette tax reporting by manufacturers, importers, distributors, and wholesalers.
- Any information about XML in this guide applies to cigarette tax reporting beginning with the May 2020 reporting period (due June 25, 2020) and after.
Webpage Updates – We will update our webpages with additional information and resources as it becomes available – please check back periodically for updates.
This guide contains general instructions you need to file cigarette and tobacco products tax information (tax returns, schedules, information reports, hereafter collectively referred to as “tax forms”) online with us. We accept schedule (transaction) records in a flat (FLT) file or Extensible Markup Language (XML) format for some tax forms online. This guide, along with other information provided on our Cigarette and Tobacco Products Online Filing webpage, is designed to provide rules, procedures, and technical requirements for the online filing of the cigarette and tobacco products tax forms that offer the FLT or XML file filing format. All directions set forth in this guide and on the website must be followed for successful use of FLT or XML files for online filing.
Tax Forms for Online Filing with a FLT or XML File
We will accept properly formatted online filings with a FLT or XML file for the following tax forms:
| TYPE OF FILER | TAX FORM | TAX FORM TITLE | SCHEDULE | SCHEDULE TITLE | Reporting Periods April 2020 and prior | Reporting Periods May 2020 and after |
|---|---|---|---|---|---|---|
| FILE FORMAT | FILE FORMAT | |||||
| CIGARETTES | ||||||
| Cigarette Manufacturer/Importer | CDTFA-501-CM | Cigarette Manufacturer's Tax Return of Taxable Distributions in California | CDTFA-810-CTF | Cigarette Tax Disbursement Schedule |
|
|
| Cigarette Distributor/Importer | CDTFA-501-CD | Cigarette Distributor/Importer Tax Report | CDTFA-810-CTF | Cigarette Tax Disbursement Schedule |
|
|
| CDTFA-810-CTI | Cigarette Tax Receipt Schedule |
|
|
|||
| Cigarette Wholesaler | CDTFA-501-CW | Cigarette Wholesaler's Report | CDTFA-810-CTI | Cigarette Tax Receipt Schedule | N/A |
|
| TOBACCO PRODUCTS | ||||||
| Tobacco Products Manufacturer/Importer | CDTFA-501-TIM | Tobacco Products Manufacturer/Importer Return of Taxable Distributions of Samples in California | CDTFA-501-MIT | Schedule – Manufacturer/Importer Report of Nontaxable Sales of Tobacco Products |
|
|
How to Use This Guide
Each section of this guide contains important information relevant to filing cigarette and tobacco products tax forms via FLT and XML file. The Getting Started section provides important information for filing via FLT and XML. For further information about filing online with us and to obtain Microsoft Excel templates that you can use to create a FLT file, visit our Cigarette and Tobacco Products Online Filing webpage.
The FLT File and XML File sections provide the file specifications, XPath data model, XML schema, and other information related to the applicable filing format.
The Guidelines section provides further information relating to filing via FLT and XML.
The File Testing section provides the information necessary to help you complete the optional file testing.
The Examples section provides examples of completed Microsoft Excel templates.