California DOR 2026: State Tax Filing, Refund, Login & Phone
California does not use one single “Department of Revenue” for every tax task. Most people searching for the California Department of Revenue actually need the Franchise Tax Board for income tax and refunds, CDTFA for sales and use tax, EDD for payroll taxes, BOE/county offices for property tax, or DMV/SOS for vehicle and business entity tasks.
Quick Answer: Is There a California Department of Revenue?
California does not have one universal tax office commonly called “California Department of Revenue” like some other states. The correct agency depends on the task: FTB handles personal income tax, corporation tax and California income tax refunds; CDTFA handles sales and use tax plus many special taxes and fees; EDD handles employer payroll taxes, UI, ETT, SDI and PIT withholding; BOE and counties handle property tax oversight, assessments and local tax bills.
Individuals
Use FTB for California Form 540, MyFTB, CalFile, payments, letters, refund status, 1099-G/1099-INT and income tax help.
Sellers and businesses
Use CDTFA for seller’s permits, sales and use tax, district tax rates, account login, filing, payments and permit verification.
Employers
Use EDD for payroll taxes, e-Services for Business, UI rate, ETT, SDI, PIT withholding, DE 4 and payroll tax due dates.
California Department of Revenue Key Facts for 2026
Use this table before logging in, calling or paying. It helps route a California tax question to the correct official agency.
| User question | Correct California answer | Best next step |
|---|---|---|
| Where do I file California income tax? | Use the Franchise Tax Board for personal income tax, business income tax, payments and income-tax notices. | Use FTB online services, MyFTB or current Form 540 guidance. |
| Where do I check California tax refund status? | Use FTB “Where’s My Refund?” for California income tax refunds. | Prepare SSN, ZIP code, exact refund amount and address numbers. |
| How long does a California refund take? | FTB lists typical personal refund timing as up to 3 weeks for e-file and up to 3 months for paper returns on its refund page. | Use the refund tool before calling. |
| Where do I file sales tax? | Use CDTFA Online Services for sales and use tax accounts. | Log in with CDTFA username/password and prepare account number, sales, purchases and deductions. |
| What is the California sales tax rate? | The statewide base sales and use tax rate is 7.25%, and local district taxes may increase the rate. | Use the CDTFA address/rate lookup for the exact location. |
| Where do I register for a seller’s permit? | Use CDTFA registration for permits, licenses or accounts. | Register before making taxable sales when required. |
| Who handles payroll taxes? | EDD handles employer payroll tax accounts, UI, ETT, SDI and PIT withholding. | Use e-Services for Business and current EDD rates. |
| What are 2026 EDD payroll rates? | 2026 UI rates use Schedule F+ from 1.5% to 6.2% on a $7,000 taxable wage limit; ETT is 0.1% on $7,000; SDI withholding is 1.3% and all wages are subject to SDI. | Check your DE 2088 and EDD rate page. |
| Who handles property tax bills? | Property tax bills are usually handled by county tax collectors, while county assessors handle values and BOE provides oversight. | Use BOE county contacts to find the correct county office. |
California Tax Agency Map: FTB vs CDTFA vs EDD vs BOE vs DMV vs SOS
The fastest way to solve a California tax problem is to start with the right agency. “California Department of Revenue” is a search shortcut, not a single portal for every tax.
| Need | Correct agency | Common mistake | Official starting point |
|---|---|---|---|
| Personal income tax return, refund, payment, notice | Franchise Tax Board | Going to CDTFA or IRS for a California refund. | FTB.ca.gov |
| Sales tax, seller’s permit, use tax, district tax, special taxes | CDTFA | Trying to manage a seller’s permit in MyFTB. | CDTFA.ca.gov |
| Payroll taxes, UI rate, SDI, PIT withholding, DE 4 | Employment Development Department | Calling FTB about employer payroll rate notices. | EDD Payroll Taxes |
| Property value, exemptions, tax bill, appeals | County assessor, county tax collector, BOE oversight | Expecting FTB or CDTFA to pay a property tax bill. | BOE county contacts |
| LLC/corporation filing, statement of information | California Secretary of State | Thinking tax registration forms the business entity. | BizFile Online |
| Vehicle registration collection, DMV fees | DMV, sometimes FTB collection programs | Confusing DMV registration with income tax refund. | California DMV |
California DOR Action Helper: Which Official Agency Do You Need?
Choose your task and this helper points you to the right California agency. It does not collect personal data.
Select what you need. The helper will give you the correct agency, what to prepare and the official page to open.
California Tax Login: MyFTB, CDTFA Online Services and EDD e-Services
California has multiple tax logins. Use MyFTB for income tax accounts, CDTFA Online Services for sales/use tax and special taxes, and EDD e-Services for Business for payroll tax accounts.
MyFTB login
MyFTB gives individuals, business representatives and tax professionals online access to account details, payment history, notices, correspondence and secure account chat.
Open MyFTBCDTFA Online Services
Use CDTFA Online Services to register, file returns, make payments, request relief, set up payment plans, verify permits and manage sales/use tax accounts.
Open CDTFA loginEDD e-Services for Business
Use EDD e-Services to manage employer payroll tax accounts, get UI rate information, file reports and make payroll tax deposits.
Open EDD e-ServicesCalifornia State Tax Filing 2026: What You File and Where
California state tax filing depends on the tax type. Individuals normally use FTB for Form 540 or 540NR. Businesses may need FTB for income/franchise tax, CDTFA for sales/use tax, EDD for payroll taxes, and county offices for property tax.
| Tax filing task | Agency | What to prepare |
|---|---|---|
| California resident income tax | FTB | Federal return, W-2/1099, California adjustments, credits, payments and withholding. |
| California nonresident/part-year return | FTB | California-source income, residency dates, federal return and apportionment details. |
| Corporation, S corporation, LLC, partnership tax | FTB | Entity number, federal return, California schedules, franchise tax and estimated payments. |
| Sales and use tax return | CDTFA | CDTFA account number, sales, purchases, taxable transactions, deductions and payment method. |
| Payroll tax returns and deposits | EDD | Employer payroll records, employee wages, PIT withholding, UI/ETT/SDI calculations and due dates. |
| Property tax bill or assessment | County / BOE oversight | Parcel number, assessed value notice, tax bill, exemption records and county deadline. |
California Tax Refund Status: FTB “Where’s My Refund?”
For California personal income tax refunds, use the Franchise Tax Board refund status tool. Before starting, FTB asks for Social Security number, ZIP code, exact refund amount, and the numbers in your mailing address.
Before checking refund status
- Confirm you are checking a California FTB income tax refund, not an IRS federal refund.
- Have your SSN, ZIP code, exact refund amount and mailing address numbers ready.
- Allow normal processing time before assuming there is a problem.
- Use MyFTB for secure account details and refund-related chat when available.
Typical timing to know
FTB’s refund page lists typical timing as up to 3 weeks for e-filed personal refunds and up to 3 months for paper-filed refunds. Some returns require extra review for accuracy, completeness, fraud prevention or identity protection.
California Sales and Use Tax: CDTFA Rate, Seller’s Permit, Filing and Payments
CDTFA handles California sales and use tax. The statewide tax rate is 7.25%, and many cities/counties have district taxes that increase the rate. Sellers should use CDTFA’s address lookup and rate pages before collecting tax.
| Sales tax topic | What to know | Best action |
|---|---|---|
| Base statewide rate | California statewide sales and use tax rate is 7.25%. | Do not stop at 7.25% if local district taxes apply. |
| District taxes | District rates can range from 0.10% to 2.00%, and some locations have more than one district tax. | Look up the rate by address for every selling location or shipping destination rule. |
| Seller’s permit | Many retailers and sellers need a CDTFA seller’s permit before making taxable sales. | Register online through CDTFA. |
| Online filing | CDTFA says eligible accounts can file online using username and password. | Prepare account number, sales, purchases, transactions, deductions and payment information. |
| Permit verification | CDTFA online services include permit, license and account verification. | Verify permits before relying on resale/exemption documents. |
California Payroll Taxes 2026: EDD UI, ETT, SDI and PIT Withholding
California payroll taxes are handled through EDD, not FTB or CDTFA. EDD publishes contribution rates, withholding schedules, meals/lodging values and e-Services for Business access.
| 2026 payroll item | Current EDD rule | Employer action |
|---|---|---|
| UI rate schedule | 2026 UI schedule is Schedule F+, with UI contribution rates from 1.5% to 6.2%. | Check your Notice of Contribution Rates and Statement of UI Reserve Account (DE 2088). |
| UI taxable wage limit | UI taxable wage limit is $7,000 per employee, per calendar year. | Track taxable wages separately from total wages. |
| New employer UI rate | New employers are assigned a 3.4% UI rate for two to three years. | Review EDD experience rating guidance after the new-employer period. |
| ETT rate | 2026 ETT rate is 0.1% on a $7,000 taxable wage limit. | Calculate ETT with UI payroll records. |
| SDI rate | 2026 SDI withholding rate is 1.3%, and all wages are subject to SDI contributions. | Update payroll systems and employee withholding calculations. |
| DE 4 and W-4 | New hires should complete federal W-4 and California DE 4; if no valid DE 4 is provided, withhold as single with zero allowances. | Keep signed withholding certificates in payroll records. |
California Business Tax Workflow: SOS → IRS → FTB → CDTFA → EDD → Local City/County
A California business often needs more than one registration. Forming a business entity does not automatically create every state tax account.
| Step | Where to go | Why it matters | Common mistake |
|---|---|---|---|
| 1. Form/search business entity | California Secretary of State | Creates or manages LLC/corporation records. | Thinking FTB or CDTFA forms the LLC. |
| 2. Get federal EIN | IRS | Needed for payroll, bank accounts and many tax registrations. | Paying avoidable third-party EIN fees. |
| 3. Income/franchise tax | FTB | California businesses may owe annual tax, franchise tax or income tax. | Confusing SOS annual filings with FTB tax payments. |
| 4. Sales tax permit | CDTFA | Required for many sellers of taxable goods and some business activities. | Selling taxable products before permit registration. |
| 5. Payroll tax account | EDD | Required when hiring employees and handling withholding/payroll taxes. | Using only payroll software without checking EDD account setup. |
| 6. Local business license | City/county | Local business tax certificates, zoning, health permits or local approvals may apply. | Assuming state registration replaces local compliance. |
California Property Tax: County Assessor, County Tax Collector and BOE Oversight
Property tax in California is locally administered. County assessors handle assessed value and exemptions, while county tax collectors handle property tax bills and payments. BOE provides property tax oversight and county contact resources.
Start with the county when you need
- Property tax bill payment or installment status.
- Assessed value, ownership or parcel questions.
- Homeowners’ exemption or other exemption claim.
- Assessment appeal deadline or local board process.
- Penalty, delinquency or tax-defaulted property information.
BOE’s role
The BOE Property Tax Department acts in an oversight capacity to help ensure compliance by California’s 58 county assessors with property tax laws, regulations and assessment issues. It is not the normal place where homeowners pay a county property tax bill.
California Tax Letter, Notice, Bill or Collection: What To Do Next
A California tax notice can come from FTB, CDTFA, EDD, BOE, DMV, a county tax collector or another agency. Always identify the issuing agency before logging in, paying or calling.
| Notice type | Likely agency | First thing to check | Best action |
|---|---|---|---|
| Income tax balance, refund, audit or payment notice | FTB | Tax year, notice number, account type and deadline. | Use MyFTB, respond to a letter, or call FTB with notice ready. |
| Sales tax, seller’s permit or special tax notice | CDTFA | Account number, reporting period, filing/payment record. | Log in to CDTFA Online Services and compare return records. |
| Payroll tax rate, deposit, UI/SDI/PIT withholding notice | EDD | Employer account number, DE 2088, payroll quarter and wage records. | Use e-Services for Business or EDD payroll contact path. |
| Property tax bill, penalty or assessment change | County assessor/tax collector | Parcel number, due date, installment, assessed value or exemption status. | Contact the county office listed on the bill or BOE county contacts. |
| Vehicle registration collection | DMV / FTB collections in some cases | Plate/VIN, DMV notice, payment status and collection agency reference. | Use the official notice instructions and avoid third-party payment links. |
California Local Tips: Los Angeles, Bay Area, San Diego, Sacramento and Counties
California tax issues often become local. Sales tax rates can differ by city, property tax is county-based, and local business licenses can be separate from state tax accounts.
Los Angeles and Orange County tip
Do not assume one sales tax rate for all Southern California customers. Use CDTFA’s address lookup for each city or jurisdiction, especially when shipping goods or operating across multiple cities.
Bay Area tip
San Francisco, Oakland, San Jose, Berkeley and nearby cities can have different combined sales tax rates and local business tax requirements. State tax registration does not replace city/county business registration.
San Diego and border business tip
Businesses near the border should keep clean resale, shipping, import/export, use tax and permit records. CDTFA and federal customs/IRS issues are separate.
Central Valley and agriculture tip
Farm, equipment, fuel, exemption and payroll questions may involve CDTFA, EDD, FTB and local county records. Keep exemption certificates, invoices and payroll records organized by tax type.
Wildfire/disaster records tip
Disaster areas may involve FTB filing relief, county property tax reassessment, insurance documents, FEMA/SBA records and replacement property documentation. Keep copies before calling.
Property tax tip
For value, exemptions and appeals, start with your county assessor. For bills, installment payments and penalties, start with your county tax collector.
California Tax Phone Numbers and Contact Paths
Use the correct phone number for the agency that actually handles your issue. Calling the wrong agency can waste hours.
| Need | Agency / phone | Notes |
|---|---|---|
| California income tax, refunds, MyFTB, business income tax | FTB: 800-852-5711; outside U.S. 916-845-6500 | Use FTB online services first for refund, payment, notices and MyFTB access. |
| Sales/use tax and CDTFA account help | CDTFA Customer Service Center: 1-800-400-7115 (TTY:711) | Representatives are listed as available Monday–Friday, 7:30 a.m.–5:00 p.m. Pacific time, except state holidays. |
| CDTFA outside 48 contiguous states | 1-916-445-6362 | Use CDTFA contact forms or official office pages if calling from outside the contiguous states. |
| EDD payroll tax assistance | EDD Taxpayer Assistance Center: 1-888-745-3886 | Use for payroll tax account, rates, filings and employer questions. |
| Property tax bill or value | County assessor / county tax collector | Use BOE county contacts to locate the correct local office. |
| Business entity records | California Secretary of State | Use BizFile Online for LLC/corporation filings and statements of information. |
California Department of Revenue FAQs
Visible FAQs below match the FAQPage schema included at the end of this article.
Does California have a Department of Revenue?
California does not use one single universal Department of Revenue for all tax tasks. Most California tax work is split across FTB, CDTFA, EDD, BOE, counties, DMV and the Secretary of State.
Which agency handles California income tax?
The California Franchise Tax Board handles personal income tax, corporation tax, income tax refunds, payments, MyFTB accounts and many income tax notices.
Which agency handles California sales tax?
The California Department of Tax and Fee Administration handles sales and use tax, seller’s permits, district tax rates, special taxes and many fee programs.
Which agency handles California payroll taxes?
The Employment Development Department handles California employer payroll taxes, including UI, ETT, SDI and PIT withholding.
How do I check a California tax refund?
Use the FTB refund status tool and prepare your Social Security number, ZIP code, exact refund amount and the numbers in your mailing address.
How long does a California refund take?
FTB lists typical personal refund timing as up to 3 weeks for e-filed returns and up to 3 months for paper-filed returns, although extra review can take longer.
What is MyFTB?
MyFTB is FTB’s online account service for individuals, business representatives and tax professionals to access account details, payment history, notices and correspondence.
What is CDTFA Online Services?
CDTFA Online Services is the secure portal used for sales and use tax registration, returns, payments, relief requests, payment plans and permit verification.
What is California’s statewide sales tax rate?
California’s statewide sales and use tax rate is 7.25%, but local district taxes can increase the total rate in many cities and counties.
How do I find the correct California sales tax rate?
Use CDTFA’s address-based sales and use tax rate lookup to find the current rate for a specific location.
Do I need a California seller’s permit?
Many sellers of taxable goods in California need a seller’s permit from CDTFA before making taxable sales. Use CDTFA registration to confirm requirements.
Who handles California property tax bills?
County tax collectors usually handle California property tax bills and payments, while county assessors handle values and exemptions.
What does the BOE do for property tax?
The State Board of Equalization provides property tax oversight and helps ensure county assessor compliance, but it is usually not where homeowners pay property tax bills.
Who handles California business entity filings?
The California Secretary of State handles LLC and corporation entity filings, while FTB, CDTFA and EDD handle different tax accounts.
Is a seller’s permit the same as a business license?
No. A seller’s permit is a CDTFA tax permit. A city or county business license or business tax certificate may also be required separately.
What is the FTB phone number?
The general FTB phone number commonly used for tax help is 800-852-5711. Outside the United States, FTB lists 916-845-6500.
What is the CDTFA phone number?
The CDTFA Customer Service Center number is 1-800-400-7115, with TTY service at 711.
What is the EDD payroll tax phone number?
EDD lists the Taxpayer Assistance Center for payroll tax questions at 1-888-745-3886.
What are the 2026 California UI rates?
EDD lists 2026 UI Schedule F+ with contribution rates from 1.5% to 6.2% and a $7,000 taxable wage limit per employee.
What is the 2026 California SDI rate?
EDD lists the 2026 SDI withholding rate as 1.3%, and all wages are subject to SDI contributions.
What is the 2026 California ETT rate?
EDD lists the 2026 ETT rate as 0.1% with a $7,000 taxable wage limit per employee.
What should I do if I received a California tax notice?
Identify the issuing agency, tax year, account number, deadline and requested action. Then respond only through the official agency portal or contact path.
Is this website an official California tax website?
No. This is an independent informational guide. Use official California agency websites for filing, payments, refund status, account access and legal tax decisions.
Should I call FTB or CDTFA?
Call FTB for income tax, refunds, MyFTB and corporation tax. Call CDTFA for sales and use tax, seller’s permits, district tax rates and special taxes or fees.
Final Recommendation: Use This as Your California Tax Agency Roadmap
Start with the correct California agency before filing, paying, logging in or calling. Use FTB for income tax and refunds, CDTFA for sales and use tax, EDD for payroll taxes, BOE/county offices for property tax, and the Secretary of State for business entity records. Complete all sensitive actions only on official California government websites.
Last editorial update: June 6, 2026. Verify final filing, payment, refund, payroll, sales tax, property tax and legal details on official California agency pages.