Electronic Filing - Sales and Use Tax Frequently Asked Questions (FAQ)

1. What is e-filing?
2. What are the benefits of e-filing?
3. Is e-filing available to everyone who files a sales and use tax return?
4. What are my e-filing options?
5. Is there a fee to e-file?
6. Is e-filing available seven days a week, 24 hours a day?
7. Is e-filing my return and payment information over the Internet secure?
8. How do I sign an e-filed return?
9. When I e-file, what are my payment options?
10. What are my e-file payment options as a mandatory Electronic Funds Transfer (EFT) program participant?
11. How do I know that the BOE has received my sales and use tax return?
12. How will I know my tax return was received timely?
13. Are all financial institutions and accounts accessible for an ACH Debit?
14. Do you have an ACH Debit block on your bank account?
15. If my account has been revoked, am I eligible to e-file?
16. Will the password/PIN I have been assigned by one service provider be valid with another service provider or BOE-file?
17. What if I have questions while filing my return?
18. How can I amend or correct my e-filed return?
19. Can I discontinue receiving paper returns now that I am filing my returns electronically?

1. What is e-filing?

Electronic filing (e-filing) enables taxpayers to use the Internet to file a California sales and use tax return and make payment for amounts due.

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2. What are the benefits of e-filing?

For taxpayers, e-filing is convenient, fast, secure and the most accurate way to file a sales and use tax return or prepayment. For California, e-filing reduces the cost of government and reduces paper and printing costs making it environmentally friendly.

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3. Is e-filing available to everyone who files a sales and use tax return?

Nearly all sales and use tax accounts are eligible to e-file. However, if you sell fuel you are not yet eligible. Other account conditions may prevent you from e-filing. Please review the Eligibility Criteria for additional information.

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4. What are my e-filing options?

You have two choices to e-file a sales and use tax return or prepayment.

BOE-file - This is the BOE’s free e-filing option and is done directly through the BOE website. For more information about BOE-file download our E-file Guide.

Other service providers - These third-party service providers have successfully completed BOE acceptance testing and have been authorized to receive return and payment information from taxpayers and forward to the BOE for processing. These other service providers may not offer all the same features as BOE-file. There may be a fee for using their services.

Comparison of Board of Equalization E-filing Program Options

Service Provider	BOE-file	efileSalesTax.com	FileYourTaxes.com
Cost to taxpayer	Free	Yes	Yes
On-screen help	Yes	Yes	Yes
E-mail reminders	Yes	Yes	Yes
View past returns	Yes	Yes	Yes
Additional Languages	No	Spanish	No
Customer Service	Via telephone and e-mail	Via telephone and e-mail	Via telephone and e-mail

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5. Is there a cost to e-file?

There is no fee to use BOE-file to e-file your return and payment. Other service providers may charge a fee. This fee is not set by, or shared with, the BOE.

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6. Is e-filing available seven days a week, 24 hours a day?

E–Services will be unavailable from Sunday at 7:00 p.m. to Monday at 5:00 a.m., Pacific Time for routine maintenance. Responsibility for filing a return and submitting payment for tax due remains with each taxpayer.

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7. Is e-filing my return and payment information over the Internet secure?

The BOE uses the latest hardware and software security to ensure the safety and security of taxpayer information.

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8. How do I sign an e-filed return?

The “Declaration of Intent to E-File” accepted during the process affirms your intention to e-file your return.

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9. When I e-file, what are my payment options?

Below are the payment methods available. The third party service providers may not offer all payment options at this time.

If you are required to pay your tax filings through the Electronic Funds Transfer (EFT) Program, please see FAQ #10 or click here for more information.

ACH Debit (E-Check)

Choose this option to authorize the BOE to transfer funds from your checking or savings account to the BOE’s bank account. You must provide your bank account number and the routing number of your financial institution (ABA number), which is located on your check.

You may select any banking day as the effective date up to the due date of the return or prepayment.

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. Use the address printed on the voucher to ensure that your payment is processed correctly.

Credit Card

Choose this option to pay by credit card through a third-party vendor. American Express, Discover, MasterCard and Visa cards are accepted. A convenience fee will be charged by the third-party vendor. This fee is not revenue to the BOE.

Please note: You must return to the e-filing website to complete the e-filing of your tax return. Once you receive your e-filing confirmation number, your transaction is complete.

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10. What are my e-file payment options as a mandatory Electronic Funds Transfer (EFT) program participant?

Below are the payment methods available to accounts required by law to pay their tax filings by EFT. The third party service providers may not offer all payment options at this time.

If you have voluntarily registered in the EFT program, please see FAQ # 9 above for your payment options.

ACH Debit

EFT accounts registered to pay by this method will have their banking information pre-populated when they e-file and select this option. EFT accounts registered to pay by ACH credit may also select this payment option and enter their banking information. You must complete your payment transaction by 3:00 p.m. Pacific time on the tax due date.

You may select any banking day as the effective date up to the due date of the return or prepayment.

ACH Credit

If you e-file your return and choose to pay by ACH credit, you must contact your financial institution to initiate your payment so it will be deposited into the BOE’s bank account timely.

Return Only

E-file your return only and make your payment separately. You can pay by ACH debit through our data collection service. For ACH credit, you must initiate payment through your financial institution.

For more information regarding the EFT program click here.

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11. How do I know that the BOE has received my e-filed sales and use tax return?

You will receive immediate confirmation that your return was accepted and payment information was received. Please keep the confirmation of filing for your records.

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12. How will I know my e-filed tax return was received timely?

You must receive confirmation of filing on or before the tax due date to be considered timely. Confirmation is received immediately upon filing your return or prepayment. Please keep the confirmation of filing for your records.

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13. Are all financial institutions and accounts accessible for an Automated Clearing House (ACH) Debit?

All financial institutions capable of electronically transferring funds through the ACH network can support this payment option. Contact your financial institution to ensure that funds can be electronically transferred from the bank account that you designate.

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14. Do you have an ACH Debit block on your bank account?

If you have selected to pay by ACH Debit and have an ACH Debit block on your bank account, you must inform your financial institution of the BOE’s Company Identification number (1282531033) to avoid your sales and use tax payment from being rejected.

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15. If my account has been revoked, am I eligible to e-file?

Yes. Return and payment information for revoked accounts may be submitted to the BOE for processing. However, submission of a return and payment of tax does not reinstate the account to active status. Information regarding the reinstatement process is available from your local BOE office.

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16. Will the password/PIN I have been assigned by one service provider be valid with another service provider or BOE-file?

No. Each service provider and the BOE set their own policy regarding password/PINs and will not accept a password/PIN assigned by another.

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17. What if I have questions while e-filing my return?

Please contact the BOE at 800-400-7115, Monday through Friday from 8:00 a.m. to 5:00 p.m. Pacific time.

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18. How can I amend or correct my e-filed return?

Simply write in the correct figures on the "Confirm Filing" page of the e-filed return and write “Amended Return” across the top. Include any additional payment owed. If your amended return results in an overpayment, complete BOE-101, Claim for Refund or Credit. Mail all documents to the following address:

Board of Equalization, MIC 35
PO Box 942879
Sacramento, CA 94279-0035

Currently, there is no electronic method to amend or correct an e-filed return.

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19. Can I discontinue receiving paper returns now that I am e-filing?

Yes, you can choose to discontinue receiving paper returns if you are registered as an e-client with BOE-file. After logging in you can choose to turn off your paper returns by selecting “Maintain your Sales and Use Tax Account”.

You should receive an e-mail from BOE confirming that you no longer wish to receive paper returns for the selected account.

On the first day of the month that your return is due, we will send you an e-mail reminding you to file your electronic return instead of a paper return. Failure to receive an e-mail reminder or tax return from the BOE does not excuse you from the requirement to file your return timely.

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