- What is BOE-file?
BOE-file is the Board of Equalization’s (BOE) free electronic filing (e-filing) system that enables taxpayers to use the Internet to file a California sales and use tax return and make payment for amounts due.
- Is there a cost to BOE-file?
No, there is no cost to use BOE-file.
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- How do I use BOE-file?
There are two login methods for BOE-file, choose what’s best for you:
- E-Client Login - Enjoy the benefits of becoming an E-Client:
- E-file your return or prepayment
- View prior BOE-filed returns
- Personalize your own User ID and Password
- Receive e-mail reminders of approaching due dates
- Change your business e-mail address online
After you have registered as an E-Client, login to BOE-file with your User ID and Password.
You can register yourself as an E-Client if you are registered with the BOE as a business owner. If you are an accountant, tax professional or employee, you must have the taxpayer on the account call the BOE at 800-400-7115 and add you as an E-Client for the account.
- Express Login - Directly e-file a return or prepayment:
- Enter the account number and
- Enter the eight character code found on correspondence received from the BOE.
Since there is no registration with Express Login, it is quick, easy and convenient to use when you’re in a hurry or having someone e-file your return for you.
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- How do I register as an E-Client?
You can register as an E-Client with BOE-file by clicking on the e-file logo on the BOE’s home page. Click on Register as an E-Client. Enter the following information:
- Account number
- Express Login Code (your unique eight character code, for instance, a123456b)
- Your full name as registered with the BOE. (Not the company name)
Next, you will be able to select your own personal User ID and password.
If you are the business owner (as listed with the BOE) you can register yourself as an E-Client. To authorize someone else to be registered as an E-Client on your account, just call the BOE at 800-400-7115 during regular business hours.
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- Do I have to register to use BOE-file?
No, the Express Login feature allows you to go straight to e-filing a return with BOE-file with just the Express Login code and account number.
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- Where can I find my Express Login code?
Your Express Login code is an eight character code (for instance, a234567b) found on correspondence you receive from the BOE. You may also call the BOE at 800-400-7115 during regular business hours.
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- Can someone else e-file for me using BOE-file?
Yes, you have two choices if you would like your accountant, tax professional, employee, or someone else to e-file for you.
- Express Login – provide them with your account number and the eight character Express Login code.
- E-Client – Call the BOE at 800-400-7115 during regular business hours to create an E-Client for the designated filer. We can then add permission for them to e-file for your account.
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- As an E-Client can I e-file for more than one account?
Yes, an E-Client can file for more than one account. You can register yourself as an E-Client for any account where you are listed as an owner. If you are an owner of multiple businesses, you can only register as an E-Client once. Please call the BOE to add filing permission for additional accounts.
To e-file for accounts where you are not part of the ownership chain (CPA, Bookkeeper, etc.) the taxpayer must call the BOE at 800-400-7115 to add you as an E-Client and give you permission to e-file their returns.
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- What if I forget my User ID?
You must contact the BOE at 800-400-7115 during regular business hours. For security reasons you will be required to provide authentication information.
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- How do I change my User ID?
Login to BOE-file, select “User Maintenance”. Enter your new User ID in the appropriate box and click “submit”.
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- What if I forget my password?
Click “Forgot password?” Enter your User ID. Answer your forgotten password question. A new default password will be sent to your personal e-mail address. Click the link in the e-mail and login to BOE-file using your User ID and the default password that was e-mailed to you. You will be required to enter a new personalized password.
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- How do I change my password?
After logging into BOE-file, select “User Maintenance”. Enter your new password in the appropriate box. You will be required to enter your new password twice. Then click “submit”.
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- Why does BOE ask for my personal e-mail address and a business e-mail address?
Your personal e-mail address is used to contact you regarding your E-Client information, (i.e., sending you a new password). Your business e-mail address is used to send reminders of approaching tax due dates and important tax information regarding your account.
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- How do I change my personal e-mail address?
After logging into BOE-file, select “User Maintenance”. Enter your new e-mail address and submit.
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- How do I change my business e-mail address?
After logging into BOE-file, select “Maintain Your Sales and Use Tax Account”. Enter your new e-mail address and submit.
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- What if I need help while I am e-filing?
Online help is available while you are completing your return or prepayment.
Just click on the 
while filing your return or prepayment for additional information.
Contact the BOE at 800-400-7115 during regular business hours.
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- Is my information saved if I log off or experience technical difficulties before completing my e-filing?
Yes, the BOE-file system automatically saves a working copy if you are logged off the system prior to completing your filing. When you log back in, you will be able to choose to continue where you left off or to delete and start a new return.
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- What happens if the BOE-file system is unavailable on my filing due date?
You are still responsible for filing a return and submitting payment for tax due. A paper return may be filed if electronic filing is not available on the filing due date. However, the paper return must be postmarked by the return due date to be considered timely.
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- Are my return and payment information secure?
Yes, the BOE uses the latest hardware and software security to ensure the safety and security of taxpayer information.
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- What are the minimum browser requirements for using BOE-file?
Internet Explorer 6.0, 7.0, Firefox 1.5.0.3, 2.0, Safari 2.0.3, Netscape 8.0.4 and Opera 8.51.
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- What payment options are available through BOE-file?
Three easy and convenient payment options are available through BOE-file.
E-Check (Debit) – Enter your banking information to transfer your payment to the BOE. Payments may be held for any banking day you select up to the due date of the return or prepayment.
Credit Card – To pay by credit card you will be directed to our third party vendor, Official Payments Corporation (OPC). American Express, Discover, MasterCard and Visa are accepted. Please note that a convenience fee of 2.5% of the transaction amount will be charged by (OPC). This fee is not revenue to the BOE. After paying by credit card, be sure to click “continue” to be routed back to BOE-file to complete your return filing.
Paper Check – Choose this option to print out a payment voucher to mail in with your paper check. The payment voucher will print after the confirmation page and will only be available to print one time.
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- Where do I mail my check if I lose my paper voucher?
Make your check or money order payable to the Board of Equalization. Write your BOE account number on your check or money order.
Mail your payment to:
Board of Equalization
PO Box 942879
Sacramento CA 94279-3535
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- How do I confirm my return was received by the BOE?
You will receive a confirmation number immediately upon e-filing your return. You can print this page for your records. E-Clients can also access this page again online.
- How can I reprint my confirmation page?
Registered E-Clients can reprint a confirmation page. After logging in to BOE-file, select “View BOE-file History” from the Electronic Services Main Menu. You will be able to view and reprint all the returns or prepayments you have e-filed through BOE-file.
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- Can I cancel my completed e-filed return and begin a new filing?
You may be able to cancel your e-filed return on the same day of the transaction. You must contact the BOE at 800-400-7115 during regular business hours. If your return is not available to cancel you will need to complete an amended return via paper which can be downloaded on the BOE website.
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- Can I e-file delinquent returns?
Yes, however, you must e-file your current return first. Then the return for the next most recent period will be available to e-file.
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