Form CDTFA-401-A at a glance
What it is: CDTFA-401-A is the State, Local, and District Sales and Use Tax Return of the California Department of Tax and Fee Administration, with Total sales and Purchases subject to use tax.
Where and when to file: California Department of Tax and Fee Administration, PO Box 942879 Sacramento, CA 94279-8062.
What to bring and attach to Form CDTFA-401-A
Write your account number on your check or money order.
Make check or money order payable to: California Department of Tax and Fee Administration.
Make a copy of this document for your records.
A filled-in Form CDTFA-401-A example: a shop with no district tax
How to fill out Form CDTFA-401-A, box by box
AMENDED RETURN
Check the box if this filing represents an AMENDED RETURN.
Lines 1, 2 and 3: Total sales, Purchases subject to use tax, Total
Enter Total sales on line 1 and Purchases subject to use tax on line 2. Line 3 is the Total (add line 1 and 2).
Lines 11 and 12: nontaxable transactions and transactions subject to tax
If you have deductions, fill out Sections A and B on page 3 of this return. If you have no deductions, enter “0” on line 11 and proceed to line 12. Line 11 is the Total nontaxable transactions reported (enter the total from Section B, line 6).
Line 12, Transactions subject to tax: subtract line 11 from line 3.
Lines 13 to 19: state, county, local and district tax, excess tax collected and TOTAL TAX AMOUNT
Line 13, State tax 6.00 percent: multiply line 12 by 0.0600.
Line 14, County tax 1/4 percent: multiply line 12 by 0.0025.
Line 15, Local tax 1.00 percent: multiply line 12 by 0.01; additional schedules may apply, see line 15 instructions.
Line 16, District tax: you must complete CDTFA-531-A2 if you are engaged in business in a transaction and use tax district.
Line 17, Total state, county, local, and district tax: add lines 13, 14, 15, and 16.
Line 18, Excess tax collected: enter excess tax collected, if any.
Line 19, TOTAL TAX AMOUNT: add line 17 and 18.
Lines 20a to 21: credits and Net tax
Line 20a, Credit for current period partial tax exemptions: enter the total from Section D, line 6.
Line 20b, Credit for prior period tax recovery: enter the Total Prior Period Tax Recovery Amount from CDTFA-531-Q.
Line 20c, Credit for tax paid to other states: enter the credit as calculated from CDTFA-531-P.
Line 20d, Credit for aircraft common carrier partial exemption: CDTFA-531-X is required to claim this credit.
Line 20e, Total credit: add lines 20a, 20b, 20c, and 20d.
Line 21, Net tax: subtract line 20e from line 19.
Lines 22 to 26: prepayments, PENALTY, INTEREST and TOTAL AMOUNT DUE AND PAYABLE
Line 22, Less tax prepayments (see line 22 instructions): enter the 1st prepayment (tax only) and the 2nd prepayment (tax only), or No taxable transactions.
Line 23, Net tax less prepayments: subtract line 22 from line 21.
Line 24, PENALTY: multiply line 23 by 10.00 percent [0.10] if you made your payment or filed your tax return after the due date.
Line 25, INTEREST: One month's interest is due on tax for each month or fraction of a month that payment is delayed after the due date.
Line 26, TOTAL AMOUNT DUE AND PAYABLE: add lines 23, 24, and 25.
Lines 27 and 28: fairgrounds and historic venues
Line 27, Sales at state-designated fairgrounds: see instructions.
Line 28, Total taxable sales made at historic venues: enter the total amount from CDTFA-531-HV.
SIGNATURE, PRINT NAME AND TITLE, DATE, EMAIL ADDRESS, TELEPHONE and PAID PREPARER
“I hereby certify that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return.”
Sign in SIGNATURE, then enter PRINT NAME AND TITLE and DATE.
Enter your EMAIL ADDRESS and TELEPHONE.
PAID PREPARER'S USE ONLY: enter the PAID PREPARER'S NAME and PAID PREPARER'S TELEPHONE NUMBER.
Section A. Nontaxable Sales (deductions)
Section A, Nontaxable Sales (deductions): enter Sales to other retailers for purposes of resale on line 4, Nontaxable sales of food products on line 5, Nontaxable labor (repair and installation) on line 6, Sales to the United States government on line 7, Sales in interstate or foreign commerce on line 8, Sales tax included on line 1 (if any) on line 9, and Other deductions (clearly explain) on line 10. Line 11, Total Section A: add lines 4 through 10.
Section B. Current Period Tax Recoveries and Deductions
Section B, Current Period Tax Recoveries and Deductions: the amount reported is for the current period only. The original transaction needs to be included in line 1 on page 1 (to claim a credit for all other prior period tax recovery items, complete CDTFA-531-Q, Schedule Q-Tax Recovery).
Enter Bad debt losses on taxable sales on line 1, Cost of tax-paid purchases resold prior to use on line 2, Returned taxable merchandise on line 3, and Cash discounts on taxable sales on line 4 (see instructions on how to calculate this deduction). Line 5, Total Section B: add lines 1 through 4.
Section B, line 6, Total nontaxable transactions: add the total from Section A, line 11, and Section B, line 5, and enter total here and on page 1, line 11.
More rules for Form CDTFA-401-A
Round cents to the nearest whole dollar.
Partial tax exemptions and district tax
For Current Period Partial Tax Exemptions
Section C, Current Period Partial Tax Exemptions at 0.05 Partial Exemption Rate (do not include partial exemptions in Section A, line 11): enter Teleproduction equipment on line 1, Farm equipment and machinery on line 2, Diesel fuel used in farming and food processing on line 3, Timber harvesting equipment and machinery on line 4, and Racehorse breeding stock on line 5. Line 6 is the Subtotal Section C (add lines 1 through 5). Line 8, Total Section C: multiply line 6 by line 7.
Section D, Current Period Partial Tax Exemptions at 0.039375 Partial Exemption Rate (do not include partial exemptions in Section A, line 11): enter Manufacturing and research and development equipment on line 1 and Zero-emission motor vehicle on line 2. Line 3 is the Subtotal Section D (add lines 1 and 2). Line 5, Total Section D: multiply line 3 by line 4. Line 6, Total Current Period Partial Exemptions: add the total from Section C, line 8 and Section D, line 5, and enter here and on page 1, line 20a.
For SCHEDULE A2-COMPUTATION SCHEDULE FOR DISTRICT TAX
SCHEDULE A2-COMPUTATION SCHEDULE FOR DISTRICT TAX-Long Form.
A1: ENTER amount from line 12 on CDTFA-401-A or CDTFA-401-GS, or from line 1 on CDTFA-401-E.
A2/A3: ENTER all transactions subject to only the state rate of 7.25% (see instructions).
A4: SUBTRACT line A2/A3 from line A1 (Allocate this amount to the correct district tax areas in column A5.).
A5: Using the total from line A4, allocate your transaction totals to the correct districts. DO NOT report the same transactions in both a city and county district. The tax rate for city districts includes all county district tax. Report them for the city only.
A10: Multiply A8 by A9. Enter the result in column A10.
A11 TOTAL DISTRICT TAX: Add lines A11a, A11b, A11c, A11d, A11e, A11f, A11g, A11h, A11i, A11j, A11k, A11l, A11m, and A11n. Enter here and on line 16 of CDTFA-401-A or CDTFA-401-GS, or on line 5 on CDTFA-401-E.
Common questions about Form CDTFA-401-A
Where do I file it?
California Department of Tax and Fee Administration, PO Box 942879 Sacramento, CA 94279-8062.
Where to get help with Form CDTFA-401-A
Electronic filing information and return instructions (CDTFA-401-INST) are available at www.cdtfa.ca.gov or by calling 1-800-400-7115 (TTY:711).
Sources
[1] Form CDTFA-401-A (1-26), State, Local, and District Sales and Use Tax Return, California Department of Tax and Fee Administration (the Official source link on this page).
