General E-Filing Information for Sales and Use Taxpayers

Electronic filing (e-filing) is the fast, easy and convenient method of filing tax returns or reports and paying amounts owed over the Internet.

What are the benefits of e-filing?

It’s Convenient

• File from anywhere you can connect to the Internet.
  
• File anytime, day or night – 7 days a week. (The system is unavailable from Sunday at 7:00 pm to Monday at 5:00 am., Pacific time to perform routine maintenance.)
• Eliminate trips to the post office
  

It’s Fast

• Automatic calculations save time.
• Immediate confirmation of filing.

It's Safe and Secure

• The latest hardware and software security ensures the safety and security of taxpayer information.

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Nearly all sales and use tax accounts are eligible to e-file including the following:

• temporary accounts
• prepayment accounts
• governmental agency accounts
• revoked accounts
  
• accounts required to pay by Electronic Funds Transfer (EFT)
• accounts that do business from multiple locations and are required to complete:
• Schedule B - Detailed Allocation By County of the 1% Combined State and Local Tax and/or
• Schedule C - Detailed Allocation by Suboutlet of the 1% Combined State and Local Tax

The following are ineligible to e-file:

• fuel retailers and distributors
• voluntary Certificate of Registration – Use Tax (SC) accounts
• consumer use tax (SU) accounts
• accounts that require reporting on schedules other than Schedule A (district tax), Schedule B, or Schedule C (local tax)
• accounts in bankruptcy status
• BOE-designated confidential accounts or “Safe at Home” program accounts (victims of domestic violence)
• accounts claiming Aircraft Adjustments for local tax purposes
• accounts registered to a permanent place of business that make sales from temporary locations (does not include those who receive Schedule B)
• amended or corrected returns

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• BOE-file is the BOE's free e-filing option.
• Other service providers are also available.

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