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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.
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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 California California Electronic Cigarette Excise Occupational Lead Poisoning
Tax Prevention Fee
Prepaid Mobile Telephony
Services (MTS) Surcharge California Tire Fee Oil Spill Response, Prevention, and
Administration Fees
For overpayments of use tax by a Cannabis Taxes
purchaser of a vehicle or undocumented Tax on Insurers
Childhood Lead Poisoning
vessel to the Department of Motor Prevention Fee Timber Yield Tax
Vehicles (DMV), please complete
CDTFA-101-DMV, Claim for Refund or Cigarette and Tobacco Products Tax Underground Storage Tank
Maintenance Fee
Credit for Tax Paid to DMV. Covered Electronic Waste Recycling
Fee Use Fuel Tax
Water Rights Fee
Diesel Fuel Tax
Emergency Telephone Users For the above tax/fee programs,
Surcharge mail your completed form to:
For the above tax/fee programs, Energy Resources (Electrical) California Department of
mail your completed form to: Surcharge Tax and Fee Administration
California Department of Appeals and Data Analysis Branch
Tax and Fee Administration Hazardous Substances Tax MIC:33
Audit Determination and Integrated Waste Management Fee PO Box 942879
Refund Section MIC:39 Sacramento, CA 94279-0033
PO Box 942879 Lead-Acid Battery Fee
Sacramento, CA 94279-0039 Lithium Extraction Excise Tax Or email to: adab@cdtfa.ca.gov
Or email to: BTFD-ADRS@cdtfa.ca.gov Marine Invasive Species Fee
Motor Vehicle and Jet Fuel Taxes
The undersigned hereby makes a claim for refund or credit of $ , or such other amounts as may be established, in
tax, interest, and penalty in connection with:
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 TELEPHONE NUMBER TITLE OR POSITION OF CONTACT PERSON TELEPHONE NUMBER
EMAIL ADDRESS EMAIL OF CONTACT PERSON
*See CDTFA-324-GEN-WEB, Privacy Notice—Website—No Action Needed, regarding disclosure of the applicable social security number.
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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 How to Submit Your Claim
Choose one of the following:
• Your claim must be filed within the statute of limitations for the
tax or fee program.* • Log in with your username and password on our
• Compliance with the statute of limitations is based on the filing website at onlineservices.cdtfa.ca.gov. Click on the
date of your claim. account for which you want to request a refund, and
select the More link under the I Want To section.
• Your filing date is the date of mailing (postmark), the electronic Then select the Submit a Claim for Refund link, and
transmittal date (when applicable), or the date that you personally follow the prompts.
deliver your claim to your nearest CDTFA office. This date may differ
from the date signed. • Mail, email, or fax as applicable to the appropriate
location listed on the front page.
• You may only list one account number per claim form. If you are
claiming a refund for multiple tax or fee programs, a separate • Hand-deliver to any CDTFA office (for a list of CDTFA
form is needed for each account. offices, please visit our website at
www.cdtfa.ca.gov).
• 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 For More Information
determination. If you have been issued more than one Notice of • Call our Customer Service Center at
Determination (determination), you need to file a claim for refund for each 1-800-400-7115 (CRS:711) to be directed to the
separate determination to ensure that all future payments associated specific office responsible for your tax or fee account.
with that determination are covered.
• See publication 117, Filing a Claim for Refund.
• This form should only be completed if an overpayment has been
• See publication 17, Appeals Procedures: Sales and
made. Otherwise, you can amend your return by logging in with your
Use Taxes and Special Taxes and Fees.
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 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.
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