Get E-filing Manual - California State Board Of Equalization

Individual e-file allows both signature methods for all California individual e-file return types (Forms 540 and 540NR) and stand-alone electronic funds withdrawal (EFW) payment requests for estimated tax and extension payments through tax preparation software.

Note: All other tax programs previously administered by the BOE (Sales and Use Tax or Business Taxes) are now administered by the California Department of Tax and Fee Administration (CDTFA).

As part of an interagency agreement, California Department of Tax and Fee Administration (CDTFA) collects the tax and administers some of the program's functions on behalf of the BOE. The BOE hears all appeals for claims for refund and petitions for redetermination.

The California Department of Tax and Fee Administration, or CDTFA, is now responsible for administering many of the taxes formerly handled by the BOE, including sales and use, fuel and cigarette taxes.

We accept and process e-file returns continuously throughout the year. The due date to file your California Individual or Fiduciary income tax return and pay any balance due is April 15, 2024.

California law requires business entities that prepare an original or amended return using tax preparation software to e-file returns. Failure to e-file will be penalized if the failure to e-file is due to willful neglect and not reasonable cause.

California State Board of Equalization (SBE or BOE): State agency that oversees and assists in the application of Property Tax Law by each County Assessor's Office.

California Department of Tax and Fee Administration.