Sales and Use Tax Electronic Return Originators (ERO's)

1. What is E-Filing?
2. What is an authorized Electronic Return Originator?
3. How does an organization or individual become an authorized Electronic Return Originator?
4. What is a qualifications review?
5. What is system testing?
6. What should I do when I'm ready to test my system?
7. How does a taxpayer select an Electronic Return Originator?
8. How does a taxpayer enroll with an Electronic Return Originator?
9. How does a taxpayer file an electronic return?
10. Do I need to be a Certified Public Accountant to be an Electronic Return Originator?
11. Who should I contact if I have questions?

1. What is E-Filing?

E-Filing is a process which makes it possible for taxpayers to use the Internet to electronically file California Sales and Use Tax returns through authorized Electronic Return Originators (ERO).

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2. What is an authorized Electronic Return Originator?

An authorized Electronic Return Originator (ERO) is a private business or individual which the Board of Equalization (BOE) has authorized to receive tax return and payment information from taxpayers and forward it to the BOE for processing.

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3. How does an organization or individual become an authorized Electronic Return Originator?

An organization or individual interested in participating in the E-Filing Program as an Electronic Return Originator (ERO) must enroll with the Board of Equalization (BOE) by submitting a completed form BOE-400-ELF, Electronic Return Originator Application, successfully complete system testing, pass a qualifications review, and meet certain technical specifications. Details concerning these requirements are contained in the Sales and Use Tax E-Filing Handbook and Specifications, which is available by clicking here or by contacting the BOE E-Filing Coordinator.

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4. What is a qualifications review?

A qualifications review is conducted by the Board of Equalization to ensure that:

• The applicant is licensed to conduct business
• The applicant's personal and/or business tax returns are timely-filed
• The applicant's liabilities are paid and current

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5. What is system testing?

System testing is a predetermined selection of transmission scenarios that tests the applicant's ability to receive data from, and transmit data to, the Board of Equalization. Additional information regarding system testing is contained in the Sales and Use Tax E-Filing Handbook and Specifications.

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6. What should I do when I'm ready to test my system?

Contact the Board of Equalization (BOE) E-Filing Coordinator and arrange for the test package and transmittal of test returns. Transmit the test returns to the BOE in the required format. After initial validation tests are performed, the BOE will inform you whether the test returns have been accepted for processing. You will be notified of test results when all tests are completed.

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7. How does a taxpayer select an Electronic Return Originator?

An alphabetical listing of all authorized ERO's, including the hyperlink for each one, is provided in the E-Filing Taxpayer Information section and is available by clicking here.

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8. How does a taxpayer enroll with an Electronic Return Originator?

A taxpayer must enroll with an Electronic Return Originator (ERO) before filing its first electronic return with that ERO. During the enrollment process, the ERO must assign a Password/PIN to each taxpayer and must ensure that each taxpayer completes a Taxpayer's Declaration of Intent to E-File. A copy of the Declaration is available by clicking here. The ERO must retain a completed Declaration for each taxpayer that files an electronic return.

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9. How does a taxpayer file an electronic return?

A taxpayer eligible to E-File will contact the Electronic Return Originator (ERO) with which it has enrolled and notify the ERO that it wishes to file a return. The ERO will receive all the information necessary to file the return on the taxpayer's behalf. When the return is complete, the ERO will forward it to the Board of Equalization (BOE) for processing. The ERO must forward the return information in a format acceptable to the BOE. Format requirements are contained in the Sales and Use Tax E-Filing Handbook and Specifications, or by contacting the BOE E-Filing Coordinator.

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10. Do I need to be a Certified Public Accountant to be an Electronic Return Originator?

No. An Electronic Return Originator is not required to hold any professional designation.

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11. Whom should I contact if I have questions?

You may contact the E-Filing Coordinator at:

Phone: 916-323-6353
FAX: 916-322-4530
E-mail: Efile@boe.ca.gov

Or you can write to the following address:

State Board of Equalization
E-Services Coordinator, MIC:92
P.O. Box 942879
Sacramento, CA 94279-0092