Help with use tax

Reporting use tax when filing separate

If your filing status is "Married/RDP Filing Separately", you may elect to report 1/2 of the use tax due or the entire amount on your income tax return.

If you elect to report 1/2, your spouse may report the remaining half on his or her income tax return or on the individual use tax return available from the State California Department of Tax and Fee Administration (CDTFA).

Paying prior year use tax

The CDTFA has established a voluntary use tax liability disclosure program for in-state qualified purchasers who wish to acknowledge their liability for California use tax.

By voluntarily coming forward to the CDTFA under this program, you may be able to limit your liability for tax, penalties, and interest due for prior periods.

Visit the CDTFA’s In-State Voluntary Disclosure Program for more information.

Contact the CDTFA

For more information about use tax, please visit the California Department of Tax and Fee Administration website, or call their Information Center at 800-400-7115 or TTY/TDD 711.