California Claim for Refund or Credit (CA DEPARTMENT OF TAX AND FEE ADMINISTRATION)

Claim for Refund or Credit (CA DEPARTMENT OF TAX AND FEE ADMINISTRATION)
CDTFA-101, Claim for Refund or Credit
Information Update
You may now file a claim for refund using the California Department of Tax and Fee Administration (CDTFA) online services at
onlineservices.cdtfa.ca.gov.
To submit a claim for refund, simply log in using your username and password, and click on the account for which you want to
request a refund. The claim for refund is located under the I Want To section, More subsection. Simply select the Submit a Claim for
Refund link, and follow the prompts.

CDTFA-101 (FRONT) REV. 20 (8-23)

STATE OF CALIFORNIA

CLAIM FOR REFUND OR CREDIT

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
(Instructions on back)

NAME OF TAXPAYER(S)

CDTFA ACCOUNT NUMBER (only list one account number per claim)

SOCIAL SECURITY NUMBER(S)* OR EMPLOYER IDENTIFICATION NUMBER

GENERAL PARTNER(S) (if applicable)

BUSINESS NAME (if applicable)

BUSINESS LOCATION ADDRESS (if applicable)

MAILING ADDRESS (if applicable)

Please select the tax or fee program that applies to your claim for refund or credit.
Sales and Use Tax

	 Alcoholic Beverage Tax

	 Natural Gas Surcharge

Lumber Assessment

	 	C
California
alifornia Electronic Cigarette Excise
Tax

	 O
	 ccupational Lead Poisoning
Prevention Fee

	 California Tire Fee

	 O
	 il Spill Response, Prevention, and
Administration Fees

Prepaid Mobile Telephony
Services (MTS) Surcharge
For overpayments of use tax by a
purchaser of a vehicle or undocumented
vessel to the Department of Motor
Vehicles (DMV), please complete
CDTFA-101-DMV, Claim for Refund or
Credit for Tax Paid to DMV.

	 Cannabis Taxes

	 Tax on Insurers

	 C
	 hildhood Lead Poisoning
Prevention Fee

	 Timber Yield Tax

	 Cigarette and Tobacco Products Tax
	 C
	 overed Electronic Waste Recycling
Fee
	 Diesel Fuel Tax

For the above tax/fee programs,
mail your completed form to:
California Department of
Tax and Fee Administration
Audit Determination and
Refund Section MIC:39
PO Box 942879
Sacramento, CA 94279-0039
Or email to: [email protected]

	 E
	 mergency Telephone Users
Surcharge
	 E
	 nergy Resources (Electrical)
Surcharge
	 Hazardous Substances Tax
	 Integrated Waste Management Fee
	 Lead-Acid Battery Fee

	 U
	 nderground Storage Tank
Maintenance Fee
	 Use Fuel Tax
	 Water Rights Fee
For the above tax/fee programs,
mail your completed form to:
California Department of
Tax and Fee Administration
Appeals and Data Analysis Branch
MIC:33
PO Box 942879
Sacramento, CA 94279-0033
Or email to: [email protected]

	 Lithium Extraction Excise Tax
	 Marine Invasive Species Fee
	 Motor Vehicle and Jet Fuel Taxes

The undersigned hereby makes a claim for refund or credit of $
tax, interest, and penalty in connection with:

, or such other amounts as may be established, in

Return(s) filed and paid for the period

through

	 Determination(s)/billing(s) dated

and paid

Other (describe fully):
Basis for refund (required):

Supporting documentation, including amended return(s),

is attached.

will be provided upon request.

SIGNATURE

DATE SIGNED

PRINT NAME

CONTACT PERSON (if other than signatory)

TITLE OR POSITION

EMAIL ADDRESS

TELEPHONE NUMBER

TITLE OR POSITION OF CONTACT PERSON

TELEPHONE NUMBER

EMAIL OF CONTACT PERSON

*See CDTFA-324-GEN-WEB, Privacy Notice—Website—No Action Needed, regarding disclosure of the applicable social security number.

CDTFA-101 (BACK) REV. 20 (8-23)

INSTRUCTIONS FOR COMPLETING CLAIM FOR REFUND
When submitting a claim for refund or credit, you must provide the time period covered by the claim, explain the specific grounds
upon which the claim is based, and provide documentation that supports the claim. The documentation should be detailed, include
amended returns, and provide proof of the overpayment. Please include your documentation with your claim for refund or credit (or,
if the documentation is extensive, please have it readily available upon request).

What You Need to Know
• Your claim must be filed within the statute of limitations for the
tax or fee program.*
• Compliance with the statute of limitations is based on the filing
date of your claim.
• Your filing date is the date of mailing (postmark), the electronic
transmittal date (when applicable), or the date that you personally
deliver your claim to your nearest CDTFA office. This date may differ
from the date signed.
• You may only list one account number per claim form. If you are
claiming a refund for multiple tax or fee programs, a separate
form is needed for each account.
• If your claim is for a refund of a partial payment or installment
payment, your claim will cover all future payments applied to a single
determination. If you have been issued more than one Notice of
Determination (determination), you need to file a claim for refund for each
separate determination to ensure that all future payments associated
with that determination are covered.
• This form should only be completed if an overpayment has been
made. Otherwise, you can amend your return by logging in with your
username and password on our website at onlineservices.cdtfa.ca.gov.
We will contact you if additional information is required to refund any
overpayment.

How to Submit Your Claim
Choose one of the following:
• Log in with your username and password on our
website at onlineservices.cdtfa.ca.gov. Click on the
account for which you want to request a refund, and
select the More link under the I Want To section.
Then select the Submit a Claim for Refund link, and
follow the prompts.
• Mail, email, or fax as applicable to the appropriate
location listed on the front page.
• Hand-deliver to any CDTFA office (for a list of CDTFA
offices, please visit our website at
www.cdtfa.ca.gov).

For More Information
• Call our Customer Service Center at
1-800-400-7115 (CRS:711) to be directed to the
specific office responsible for your tax or fee account.
• See publication 117, Filing a Claim for Refund.
• See publication 17, Appeals Procedures: Sales and
Use Taxes and Special Taxes and Fees.

How to Complete the Claim Form
• Taxpayer Name and Account Number: Enter your name(s) and account number as registered with CDTFA. If you (claimant) are
not registered with CDTFA, enter the name(s) shown on the documents that support the claim for refund. Do not enter the business
name (DBA) unless it is also the name that is registered with CDTFA.
• Social Security Number (SSN) or Employer Identification Number (EIN): Disclosure of the applicable SSN(s) is required (see
CDTFA-324-GEN-WEB, Privacy Notice—Website—No Action Needed) even if you are not registered with CDTFA, as there are
instances where a refund (or portion thereof) or credit interest may be disclosed to the Internal Revenue Service. Failure to provide a
SSN or EIN may delay the processing of your claim for refund. Enter the SSN(s) of both spouses if you are filing a claim as a married
couple. Enter the SSN(s) of the general partner(s) and the name(s) of the partner(s) if the claimant is a partnership. Enter the EIN for
all other business entities.
• Refund Amount: Enter the amount of your claim.
• Overpayment Type: Check the appropriate box to indicate if your claim is for a return filing payment, determination or billing payment,
or any other type of overpayment, and enter the applicable dates. If you select “other,” fully explain the circumstances of your claim.
• Basis for Refund: Provide the basis or grounds for the claim, or describe the circumstances that caused the overpayment. Claims
for refund cannot be considered unless this field is completed.
• Business Name: Enter the name of the business. For example, if your name is John Doe and the DBA is XYZ Auto Repair, XYZ Auto
Repair should be entered.
• Signature and Title or Position: Sign your name as the preparer and include your title or position (for example, bookkeeper,
attorney, accountant, or taxpayer).
• Date Signed: Enter the date the claim form is signed.
• Contact Person (if other than signatory): You may use this line to designate a person (other than yourself) to contact, should
CDTFA have questions or require additional information. Such persons may be employees, consultants, accountants, attorneys, or
others as you designate. A signed CDTFA-392, Power of Attorney, may be required.
• Telephone Number: Please include your telephone number (and contact person’s telephone number, if applicable).
• Email: Please include your email address (and contact person’s email address, if applicable). If you would like to communicate
through email, please include a signed CDTFA-82, Authorization for Electronic Transmission of Data.
* The time period for filing a claim for refund will vary depending on a number of factors, particularly the type of overpayment and the
tax or fee program for which you are filing a claim for refund. Please check the appropriate laws and regulations for the specific tax
or fee program for which you are filing a claim. You may also refer to publication 117 or publication 17 referenced above.