California Tax Service Center

How To File And Pay

We are constantly looking for ways to make your tax filing easier. This includes up-to-date methods, quicker submissions and improved accuracy. Check each agency for the filing method that is best for you or your business.

Sales and Use Tax (Board of Equalization)

We are here to help you with your tax filing and payment obligations. If you have a question about how to complete your return, you can call our Information Center at (800) 400-7115. Listed below are other services to make it easier to file your returns and pay your taxes.

Simplified EZ Sales and Use Tax Return

Our simplified EZ sales and use tax return can save you time and paperwork. If you make sales only within the district where your business is located and claim few tax exemptions or adjustments, you may qualify to file the simplified return. For information, please call our Information Center, at (800) 400-7115, or your nearest BOE office. You may also download a copy of the BOE-401-A (this form can also be used by BOE-401-EZ filers) from the BOE website.

Sales and Use Tax Return Preparation Classes

Filling out a sales and use tax return can be challenging, especially for new businesses. To help you correctly complete your return, some of our district offices offer tax return preparation classes. They are held each quarter before the quarterly return due date. Some offices offer classes in Spanish. For information, call our Information Center at (800) 400-7115 or your nearest BOE office.

E-filing

The Board of Equalization's Electronic Filing Program (E-Filing) is being offered to provide California taxpayers a convenient method for filing their sales and use tax returns and paying amounts owed through service providers. You may visit our electronic services webpage for information and eligibility requirements.

Electronic Funds Transfer (EFT)

If you prefer to pay your sales and use taxes electronically, you can take advantage of our electronic funds transfer option. If your average monthly tax liability is $20,000 or more, you are required to pay by EFT. You can use your telephone or computer and modem to initiate payment.

Businesses can voluntarily pay by EFT after contacting a BOE office and completing BOE-555-ST, Authorization Agreement for Electronic Funds Transfer (EFT).

For more information, visit our EFT webpage or contact the BOE's EFT Helpline at (916) 327-4229. EFT experts are available to answer your questions Monday through Friday (except State holidays) from 7:30 a.m. to 4:30 p.m. (Pacific Time). Recorded information is available 24 hours a day.  For more information see Publication 80, Electronic Fund and Transfer Program Information Guide.

Credit Card Payment Program for Sales and Use Tax Payments

The Board of Equalization offers several methods for paying your sales and use taxes. One method is by charging your sales and use tax payments using a credit card issued by Discover/Novus, MasterCard, or American Express.

How To Charge Your Payment

  1. First, complete your return or prepayment form to determine how much tax is due.
  2. Then call 800-2PAY-TAX (800) 272-9829) and follow the recorded instructions. At the end of your call, you will be asked to authorize or cancel the transaction. If you authorize the payment, you will be given a confirmation number, which you should retain.
  3. After authorizing the payment and receiving your confirmation number, check the box on your return or prepayment form indicating you have paid by credit card.
  4. Sign and mail your completed return or prepayment form.

For more information, call our Information Center at (800) 400-7115. Customer service representatives are available Monday through Friday, 8 a.m. to 5 p.m., excluding State holidays. You may also visit our website to obtain additional information.

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State Payroll Tax (Employment Development Department)

As of January 1, 2018, all employers are required to electronically file employment tax returns, wage reports, and payroll tax deposits to the Employment Development Department (EDD). For more information on this mandate, visit E-file and E-pay for Employers.

e-Services for Business is a fast, easy, and secure way to manage your employer payroll tax account online at no cost, 24 hours a day, 7 days a week. With e-Services for Business you can:

  • Register for an employer payroll tax account number.
  • File, adjust, and print returns/reports.
  • Make payments.
  • View and update account information.
  • Close or re-open an employer payroll tax account.
  • View notices and letters regarding registration, payments, returns, and more.
  • File a Report of New Employee(s) (DE 34).*
  • File a Report of Independent Contractor(s) (DE 542).*

*The DE 34 and DE 542 may be filed from 5 a.m. to 12 midnight, Pacific Time, 7 days a week. All other services on this page may be accessed 24 hours a day, 7 days a week.

Visit EDD’s File and Pay Options page for additional information and other filing and payment options.

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State Income Tax (Franchise Tax Board)

In addition to our forms and instructions, you have several paperless options for filing and paying taxes:

Electronic Funds Transfer

Are you looking for a simpler, cheaper, more efficient way to make your tax payments? If so, EFT is for you

Partnership Schedule K-1 via CD-ROM, Diskette, or Magnetic Media

The Franchise Tax Board's K-1 (565) Filing by Diskette or Magnetic Media program provides a more efficient method of filing the Schedule K-1. In an era of "paperless filing," it significantly reduces the amount of paper that is produced and processed. Partnerships or their agents may submit the Schedule K-1 (565) on diskette, CD-ROM, or magnetic tape in lieu of sending paper K-1s. K-1 TestWare has been enhanced to include a program to preprocess K-1 delimited files. If you would like additional information, please see our paperless schedules K-1 (565 or 568) for Partnerships and Limited Liability Companies Frequently Asked Questions or contact the Electronic Filing Help Desk at (916) 845-0353, between 8 a.m. and 5 p.m., (Pacific Time).

Information Returns via Diskette, Cartridge, or Tape

If you are filing 250 or more of one type of Information Return (Form 1099), they must be reported to us on magnetic media. Diskette, cartridge, CD-ROM and tape are currently acceptable magnetic media. FTB 8305, Magnetic Media Reporting Requirements for Forms 1098, 1099, 5498, W-2G gives you information on submitting your files magnetically. Magnetic filers can use our 1099 TestWare/Combined Filer TestWare to edit their files before submitting them to Franchise Tax Board. This should reduce errors and save time. If you would like additional information on Magnetic Media Reporting, call (916) 845-3778 between 7 a.m. and 3:30 p.m., (Pacific Time).

If you have questions on Information Return Reporting, call (916) 845-6304 between 8 a.m. and 4:30 p.m., (Pacific Time) or check our Frequently Asked Questions about Information Returns or 1099 TestWare Frequently Asked Questions.

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Federal Income and Payroll Tax (Internal Revenue Service)

Welcome to Electronic Services. Sure, there may be times when you will need to send materials to the IRS via the US Postal Service. However, you may wish to take advantage of advancements in technology to file your return electronically and download and retrieve information from the IRS. This year the Service is promoting the benefits of IRS e-file (electronic filing). Look for "IRS e-file" where electronic filing services are being offered.

IRS e-file for Individual Taxpayers

Filing Your Taxes Was Never Easier

Publication 1857 contains an overview of the three e-file options available for individuals. These options include:

  • Filing through a tax professional.
  • Filing through a personal computer.
  • Filing over the telephone.

IRS e-file for Business and Self-Employed Taxpayers

IRS e-file information for businesses filing electronically including information on electronic payment options.

IRS e-file for Tax Professionals

Get the latest information about the IRS e-file program.

Find the closest Authorized e-file Provider

Search for an IRS Authorized e-file tax professional by zip code.

IRS e-file Business Partners

IRS has partnered with various private industry companies to bring taxpayers affordable, convenient, user friendly e-file options.

IRS e-file Application Package

Tax Professionals, thinking about becoming an Authorized IRS e-file Provider? We've got the e-file Application Package.