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Fill Out Your Boe 401 A2 Form

The Boe 401 A2 form is a vital tax return document that helps businesses report their state, local, and district sales and use taxes in California. Properly completing this form ensures compliance with tax regulations and may prevent penalties. For assistance in filling out the form, click the button below.

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Article Structure

The CDTFA-401-A2 form, also known as the State, Local, and District Sales and Use Tax Return, plays a crucial role in California's tax reporting framework. This form is specifically tailored for businesses to report their sales and use tax obligations to the California Department of Tax and Fee Administration (CDTFA). Among its major components, the form allows taxpayers to report total sales and any purchases subject to use tax, and it requires the computation of various tax rates including state, local, and district taxes. Depending on a business’s specific situation, the form includes sections to account for deductions of non-taxable transactions, such as sales for resale and certain exemptions. It also facilitates the reporting of any tax credits applicable to the current reporting period. Filers must also consider any penalties and interest that might accrue due to late filing or payment, thereby ensuring compliance with state tax regulations. Completing and submitting the CDTFA-401-A2 by its due date is essential for avoiding penalties and maintaining good standing with tax authorities.

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

Get Boe 401 A2 PDF Form

Form Characteristics

Fact Name	Detail
Form Purpose	The CDTFA-401-A2 form is used to report state, local, and district sales and use tax in California.
Filing Frequency	Businesses typically file this form on a quarterly or monthly basis, depending on their total sales.
Due Date	The tax return is due on or before the end of the reporting period, which varies based on the filing frequency.
Amended Return	Taxpayers can indicate if the filing is an amended return by checking a specific box on the form.
Penalties for Late Filing	If the return is filed late, a penalty of 10% of the tax due might be incurred.
Interest Charges	Interest may accrue on unpaid tax amounts. One month’s interest is applied for each month of delay.
Exemptions and Deductions	Taxpayers can claim deductions for nontaxable transactions and report them in designated sections of the form.
Local Tax Rates	Local tax rates can vary by city and county, requiring careful allocation when completing the form.
Governing Laws	This form is governed by California’s sales and use tax laws as implemented by the California Department of Tax and Fee Administration (CDTFA).
Where to Submit	Returns and payments must be mailed to the California Department of Tax and Fee Administration at a specified P.O. Box in Sacramento.

Guidelines on Utilizing Boe 401 A2

Once you have gathered all required information, you can proceed to fill out the BOE 401-A2 form. Below are the steps that guide you through the process, ensuring you provide all necessary details correctly. Each step helps in gathering and organizing your information efficiently.

Account Information: Write your account number at the top of the form. Make sure this number is accurate to avoid processing delays.
Period Dates: Fill in the period begin date and period end date. These dates should define the reporting period for which you are filing the return.
Filing Type: If you're amending a return, check the box indicating an amended return. Otherwise, leave it unchecked.
Total Sales: Enter your total sales amount on line 1. Be sure to confirm this figure is correct to reflect accurate earnings.
Purchases Subject to Use Tax: Fill in line 2 with the total of any purchases that are subject to use tax.
Calculate Total: Add the amounts from lines 1 and 2, entering the result on line 3.
Nontaxable Transactions: If you have any deductions, complete sections A and B on page 2. If not, enter "0" on line 11 and proceed to line 12.
Transactions Subject to Tax: Calculate this by subtracting line 11 from line 3, and then enter the result on line 12.
State, County, Local, and District Taxes: Calculate each of the tax amounts on lines 13-16 by applying the specified multipliers to line 12. Add these amounts together and enter the total on line 17.
Excess Tax Collected: If there were any excess tax amounts collected, enter them on line 18. Add line 17 and line 18 to determine the Total Tax Amount, which you will put on line 19.
Credits: Complete the credit sections on lines 20a through 20d by entering any amounts applicable. Then, calculate the total credit and enter it on line 20e.
Net Tax Calculation: Subtract the total credit on line 20e from the total tax amount on line 19. Record this amount on line 21.
Prepayments: Indicate any tax prepayments on line 22. Subtract this from line 21 to find the Net Tax Less Prepayments on line 23.
Remaining Tax: Enter any sales tax paid to DMV on line 24. Subtract this from line 23 to establish the Remaining Tax on line 25.
Penalties: Calculate any penalties applicable on line 26, and enter any late payment penalties on line 27. Finally, determine the total penalty due for line 28.
Interest: If any interest is due, calculate it on line 29 as specified in the instructions. Add lines 25, 28, and 29 to find the Total Amount Due on line 30.
Fairground Sales: If applicable, report any sales at state-designated fairgrounds on line 31.
Certification: Sign and date the form, providing your title, email address, and phone number for contact purposes. Be sure to include any preparer's information if a paid preparer helped complete the form.
Payment Submission: Make a check or money order payable to the California Department of Tax and Fee Administration. Write your account number on the payment, and send it with a copy of the completed form to the specified address.

What You Should Know About This Form

What is the purpose of the CDTFA 401 A2 form?

The CDTFA 401 A2 form is used by businesses in California to report state, local, and district sales and use taxes. This tax return allows businesses to calculate their total sales, applicable taxes, and any tax deductions they may be eligible for. It helps ensure compliance with state tax laws and accurately captures the taxes owed to the California Department of Tax and Fee Administration (CDTFA).

Who is required to file the CDTFA 401 A2 form?

All businesses involved in selling tangible personal property or providing taxable services in California must file the CDTFA 401 A2 form. This applies to both sole proprietors and larger companies. Additionally, businesses making purchases subject to use tax in California will need to submit this form to report their transactions.

How often must businesses file the CDTFA 401 A2 form?

Businesses must file the CDTFA 401 A2 form regularly, typically on a quarterly or annual basis. The specific frequency depends on the sales volume and tax liabilities of the business as determined by the CDTFA. The due date for filing is usually set to coincide with the close of the reporting period, which is indicated on the form.

What information is required to complete the form?

When completing the CDTFA 401 A2 form, businesses will need to provide details such as total sales, purchases subject to use tax, deductions for nontaxable transactions, and calculations for state, county, local, and district taxes. It also requires information on any prepayments made, as well as any penalties or interest if applicable.

What should a business do if they made an error on their CDTFA 401 A2 form?

If a business discovers an error after submission, they must file an amended return. This can be done by checking the box for "Amended Return" on the form and providing the corrected information. It's essential to do this promptly to avoid potential penalties for incorrect reporting.

Where can businesses find instructions for completing the CDTFA 401 A2 form?

Detailed instructions for completing the CDTFA 401 A2 form can be found on the California Department of Tax and Fee Administration’s website. Additionally, businesses can contact the CDTFA directly at 1-800-400-7115 for assistance or clarification on specific sections of the form.

Common mistakes

Filling out the BOE 401 A2 form is a crucial task for many businesses. However, many individuals make common mistakes that can lead to complications. One frequent error is not reading the instructions carefully. The form comes with detailed guidelines that explain how to calculate sales, use tax, exemptions, and deductions. Skipping this step can lead to incorrect figures, ultimately resulting in overpayments or penalties.

Another significant pitfall occurs when people misreport total sales and purchases. Often, individuals fail to include all relevant sales figures or mistakenly add exempt sales. This miscalculation can skew the entire tax return, triggering audits or adjustments from the California Department of Tax and Fee Administration (CDTFA). Inaccurate reporting creates unnecessary complications, including possible interest or penalties for underreporting.

Failure to complete all required sections leads to further issues. Many overlook filling out Section A for nontaxable sales or other critical areas. Omitting this information can trigger follow-up inquiries from the CDTFA and delay the filing process. Individuals should pay close attention to every section and ensure all applicable boxes are checked.

Lastly, people often underestimate the importance of double-checking calculations. Figures should be carefully scrutinized before submission. Simple arithmetic errors can cascade into more extensive problems later, such as adjustments or late fees. Ensure each line is accurate and matches back to the original calculations for peace of mind and compliance.

Documents used along the form

The CDTFA-401-A2 form is used to report state, local, and district sales and use taxes in California. When submitting this form, several other documents may also be required to provide additional information for accurate tax reporting. Below is a list of some commonly used forms that may accompany the CDTFA-401-A2 form.

CDTFA-401-GS: This is an alternative sales and use tax return, which may be used in specified circumstances. It covers similar reporting areas as the CDTFA-401-A2 but may differ based on the filing location or type of business.
CDTFA-531-A2: This schedule is dedicated to computing district tax. It allows businesses to allocate their taxable transactions to the correct district tax areas to ensure compliance with local tax laws.
CDTFA-531-Q: This schedule is used for tax recovery items from prior periods. If there are any overpayments or deductions to claim from previous tax returns, this form serves to document those amounts.
CDTFA-531-P: This form provides details for claiming credits for taxes paid to other states when conducting business in multiple jurisdictions. It ensures businesses receive fair tax treatment across state lines.
CDTFA-531-MV: This form reports sales taxes paid to the Department of Motor Vehicles. If applicable, businesses must complete this to ensure they are accurately reflecting their tax obligations.
CDTFA-401-INST: This document contains important instructions for completing the CDTFA-401 forms. It provides a thorough guide to ensure taxpayers meet all filing requirements and understand the information needed.
Form 592-B: This form is used for reporting withholding on payments made to non-residents. It is relevant for businesses that engage with out-of-state contractors or partners.

Filing the CDTFA-401-A2 form may involve additional paperwork, depending on your specific tax situation. Be sure to review all necessary forms and instructions to ensure accurate reporting and compliance with California tax laws.

Similar forms

IRS Form 1065: This form is used for partnerships to report income, deductions, gains, losses, and other important tax information. Similar to the Boe 401 A2, it helps in reporting financial activity related to sales and tax liabilities.
IRS Form 1040: Individuals use this form to file their annual income tax returns. Just like the Boe 401 A2, it requires accurate reporting of all sources of income, which can include sales revenue.
Form 941: Employers use this IRS form to report income taxes, Social Security tax, and Medicare tax withheld from employee’s paychecks. Both forms require detailed tax information and may include calculations for exemptions and credits.
Form 1099: This form reports various types of income such as freelance work and interest income. Like the Boe 401 A2, it is crucial for accurate tax reporting and may affect the total tax responsibilities of the taxpayer.
California Form 540: This is the California income tax return for residents and must be filed annually. It shares similarities with the Boe 401 A2 in that both require the reporting of various income types and applicable taxes.
Sales Tax Return (CDTFA-401): Like the Boe 401 A2, this form is specifically designated for reporting sales tax collected on taxable sales in California. It incorporates detailed calculations similar to those found in the Boe 401 A2.
Form 7004: This is an application for automatic extension of time to file certain business income tax returns. It is similar to the Boe 401 A2 in that it requires prior knowledge of income and tax estimates to prepare.

Dos and Don'ts

When filling out the CDTFA-401-A2 form, it is essential to adhere closely to the guidelines to ensure accuracy and compliance. Below are key dos and don'ts to consider:

Do read the instructions carefully before starting the form.
Do double-check all figures to avoid errors in totals and calculations.
Do provide complete contact information, including email and phone number, to facilitate communication.
Do submit your form before the due date to avoid penalties and interest charges.

Don't leave any sections of the form blank; if a section does not apply, indicate “0” or write “N/A”.
Don't forget to include the account number on any payments or correspondence.
Don't use outdated forms or instructions; always use the most current version available.
Don't hesitate to contact the CDTFA for clarification if you encounter uncertainties or questions.

Misconceptions

Misconception 1: The Boe 401 A2 form is only for large businesses.

This form is designed for any business that needs to report sales and use tax, regardless of its size. Small businesses can and should use this form when necessary.
Misconception 2: The form only needs to be filled out annually.

In actuality, this form is used for each reporting period, which may be quarterly or monthly, depending on individual business circumstances. Proper timing is crucial.
Misconception 3: Sales tax collected does not need to be reported if a business has no taxable income.

Even if there are no taxable transactions, businesses are required to submit a return indicating zero activity. This ensures compliance with reporting obligations.
Misconception 4: Only physical sales are subject to the Boe 401 A2 form.

Both online and physical sales may need to be reported. The form encompasses all types of sales conducted within California.
Misconception 5: Completing the form guarantees tax exemption.

Filing the form does not automatically grant exemptions. It is essential to follow specific guidelines and criteria for claiming exemptions correctly.
Misconception 6: The Boe 401 A2 form does not require detailed records.

While the form itself may seem straightforward, businesses must maintain thorough records to support the reported figures. This documentation is critical for audits or inquiries.
Misconception 7: There are no consequences for incorrect information on the form.

Filing the form with inaccurate data can lead to penalties and interest charges. It is vital to ensure all information is accurate and complete to avoid consequences.
Misconception 8: Tax payments are not required until the form is submitted.

Tax liabilities accrue throughout the reporting period. Businesses must ensure payments are made timely to avoid extra penalties.
Misconception 9: Once the form is filed, there is no need to keep a copy.

Businesses should always retain a copy of filed forms for their records. This helps facilitate future reference and is essential for any audits or inquiries.

Key takeaways

Understanding and correctly filling out the CDTFA-401-A2 form is essential for compliance with California tax regulations. Here are some key takeaways to consider:

The form is used for reporting state, local, and district sales and use tax. Accurate reporting ensures that taxpayers meet their obligations and avoid penalties.
It is crucial to check if the filing represents an amended return. If so, indicate this by checking the appropriate box on the form.
Deduction sections on the form allow for the reporting of nontaxable transactions. If applicable, fill out Sections A and B on page 2 to ensure you are not taxed on exempt items.
Payments and credits must be carefully calculated. Pay attention to total amounts due and ensure that all calculations are based on the instructions provided, which may include penalties or interest if applicable.

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