Fill in a Valid Boe 401 A2 Template

The Boe 401 A2 form is a California state, local, and district sales and use tax return. This form serves as a tool for businesses to report their total sales, any purchases subject to use tax, and to calculate the applicable taxes owed. For accurate tax compliance, timely filing is essential, so take action by filling out the form below.

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The Boe 401 A2 form plays a crucial role in the sales and use tax system within California. This document, issued by the California Department of Tax and Fee Administration (CDTFA), serves as the state, local, and district sales and use tax return. Each taxpayer must complete it, reporting their total sales, purchases subject to use tax, and any deductions or exemptions they may qualify for. Essential sections include calculations for state tax, county tax, local tax, and district tax, reflecting the various taxes applicable in different areas of the state. Amended returns can also be submitted using this form, allowing for corrections to previous filings. The form requires detailed reporting, including credits for prior tax recoveries and specific exemptions, which can significantly affect the total amount due. Timely submission of the Boe 401 A2 is important, as late filings may incur penalties and interest. Keeping accurate records will help ensure compliance and facilitate the process, which is crucial for both new and seasoned business owners navigating California's tax landscape.

Boe 401 A2 Example

CDTFA-401-A (S1F) REV. 118 (5-21)

STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN

DUE ON OR BEFORE

PERIOD BEGIN DATE

PERIOD END DATE

YOUR ACCOUNT NUMBER

CALIFORNIA DEPARTMENT OF

TAX AND FEE ADMINISTRATION PO BOX 942879 SACRAMENTO CA 94279-8062

Please check this box if this filing represents an AMENDED RETURN.

STATE OF CALIFORNIA

CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

CDTFA USE ONLY

EFF

READ INSTRUCTIONS

BEFORE PREPARING

ELECTRONIC FILING INFORMATION AND RETURN INSTRUCTIONS (CDTFA-401-INST)

ARE AVAILABLE AT WWW.CDTFA.CA.GOV OR BY CALLING 1-800-400-7115 (CRS:711).

1	Total sales					1	$	.00
2	Purchases subject to use tax					2		.00
3	Total (add line 1 and 2)					3		.00
	IF YOU HAVE DEDUCTIONS, FILL OUT SECTIONS A AND B ON PAGE 2 OF THIS RETURN.
	IF YOU HAVE NO DEDUCTIONS, ENTER “0” ON LINE 11 AND PROCEED TO LINE 12.
11	Total nontaxable transactions reported (enter the total from Section B, line 6)					11		.00
12	Transactions subject to tax (subtract line 11 from line 3)					12		.00
13	State tax 6.00 percent (multiply line 12 by 0.0600)					13		.00
14	County tax 1/4 percent (multiply line 12 by 0.0025)					14		.00
15	Local tax 1 percent (multiply line 12 by 0.01; additional schedules may apply — see					15		.00
	line 15 instructions)
16	District tax (you must complete CDTFA-531-A2, Schedule A2, if you are engaged in					16		.00
	business in a transaction and use tax district)
17	Total state, county, local, and district tax (add lines 13, 14, 15, and 16)					17		.00
18	Excess tax collected (enter excess tax collected, if any)					18		.00
19	Total tax amount (add line 17 and 18)					19		.00
20a	Credit for current period partial tax exemptions (enter the total from Section D, line 6)					20a		.00
20b	Credit for prior period tax recovery (enter the Total Prior Period Tax Recovery Amount					20b		.00
	from CDTFA-531-Q)
20c	Credit for tax paid to other state(s) (enter the credit as calculated from CDTFA-531-P)					20c		.00
20d	Credit for aircraft common carrier partial exemption (CDTFA-531-X is required to claim					20d		.00
	this credit)
20e	Total credit (add lines 20a, 20b, 20c, and 20d)					20e		.00
21	Net tax (subtract line 20e from line 19)					21		.00
		1st prepayment (tax only)		2nd prepayment (tax only)
22	Less tax prepayments	$		$		22		.00
	(see line 22 instructions)
		No taxable transactions		No taxable transactions



23	Net Tax Less Prepayments (subtract line 22 from line 21)					23		.00
24	Sales tax paid to DMV (enter the total amount from column C from CDTFA-531-MV)					24		.00
25	Remaining tax (subtract line 24 from line 23)					25		.00
26	PENALTY (multiply line 23 by 10 percent [0.10] if payment made,				PENALTY	26		.00
	or your tax return is filed after the due date shown above)
27	Penalty paid to DMV for late payments of sales tax (enter the total amount from					27		.00
	column D from CDTFA-531-MV)
28	PENALTY due (subtract line 27 from line 26. If line 28 is less than 0, enter 0)					28		.00
	INTEREST: One month’s interest is due on tax for each month or
29	fraction of a month that payment is delayed after the due date. The				INTEREST	29		.00
	adjusted monthly interest rate is		INTEREST RATE CALCULATOR
30	TOTAL AMOUNT DUE AND PAYABLE (add lines 25, 28, and 29)					30	$	.00
31	Sales at state-designated fairgrounds (see instructions)					31	$	.00

CDTFA-401-A (S1B) REV. 118 (5-21)				STATE OF CALIFORNIA
			CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

	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.

SIGNATURE		PRINT NAME AND TITLE		DATE

EMAIL ADDRESS				TELEPHONE

PAID PREPARER’S	PAID PREPARER’S NAME			PAID PREPARER’S TELEPHONE NUMBER
PAID PREPARER’S
USE ONLY

Make check or money order payable to California Department of Tax and Fee Administration.

Write your account number on your check or money order. Make a copy of this document for your records.

California Department of Tax and Fee Administration

PO Box 942879

Sacramento, CA 94279-8062

CDTFA-401-A (S2) REV. 118 (5-21)	STATE OF CALIFORNIA
	CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION

STATE, LOCAL, AND DISTRICT SALES AND USE TAX RETURN

YOUR ACCOUNT NUMBER

REPORTING PERIOD

SECTION A. Nontaxable Sales (deductions)

4	Sales to other retailers for purposes of resale	32	$	.00
5	Nontaxable sales of food products	33		.00
6	Nontaxable labor (repair and installation)	34		.00
7	Sales to the United States government	35		.00
8	Sales in interstate or foreign commerce	36		.00
9	Sales tax included on line 1 (if any)	37		.00
10	Other (clearly explain)	38		.00
11	Total Section A (add lines 4 through 10)	39	$	.00

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.)

1	Bad debt losses on taxable sales	40	$	.00
2	Cost of tax-paid purchases resold prior to use	41		.00
3	Returned taxable merchandise	42		.00
4	Cash discounts on taxable sales (see instructions on how to calculate this deduction)	43		.00
5	Total Section B (add lines 1 through 4)	44		.00
6	Total nontaxable transactions (add the total from Section A, line 11, and Section B,	45	$	.00
	line 5, and enter total here and on page 1, line 11)
SECTION C. Current Period Partial Tax Exemptions at .05 Partial Exemption Rate (do not include partial
exemptions in Section A, line 11)

1	Teleproduction equipment	46	$	.00
2	Farm equipment and machinery	47		.00
3	Diesel fuel used in farming and food processing	48		.00
4	Timber harvesting equipment and machinery	49		.00
5	Racehorse breeding stock	50		.00
6	Subtotal Section C (add lines 1 through 5)	51		.00
7	Partial exemption rate	52		.05

8	Total Section C (multiply line 6 by line 7)	53	$	.00

SECTION D. Current Period Partial Tax Exemptions at .039375 Partial Exemption Rate (do not include partial exemptions in Section A, line 11)

1	Manufacturing and research & development equipment	54	$	.00
2	Zero-emission transit bus	55		.00
3	Subtotal Section D (add line 1 and 2)	56		.00
4	Partial exemption rate	57		.039375

5	Total Section D (multiply line 3 by line 4)	58	$	.00

6	Total Current Period Partial Exemptions (add the total from Section C, line 8 and	59	$	.00
	Section D, line 5, and enter here and on page 1, line 20a)

CDTFA-531-A2 (S1F) REV. 41 (10-21)											STATE OF CALIFORNIA
					CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form

DUE ON OR BEFORE

					YOUR ACCOUNT NUMBER


A1	ENTER amount from line 12 on CDTFA-401-A or CDTFA-401-GS, or from line 1 on						$				.00
A1	CDTFA-401-E						$				.00

A2/A3	ENTER all transactions subject to only the state rate of 7.25% (see instructions)						–				.00
							–				.00

A4	SUBTRACT line A2/A3 from line A1						$				.00
A4	(Allocate this amount to the correct district tax areas in column A5.)						$				.00

	PLEASE READ THE INSTRUCTIONS ON PAGE 12 BEFORE COMPLETING THIS SCHEDULE

				A5	A6/A7	A8		A9			A10
				A5	ADD ( + ) /	A8		A9			A10
	DISTRICT TAX AREAS			ALLOCATE LINE A4 TO	ADD ( + ) /	TAXABLE AMOUNT		TAX			DISTRICT TAX DUE
	DISTRICT TAX AREAS			ALLOCATE LINE A4 TO	DEDUCT ( - )	TAXABLE AMOUNT		TAX			DISTRICT TAX DUE
				CORRECT DISTRICT(S)	DEDUCT ( - )	A5 plus/minus A6/A7		RATE			Multiply A8 by A9
				CORRECT DISTRICT(S)	ADJUSTMENTS	A5 plus/minus A6/A7		RATE			Multiply A8 by A9
					ADJUSTMENTS

ALAMEDA COUNTY		(Exp. 6-30-21)	378	Discontinued				.02			$ .00
											$ .00
ALAMEDA COUNTY		(Eff. 7-1-21)	927					.03			.00
											.00
City of Alameda		(Exp. 6-30-21)	648	Discontinued				.025			.00
											.00
City of Alameda		(Eff. 7-1-21)	928					.035			.00
											.00
City of Albany		(Exp. 6-30-21)	429	Discontinued				.025			.00
											.00
City of Albany		(Eff. 7-1-21)	929					.035			.00
											.00
City of Emeryville		(Exp. 6-30-21)	772	Discontinued				.0225			.00
											.00
City of Emeryville		(Eff. 7-1-21)	930					.0325			.00
											.00
City of Hayward		(Exp. 6-30-21)	430	Discontinued				.025			.00
											.00
City of Hayward		(Eff. 7-1-21)	931					.035			.00
											.00
City of Newark		(Exp. 6-30-21)	451	Discontinued				.025			.00
											.00
City of Newark		(Eff. 7-1-21)	932					.035			.00
											.00
City of San Leandro		(Exp. 6-30-21)	380	Discontinued				.025			.00
											.00
City of San Leandro		(Eff. 7-1-21)	933					.035			.00
											.00
City of Union City		(Exp. 6-30-21)	428	Discontinued				.025			.00
											.00
City of Union City		(Eff. 7-1-21)	934					.035			.00
											.00
AMADOR COUNTY			194					.005			.00
											.00
BUTTE COUNTY

City of Oroville		(Eff. 4-1-19)	649					.01			.00
											.00
Town of Paradise			381					.005			.00
											.00
SUBTOTAL A11a (Add amounts in column A10 on this page. Enter the total here and on line A11a below.)									$		.00
									$		.00
											Continued on page 2

A11a	SUBTOTAL DISTRICT TAX (Page 1, enter the total from line A11a above.)									$	.00
										$	.00
A11b	SUBTOTAL DISTRICT TAX (Page 2, enter the total from line A11b on page 2.)										.00
											.00
A11c	SUBTOTAL DISTRICT TAX (Page 3, enter the total from line A11c on page 3.)										.00
											.00
A11d	SUBTOTAL DISTRICT TAX (Page 4, enter the total from line A11d on page 4.)										.00
											.00
A11e	SUBTOTAL DISTRICT TAX (Page 5, enter the total from line A11e on page 5.)										.00
											.00
A11f	SUBTOTAL DISTRICT TAX (Page 6, enter the total from line A11f on page 6.)										.00
											.00
A11g	SUBTOTAL DISTRICT TAX (Page 7, enter the total from line A11g on page 7.)										.00
											.00
A11h	SUBTOTAL DISTRICT TAX (Page 8, enter the total from line A11h on page 8.)										.00
											.00
A11i	SUBTOTAL DISTRICT TAX (Page 9, enter the total from line A11i on page 9.)										.00
											.00
A11j	SUBTOTAL DISTRICT TAX (Page 10, enter the total from line A11j on page 10.)										.00
											.00
A11k	SUBTOTAL DISTRICT TAX (Page 11, enter the total from line A11k on page 11.)										.00
											.00
A11	TOTAL DISTRICT TAX (Add lines A11a, A11b, A11c, A11d, A11e, A11f, A11g, A11h, A11i, A11j, and A11k.
A11	Enter here and on line 16 of CDTFA-401-A or CDTFA-401-GS, or on line 5 on CDTFA-401-E.)									$	.00
										$	.00

Page 1

CDTFA-531-A2 (S1B) REV. 41 (10-21)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form

ACCOUNT NUMBER

REPORTING PERIOD

DISTRICT TAX AREAS

ALLOCATE LINE A4 TO CORRECT DISTRICT(S)

A6/A7

ADD ( + ) /

DEDUCT ( - )

ADJUSTMENTS

TAXABLE AMOUNT A5 plus/minus A6/A7

TAX

RATE

A10

DISTRICT TAX DUE

Multiply A8 by A9

CALAVERAS COUNTY

City of Angels Camp	(Eff. 4-1-19) 650				.005	$	.00
						$	.00

COLUSA COUNTY

City of Williams		139		.005
CONTRA COSTA COUNTY (Exp. 3-31-21)		025	Discontinued	.01
CONTRA COSTA COUNTY	(Eff. 4-1-21)	816		.015
City of Antioch	(Exp. 3-31-19)	350	Discontinued	.015
City of Antioch	(Exp. 3-31-21)	652	Discontinued	.02
City of Antioch	(Eff. 4-1-21)	817		.025
City of Concord	(Exp. 3-31-21)	242	Discontinued	.015
City of Concord	(Eff. 4-1-21)	819		.025
City of El Cerrito	(Exp. 3-31-21)	383	Discontinued	.025
City of El Cerrito	(Eff. 4-1-21)	820		.03
City of Hercules	(Exp. 3-31-21)	286	Discontinued	.015
City of Hercules	(Eff. 4-1-21)	821		.02
City of Martinez	(Exp. 3-31-19)	453	Discontinued	.015
City of Martinez	(Exp. 3-31-21)	654	Discontinued	.02
City of Martinez	(Eff. 4-1-21)	822		.025
Town of Moraga	(Exp. 3-31-21)	301	Discontinued	.02
Town of Moraga	(Eff. 4-1-21)	823		.025
City of Orinda	(Exp. 3-31-21)	303	Discontinued	.015
City of Orinda	(Eff. 4-1-21)	825		.025
City of Pinole	(Exp. 3-31-21)	385	Discontinued	.02
City of Pinole	(Eff. 4-1-21)	826		.025
City of Pittsburg	(Exp. 3-31-21)	288	Discontinued	.015
City of Pittsburg	(Eff. 4-1-21)	827		.02
City of Pleasant Hill	(Exp. 3-31-21)	455	Discontinued	.015
City of Pleasant Hill	(Eff. 4-1-21)	828		.02
City of Richmond	(Exp. 3-31-21)	387	Discontinued	.02
City of Richmond	(Eff. 4-1-21)	829		.025
City of San Pablo	(Exp. 3-31-21)	609	Discontinued	.015
City of San Pablo	(Eff. 4-1-21)	830		.02
DEL NORTE COUNTY	(Exp. 3-31-21)	388	Discontinued	.0025
DEL NORTE COUNTY	(Eff. 4-1-21)	832		.0125
City of Crescent City	(Eff. 4-1-21)	834		.0125
EL DORADO COUNTY
EL DORADO COUNTY

.00

City of Placerville		457		.01
City of So. Lake Tahoe	(Exp. 3-31-21)	097	Discontinued	.005
City of So. Lake Tahoe	(Eff. 4-1-21)	836		.015
FRESNO COUNTY		099		.00725
City of Fresno	(Eff. 7-1-21)	961		.011

.00

SUBTOTAL A11b (Add amounts in column A10 on this page. Enter the total here and on line A11b on
page 1 of Schedule A2.)	$	.00

		Continued on page 3

Page 2

CDTFA-531-A2 (S2F) REV. 41 (10-21)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form

ACCOUNT NUMBER

REPORTING PERIOD

			A5	A6/A7	A8	A9		A10
			A5	ADD ( + ) /	A8	A9		A10
DISTRICT TAX AREAS			ALLOCATE LINE A4 TO	ADD ( + ) /	TAXABLE AMOUNT	TAX		DISTRICT TAX DUE
DISTRICT TAX AREAS			ALLOCATE LINE A4 TO	DEDUCT ( - )	TAXABLE AMOUNT	TAX		DISTRICT TAX DUE
			CORRECT DISTRICT(S)	DEDUCT ( - )	A5 plus/minus A6/A7	RATE		Multiply A8 by A9
			CORRECT DISTRICT(S)	ADJUSTMENTS	A5 plus/minus A6/A7	RATE		Multiply A8 by A9
				ADJUSTMENTS

City of Coalinga	(Eff. 4-1-19)	656				.01725	$	.00
							$	.00
City of Fowler	(Eff. 4-1-19)	658				.01725		.00
								.00
City of Huron		352				.01725		.00
								.00
City of Kerman	(Eff. 4-1-19)	660				.01725		.00
								.00
City of Kingsburg		636				.01725		.00
								.00
City of Parlier	(Eff. 4-1-20)	756				.01725		.00
								.00
City of Reedley	(Exp. 6-30-20)	177	Discontinued			.01225		.00
								.00
City of Reedley	(Eff. 7-1-20)	778				.01975		.00
								.00
City of Sanger		179				.01475		.00
								.00
City of Selma		169				.01225		.00
								.00
GLENN COUNTY

City of Orland		458		.005
HUMBOLDT COUNTY		389		.005
City of Arcata		425		.0125
City of Eureka	(Exp. 6-30-21)	427	Discontinued	.0125
City of Eureka	(Eff. 7-1-21)	936		.02
City of Fortuna		460		.0125
City of Rio Dell		391		.015
City of Trinidad		426		.0125
IMPERIAL COUNTY		029		.005
City of Calexico		230		.01
City of El Centro		462		.01
INYO COUNTY		014		.005
City of Bishop	(Eff. 4-1-21)	838		.015
KERN COUNTY
KERN COUNTY

.00

City of Arvin	198
City of Bakersfield	(Eff. 4-1-19) 741
City of Delano	170
City of Ridgecrest	463
City of Wasco	464
KINGS COUNTY

.01

.00

City of Corcoran	603
LAKE COUNTY

.01

.00

City of Clearlake		468	.015		.00
					.00
City of Lakeport		466	.015		.00
					.00
LOS ANGELES COUNTY		594	.0225		.00
					.00
City of Alhambra	(Eff. 7-1-20)	780	.03		.00
					.00
City of Arcadia	(Eff. 1-1-20)	754	.03		.00
					.00
City of Avalon		595	.0275		.00
					.00
City of Azusa	(Eff. 7-1-20)	782	.03		.00
					.00
City of Bell Gardens	(Eff. 4-1-21)	840	.03		.00
					.00

SUBTOTAL A11c (Add amounts in column A10 on this page. Enter the total here and on line A11c on
page 1 of Schedule A2.)				$	.00

					Continued on page 4

Page 3

CDTFA-531-A2 (S2B) REV. 41 (10-21)

SCHEDULE A2 — COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form

ACCOUNT NUMBER

REPORTING PERIOD

			A5		A6/A7	A8	A9		A10
			A5		ADD ( + ) /	A8	A9		A10
DISTRICT TAX AREAS			ALLOCATE LINE A4 TO		ADD ( + ) /	TAXABLE AMOUNT	TAX		DISTRICT TAX DUE
DISTRICT TAX AREAS			ALLOCATE LINE A4 TO		DEDUCT ( - )	TAXABLE AMOUNT	TAX		DISTRICT TAX DUE
			CORRECT DISTRICT(S)		DEDUCT ( - )	A5 plus/minus A6/A7	RATE		Multiply A8 by A9
			CORRECT DISTRICT(S)		ADJUSTMENTS	A5 plus/minus A6/A7	RATE		Multiply A8 by A9
					ADJUSTMENTS

City of Bellflower	(Eff. 4-1-21)	842					.03	$	.00
								$	.00
City of Burbank	(Eff. 4-1-19)	662					.03		.00
									.00
City of Carson	(Eff. 7-1-21)	844					.03		.00
									.00
City of Commerce	(Exp. 3-31-21)	596	Discontinued				.0275		.00
									.00
City of Commerce	(Eff. 4-1-21)	846					.03		.00
									.00
City of Compton		589					.03		.00
									.00
City of Covina	(Eff. 4-1-19)	664					.03		.00
									.00
City of Cudahy	(Eff. 4-1-19)	678					.03		.00
									.00
City of Culver City	(Exp. 3-31-19)	597	Discontinued				.0275		.00
									.00
City of Culver City	(Eff. 4-1-19)	666					.03		.00
									.00
City of Downey		598					.0275		.00
									.00
City of Duarte	(Eff. 7-1-20)	784					.03		.00
									.00
City of El Monte		599					.0275		.00
									.00
City of Gardena	(Eff. 7-1-20)	786					.03		.00
									.00
City of Glendale	(Eff. 4-1-19)	674					.03		.00
									.00
City of Glendora	(Eff. 7-1-19)	752					.03		.00
									.00
City of Hawaiian Gardens	(Eff. 10-1-20)	788					.03		.00
									.00
City of Hawthorne		611					.03		.00
									.00
City of Huntington Park		638					.03		.00
									.00
City of Inglewood		600					.0275		.00
									.00
City of Irwindale	(Eff. 4-1-20)	764					.03		.00
									.00
City of Lakewood	(Eff. 7-1-20)	792					.03		.00
									.00
City of Lancaster	(Eff. 4-1-21)	848					.03		.00
									.00
City of La Puente	(Eff. 4-1-19)	670					.0275		.00
									.00
City of La Verne	(Eff. 7-1-20)	790					.03		.00
									.00
City of Lawndale	(Eff. 4-1-19)	676					.03		.00
									.00
City of Lomita	(Eff. 4-1-21)	850					.03		.00
									.00
City of Long Beach		588					.03		.00
									.00
City of Lynwood		590					.03		.00
									.00
City of Monrovia	(Eff. 4-1-20)	758					.03		.00
									.00
City of Montebello	(Eff. 7-1-20)	794					.03		.00
									.00
City of Norwalk	(Eff. 7-1-20)	796					.03		.00
									.00
City of Palmdale	(Eff. 4-1-21)	852					.03		.00
									.00
City of Paramount	(Eff. 7-1-20)	798					.03		.00
									.00
City of Pasadena	(Eff. 4-1-19)	680					.03		.00
									.00
City of Pico Rivera		582					.03		.00
									.00
City of Pomona	(Eff. 4-1-19)	668					.03		.00
									.00
City of San Fernando	(Exp. 3-31-21)	602	Discontinued				.0275		.00
									.00
City of San Fernando	(Eff. 4-1-21)	854					.03		.00
									.00
City of San Gabriel	(Eff. 7-1-20)	800					.03		.00
									.00
City of Santa Fe Springs	(Eff. 4-1-19)	672					.0325		.00
									.00
City of Santa Monica		591					.03		.00
									.00
SUBTOTAL A11d (Add amounts in column A10 on this page. Enter the total here and on line A11d on
page 1 of Schedule A2.)								$	.00

				Page 4					Continued on page 5

CDTFA-531-A2 (S3F) REV. 41 (10-21)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form

ACCOUNT NUMBER

REPORTING PERIOD

			A5	A6/A7	A8	A9		A10
			A5	ADD ( + ) /	A8	A9		A10
DISTRICT TAX AREAS			ALLOCATE LINE A4 TO	ADD ( + ) /	TAXABLE AMOUNT	TAX		DISTRICT TAX DUE
DISTRICT TAX AREAS			ALLOCATE LINE A4 TO	DEDUCT ( - )	TAXABLE AMOUNT	TAX		DISTRICT TAX DUE
			CORRECT DISTRICT(S)	DEDUCT ( - )	A5 plus/minus A6/A7	RATE		Multiply A8 by A9
			CORRECT DISTRICT(S)	ADJUSTMENTS	A5 plus/minus A6/A7	RATE		Multiply A8 by A9
				ADJUSTMENTS

City of Sierra Madre	(Eff. 4-1-20)	760				.03	$	.00
							$	.00
City of Signal Hill	(Eff. 4-1-21)	856				.03		.00
								.00
City of So. El Monte	(Exp. 3-31-21)	601	Discontinued			.0275		.00
								.00
City of So. El Monte	(Eff. 4-1-21)	858				.03		.00
								.00
City of South Gate		580				.03		.00
								.00
City of South Pasadena	(Eff. 4-1-20)	762				.03		.00
								.00
City of Vernon	(Eff. 10-1-20)	812				.03		.00
								.00
City of West Hollywood	(Eff. 4-1-21)	860				.03		.00
								.00
City of Whittier	(Eff. 7-1-20)	802				.03		.00
								.00
MADERA COUNTY		144				.005		.00
								.00
City of Chowchilla	(Eff. 4-1-19)	682				.015		.00
								.00
City of Madera		476				.01		.00
								.00
MARIN COUNTY		311				.01		.00
								.00
Town of Corte Madera		640				.0175		.00
								.00
Town of Fairfax		478				.0175		.00
								.00
City of Larkspur		613				.0175		.00
								.00
City of Novato		434				.0125		.00
								.00
Town of San Anselmo		358				.015		.00
								.00
City of San Rafael	(Exp. 3-31-21)	360	Discontinued			.0175		.00
								.00
City of San Rafael	(Eff. 4-1-21)	862				.02		.00
								.00
City of Sausalito		393				.015		.00
								.00
MARIPOSA COUNTY		103				.005		.00
								.00
MENDOCINO COUNTY		615				.00625		.00
								.00
City of Fort Bragg		616				.01625		.00
								.00
City of Point Arena		617				.01125		.00
								.00
City of Ukiah		618				.01625		.00
								.00
City of Willits	(Exp. 3-31-21)	619	Discontinued			.01125		.00
								.00
City of Willits	(Eff. 4-1-21)	864				.01875		.00
								.00
MERCED COUNTY		481				.005		.00
								.00
City of Atwater		485				.01		.00
								.00
City of Gustine		484				.01		.00
								.00
City of Los Banos	(Exp. 3-31-19)	482	Discontinued			.01		.00
								.00
City of Los Banos	(Eff. 4-1-19)	684				.015		.00
								.00
City of Merced		483				.01		.00
								.00
MONO COUNTY

Town of Mammoth Lakes		183		.005
MONTEREY COUNTY		487		.005
City of Carmel-by-the-Sea	(Exp. 6-30-20)	495	Discontinued	.015
City of Carmel-by-the-Sea	(Eff. 7-1-20)	804		.02

.00

SUBTOTAL A11e (Add amounts in column A10 on this page. Enter the total here and on line A11e on
page 1 of Schedule A2.)	$	.00

Page 5		Continued on page 6
Page 5

CDTFA-531-A2 (S3B) REV. 41 (10-21)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form

ACCOUNT NUMBER

REPORTING PERIOD

			A5	A6/A7	A8	A9		A10
			A5	ADD ( + ) /	A8	A9		A10
DISTRICT TAX AREAS			ALLOCATE LINE A4 TO	ADD ( + ) /	TAXABLE AMOUNT	TAX		DISTRICT TAX DUE
DISTRICT TAX AREAS			ALLOCATE LINE A4 TO	DEDUCT ( - )	TAXABLE AMOUNT	TAX		DISTRICT TAX DUE
			CORRECT DISTRICT(S)	DEDUCT ( - )	A5 plus/minus A6/A7	RATE		Multiply A8 by A9
			CORRECT DISTRICT(S)	ADJUSTMENTS	A5 plus/minus A6/A7	RATE		Multiply A8 by A9
				ADJUSTMENTS

City of Del Rey Oaks		490				.02	$	.00
							$	.00
City of Gonzales	(Exp. 3-31-21)	498	Discontinued			.01		.00
								.00
City of Gonzales	(Eff. 4-1-21)	866				.015		.00
								.00
City of Greenfield		494				.0225		.00
								.00
City of King City	(Exp. 3-31-19)	496	Discontinued			.01		.00
								.00
City of King City	(Eff. 4-1-19)	686				.015		.00
								.00
City of Marina	(Exp. 3-31-19)	492	Discontinued			.015		.00
								.00
City of Marina	(Eff. 4-1-19)	688				.02		.00
								.00
City of Monterey	(Exp. 6-30-20)	497	Discontinued			.015		.00
								.00
City of Monterey	(Eff. 7-1-20)	806				.02		.00
								.00
City of Pacific Grove		491				.015		.00
								.00
City of Salinas		489				.02		.00
								.00
City of Sand City		499				.015		.00
								.00
City of Seaside		605				.02		.00
								.00
City of Soledad	(Exp. 3-31-21)	493	Discontinued			.015		.00
								.00
City of Soledad	(Eff. 4-1-21)	868				.02		.00
								.00
NAPA COUNTY		631				.005		.00
								.00
City of St. Helena		632				.01		.00
								.00
NEVADA COUNTY		502				.0025		.00
								.00
City of Grass Valley		642				.0125		.00
								.00
City of Nevada City		630				.01125		.00
								.00
Town of Truckee		503				.01		.00
								.00
ORANGE COUNTY		037				.005		.00
								.00
City of Fountain Valley		512				.015		.00
								.00
City of Garden Grove	(Eff. 4-1-19)	696				.015		.00
								.00
City of La Habra		204				.01		.00
								.00
City of La Palma		508				.015		.00
								.00
City of Los Alamitos	(Eff. 4-1-21)	870				.02		.00
								.00
City of Placentia	(Eff. 4-1-19)	690				.015		.00
								.00
City of Santa Ana	(Eff. 4-1-19)	692				.02		.00
								.00
City of Seal Beach	(Eff. 4-1-19)	694				.015		.00
								.00
City of Stanton		414				.015		.00
								.00
City of Westminster		510				.015		.00
								.00
PLACER COUNTY

Town of Loomis		513	.0025
City of Roseville	(Eff. 4-1-19)	697	.005
RIVERSIDE COUNTY		026	.005
City of Blythe	(Eff. 10-1-20)	814	.015
City of Cathedral City		232	.015
City of Coachella		416	.015

.00

SUBTOTAL A11f (Add amounts in column A10 on this page. Enter the total here and on line A11f on
page 1 of Schedule A2.)	$	.00

		Continued on page 7

Page 6

CDTFA-531-A2 (S4F) REV. 41 (10-21)

SCHEDULE A2 – COMPUTATION SCHEDULE FOR DISTRICT TAX — Long Form

ACCOUNT NUMBER

REPORTING PERIOD

			A5	A6/A7	A8	A9		A10
			A5	ADD ( + ) /	A8	A9		A10
DISTRICT TAX AREAS			ALLOCATE LINE A4 TO	ADD ( + ) /	TAXABLE AMOUNT	TAX		DISTRICT TAX DUE
DISTRICT TAX AREAS			ALLOCATE LINE A4 TO	DEDUCT ( - )	TAXABLE AMOUNT	TAX		DISTRICT TAX DUE
			CORRECT DISTRICT(S)	DEDUCT ( - )	A5 plus/minus A6/A7	RATE		Multiply A8 by A9
			CORRECT DISTRICT(S)	ADJUSTMENTS	A5 plus/minus A6/A7	RATE		Multiply A8 by A9
				ADJUSTMENTS

City of Corona	(Eff. 7-1-21)	938				.015	$	.00
							$	.00
City of Hemet		515				.015		.00
								.00
City of Indio		517				.015		.00
								.00
City of Lake Elsinore	(Eff. 4-1-21)	872				.015		.00
								.00
City of La Quinta		521				.015		.00
								.00
City of Menifee		525				.015		.00
								.00
City of Murrieta	(Eff. 4-1-19)	701				.015		.00
								.00
City of Norco	(Eff. 4-1-19)	699				.015		.00
								.00
City of Palm Springs		621				.02		.00
								.00
City of Riverside		519				.015		.00
								.00
City of San Jacinto	(Eff. 4-1-21)	874				.015		.00
								.00
City of Temecula		523				.015		.00
								.00
City of Wildomar	(Eff. 4-1-19)	703				.015		.00
								.00
SACRAMENTO COUNTY		023				.005		.00
								.00
City of Galt		206				.01		.00
								.00
City of Isleton	(Exp. 9-30-21)	527	Discontinued			.015		.00
								.00
City of Isleton	(Eff. 10-1-21)	962				.01		.00
								.00
City of Rancho Cordova	(Exp. 3-31-21)	418	Discontinued			.01		.00
								.00
City of Rancho Cordova	(Eff. 4-1-21)	876				.015		.00
								.00
City of Sacramento	(Exp. 3-31-19)	322	Discontinued			.01		.00
								.00
City of Sacramento	(Eff. 4-1-19)	705				.015		.00
								.00
SAN BENITO COUNTY	(Eff. 4-1-19)	706				.01		.00
								.00
City of Hollister	(Exp. 3-31-19)	171	Discontinued			.01		.00
								.00
City of Hollister	(Eff. 4-1-19)	707				.02		.00
								.00
City of San Juan Bautista	(Exp. 3-31-19)	106	Discontinued			.0075		.00
								.00
City of San Juan Bautista	(Eff. 4-1-19)	708				.0175		.00
								.00
SAN BERNARDINO COUNTY		031				.005		.00
								.00
City of Barstow	(Eff. 4-1-19)	710				.015		.00
								.00
City of Montclair	(Exp. 3-31-21)	108	Discontinued			.0075		.00
								.00
City of Montclair	(Eff. 4-1-21)	878				.0175		.00
								.00
City of Redlands	(Eff. 4-1-21)	880				.015		.00
								.00
City of San Bernardino	(Exp. 3-31-21)	149	Discontinued			.0075		.00
								.00
City of San Bernardino	(Eff. 4-1-21)	882				.015		.00
								.00
City of Victorville	(Eff. 4-1-21)	884				.015		.00
								.00
Town of Yucca Valley		530				.015		.00
								.00
SAN DIEGO COUNTY		013				.005		.00
								.00
City of Chula Vista		644				.015		.00
								.00
City of Del Mar		534				.015		.00
								.00

SUBTOTAL A11g (Add amounts in column A10 on this page. Enter the total here and on line A11g on
page 1 of Schedule A2.)	$	.00

		Continued on page 8

Page 7

Click for Boe 401 A2 File

File Breakdown

Fact Name	Details
Form Purpose	The Boe 401 A2 form is used for reporting state, local, and district sales and use taxes in California.
Filing Period	This form must be submitted for each reporting period, which is specified on the form itself.
Amended Return	Taxpayers can indicate if they are filing an amended return by checking a box on the form.
Electronic Filing	Instructions for electronic filing are available on the California Department of Tax and Fee Administration (CDTFA) website or through their customer service number.
Total Taxes	Taxpayers must calculate total taxes due based on transactions subject to tax and applicable rates, including state, county, local, and district taxes.
Penalties and Interest	Penalties may apply for late payments and interest is calculated for delayed payments after the due date.
Account Number Requirement	Taxpayers must provide their account number on the form to ensure proper processing by the CDTFA.

Guide to Using Boe 401 A2

Completing the BOE 401 A2 form requires careful attention to your sales transactions and proper calculations. Gathering your sales and purchase data beforehand will expedite the process. You will need to provide accurate values in various sections, and thorough preparation will ensure your submission is timely and complete. Follow these steps closely to fill out the form properly.

Obtain the Form: Download the BOE 401 A2 form from the California Department of Tax and Fee Administration website or get a physical copy.
Identify the Reporting Period: Fill in the appropriate period begin and end dates at the top of the form.
Enter Your Account Number: Write your account number on the form to ensure it is processed correctly.
Total Sales: Input the total sales amount on line 1.
Purchases Subject to Use Tax: Enter any purchases that are subject to use tax on line 2.
Calculate Total: Add lines 1 and 2, and write the result on line 3.
Complete Deductions (if applicable): If you have deductions, fill out sections A and B on page 2.
Enter Nontaxable Transactions: Report the total nontaxable transactions on line 11 if applicable.
Calculate Transactions Subject to Tax: Subtract line 11 from line 3 and enter the result on line 12.
Compute Taxes: Multiply the amount on line 12 by the appropriate percentages to fill lines 13 to 16 for state, county, local, and district taxes.
Calculate Total Tax Amount: Add lines 13, 14, 15, and 16 and enter that amount on line 17.
Consider Excess Tax Collected: If applicable, enter any excess tax collected on line 18.
Determine Total Tax Amount: Add the amounts on lines 17 and 18, and write it on line 19.
List Credits: If you are eligible for credits, complete lines 20a to 20d and sum them for line 20e.
Calculate Net Tax: Subtract line 20e from line 19 to get the net tax amount on line 21.
Report Tax Prepayments: If you have tax prepayments, enter the amounts on line 22.
Calculate Remaining Tax: Subtract line 22 from line 21 and enter the result on line 23.
Input DMV Sales Tax: If applicable, report sales tax paid to the DMV on line 24.
Calculate Remaining Tax Amount: Subtract line 24 from line 23 and enter that amount on line 25.
Compute Penalties and Interests: Fill in lines 26 to 29 based on delayed payments and penalties if applicable.
Calculate Total Amount Due: Add lines 25, 28, and 29 and report the total on line 30.
Complete the Certification: Sign the form, print your name, title, date of signing, and provide your contact information.
Payment Instructions: Prepare your payment (check or money order) to the California Department of Tax and Fee Administration and include your account number.

Get Answers on Boe 401 A2

What is the BOE 401 A2 form?

The BOE 401 A2 form, officially known as the State, Local, and District Sales and Use Tax Return, is issued by the California Department of Tax and Fee Administration (CDTFA). This form is crucial for businesses in California as it facilitates the reporting of sales and use tax obligations. The information contained within the form helps determine the total taxes owed based on sales made during a particular reporting period.

Who needs to file the BOE 401 A2 form?

Businesses that make taxable sales or purchases subject to use tax in California are required to file this form. This includes retailers and service providers who exceed the tax filing thresholds established by the CDTFA. Even if you have no taxable transactions for a reporting period, you may still need to file.

When is the BOE 401 A2 form due?

The BOE 401 A2 form is typically due on or before the last day of the month following the close of the reporting period. For example, if the reporting period ends on December 31, the form is due by January 31 of the following year. It’s important to always confirm specific due dates on the CDTFA website or contact them directly for updates.

How do I complete the BOE 401 A2 form?

Filling out this form involves several steps:

Start by entering total sales and purchases subject to use tax.
Calculate any deductions, which must be reported in Section A and B.
Multiply taxable transactions by the appropriate tax rates to determine your tax liability.
Report any credits or deductions applicable to your situation.
Complete all sections, ensuring you have double-checked for accuracy before submission.

Detailed instructions are available on the CDTFA website and should be consulted to avoid common mistakes.

What if I do not have any taxable transactions?

If your business did not engage in any taxable sales or purchases during the reporting period, you still need to file the BOE 401 A2 form. In this case, simply enter “0” on the applicable lines where tax amounts would go, and submit the form before the due date.

What are the penalties for late filing?

Late filing of the BOE 401 A2 form can result in penalties. If you file after the due date, a penalty of 10% of the tax amount owed may apply. Additionally, interest can accrue on the unpaid tax balance for each month or fraction of a month until payment is made. It's in your best interest to file on time to avoid these additional costs.

Can the BOE 401 A2 form be filed electronically?

Yes, the CDTFA provides options for electronic filing, which can expedite the process and reduce the chances of errors. Businesses are encouraged to utilize the CDTFA's online services for a more efficient way to file and pay applicable taxes.

What should I do if I made a mistake on my filed form?

If you discover an error after submitting your BOE 401 A2 form, you can file an amended return. To indicate that your filing is amended, check the designated box on the form. Be sure to provide corrected information and any additional documentation that supports your amendment. Submitting corrections promptly is crucial to minimize possible penalties.

Where can I find additional help regarding the BOE 401 A2 form?

For further assistance, businesses can visit the CDTFA website, which offers a wealth of resources including detailed filing instructions, FAQs, and contact information. Alternatively, you can call their customer service at 1-800-400-7115 for direct guidance.

Common mistakes

Filling out the Boe 401 A2 form can be a challenging process, and many people make mistakes that can lead to delays or penalties. Here are eight common errors to watch out for:

First, not verifying correct account information can lead to significant issues. Ensure that your account number is accurate and properly entered. Failing to do so may result in misallocation of your payment or delayed processing of your return.

Another frequent mistake is not checking the period dates accurately. The form requires specific begin and end dates for the reporting period. Entering these incorrectly can cause confusion and may necessitate an amended return later on.

Many people forget to fill out Section A and B if they have deductions to claim. If you report revenues but omit any deductions you are eligible for, it could inflate your tax liability. Make sure to complete these sections carefully if applicable.

Providing an incorrect total on the lines where you add or subtract amounts is common. Double-check your math to avoid calculation errors. A small mistake can snowball into larger discrepancies in the final tax amounts due.

Next, remember to sign and date the return before submission. An unsigned form is often considered incomplete, leading the California Department of Tax and Fee Administration to reject it. This simple oversight can delay your filing process.

Also, many individuals neglect to fill in the email address and phone number sections. Providing this contact information can help facilitate communication if any questions arise regarding your return.

Additionally, some filers submit their forms without ensuring all required schedules are attached. If you're filing for district taxes, ensure you include the CDTFA-531-A2 or other applicable schedules. Not including these can lead to complications during processing.

Lastly, read through the form's instructions carefully before submission. Skipping this step can lead to repeating mistakes others have made. Being thorough ensures that all aspects of the filing are correct and complete.

Documents used along the form

The CDTFA-401-A2 form is just one part of the tax filing process for state sales and use taxes in California. Several other forms and documents often accompany it to ensure accurate reporting and compliance with tax laws. Here is a brief overview of some of the most common forms and documents used in conjunction with the CDTFA-401-A2. Each serves a unique purpose, so understanding them may facilitate a smoother experience for you.

CDTFA-531-A2: This is the Schedule A2 used for calculating district taxes. It helps determine the amounts due for specific tax districts within California, ensuring that the appropriate local taxes are paid.
CDTFA-531-Q: This form is used to report tax recoveries and deductions for prior periods. If you wish to claim back taxes from a previous period, this is the form to complete.
CDTFA-531-P: Use this form to report credit for taxes paid to other states. If you’ve paid sales tax in another state, you might be eligible for a tax credit in California.
CDTFA-531-MV: This is used to report sales tax paid to the Department of Motor Vehicles. Specific transactions involving vehicle registrations may require completion of this form.
CDTFA-401-GS: Another sales and use tax return form that is used for greater simplification of filing. It helps smaller businesses report their sales and use tax obligations more easily.
CDTFA-401-E: This document is a sales and use tax return for electronic filers. It provides a streamlined option for those who prefer online submissions, incorporating various reporting features tailored to their needs.
CDTFA-531-X: This form is required to claim credits related to partial exemptions for specific types of sales. If you qualify for partial tax exemptions, this form helps ensure you correctly report them.
CDTFA-401-INST: The instructions document for the CDTFA-401-A2 form. It guides filers through the process of completing the return and tells them how to report their sales and use taxes properly.

Each of these forms plays its role in helping you comply with California's tax requirements. When submitting your CDTFA-401-A2, ensure that you have these forms ready if they are relevant to your situation. This preparation will help you meet your obligations and minimize potential issues in the future.

Similar forms

CDTFA-401-GS: This form is a sales and use tax return primarily used by businesses operating in California. Similar to the Boe 401 A2 form, it collects information on sales and purchases subject to tax, as well as any deductions or credits applicable.
CDTFA-401-INST: These are the instructions associated with the CDTFA-401-A form. Like the Boe 401 A2, it provides guidance on how to correctly fill out tax returns and understand various sections related to sales tax calculations.
CDTFA-531-Q: This is a schedule for tax recovery claims. It functions similarly to the Boe 401 A2 form by allowing a taxpayer to claim credits for prior-period tax recoveries, helping to adjust the tax liability reported.
CDTFA-531-P: Used to claim a credit for tax paid to other states, this form parallels the Boe 401 A2 in that both help to adjust the final tax amount due based on applicable credits.
CDTFA-531-A2: This schedule deals with computations for district taxes. Although it serves a more localized purpose, it shares the common goal of finalizing tax amounts, similar to the Boe 401 A2 form.
Form 1040: This is the standard federal income tax return for individuals. Like the Boe 401 A2, it collects detailed financial information for tax calculation, albeit at the federal level instead of for state sales tax purposes.
Form 941: This federal form relates to employer's quarterly federal tax returns. Similar to the Boe 401 A2, it requires reporting of specific tax-related information, but targets payroll taxes instead.
Form 1065: This is a partnership tax return. It shares a similar reporting structure with the Boe 401 A2, focusing on the income, deductions, and credits of the partnership.
Sales Tax Exemption Certificate: This certificate allows certain purchases to be made without sales tax. It is like the Boe 401 A2 in that it pertains to sales tax but serves the specific function of exemption instead of reporting.
State Tax Credit Claim Form: This form supports taxpayers in claiming credits on their state taxes. Both this and the Boe 401 A2 focus on calculating tax liability but address different aspects of tax reporting and payments.

Dos and Don'ts

When filling out the BOE 401 A2 form, it is essential to follow proper guidelines to ensure accuracy and compliance. Below is a list of recommended practices, as well as common pitfalls to avoid.

Do review instructions carefully before starting your form. Make sure to understand all sections and their requirements.
Do enter accurate account information. Verify your account number and ensure it matches with the California Department of Tax and Fee Administration records.
Do calculate totals precisely, especially for lines involving sales, purchases, and tax amounts.
Do keep copies of the completed form and any accompanying documents for your records.
Don't forget to check the box if you are submitting an amended return.
Don't leave any required fields blank. Fill them in with '0' if applicable.
Don't submit the form after the due date without understanding potential penalties and interest.
Don't ignore instructions for specific deductions or credits. Failing to claim them may result in overpayment.

Misconceptions

There are several misconceptions surrounding the CDTFA-401-A2 form, which can lead to confusion among taxpayers. Understanding these common misunderstandings can help ensure compliance and accurate tax reporting.

Misconception 1: The CDTFA-401-A2 form is only for businesses located in California.

This is incorrect. While the form is administered by the California Department of Tax and Fee Administration, any business that engages in taxable transactions within California must use this form, regardless of its physical location.

Misconception 2: Completing the CDTFA-401-A2 form is optional if my sales are below a certain threshold.

In fact, any business that sells taxable goods or services in California must file the form, irrespective of sales volume. Filing is mandatory to stay compliant with state tax regulations.

Misconception 3: Only retail businesses need to submit the CDTFA-401-A2 form.

This is a misunderstanding. Various types of entities, including service providers and manufacturers, may also be required to file if they have taxable sales or purchases subject to use tax.

Misconception 4: The information reported on the CDTFA-401-A2 form can be easily corrected later.

While amendments can be made, it is crucial to ensure accuracy during the initial submission. Errors can lead to audits, penalties, and interest charges, making careful completion essential.

Key takeaways

When completing the BOE 401 A2 form, keep the following key points in mind:

Due Dates: Make sure to file the form on or before the due date specified for the reporting period. Late submissions may incur penalties and interest.
Accurate Calculations: Carefully calculate total sales and purchases subject to use tax. Verify all entries, especially deductions and credits, to ensure accuracy.
Documentation: Keep copies of all submitted documents, including this form, to maintain a record for your files. This may be required for future reference or audits.
Contact Information: If you have questions, reach out to the California Department of Tax and Fee Administration at 1-800-400-7115. They can provide guidance on specific sections of the form.