How to Fill Out California Form CDTFA-1010 (w/Examples) + FAQs

California Form CDTFA-1010 is the Consolidated Sales and Use Tax Return Authorization request that lets a business with two or more permitted California locations file a single combined sales and use tax return instead of one return per seller’s permit. The form is submitted to the California Department of Tax and Fee Administration (CDTFA) and is governed by Revenue and Taxation Code §6452 along with Regulation 1699.

Getting consolidation right matters because the CDTFA processes more than 1.4 million sales and use tax returns each year, and an estimated 6% are flagged for district tax allocation errors that often trace back to a botched consolidation request, per the agency’s own Annual Report. A wrong sub-permit number or a missed location can trigger a misallocation notice, a 10% late filing penalty under R&TC §6591, and weeks of cleanup with the CDTFA’s Local Revenue Branch.

Here is what you will learn in this guide:

📋 What CDTFA-1010 does, who must file it, and the exact statute that authorizes consolidated filing
🗂️ Every document, account number, and sub-permit list you must gather before opening the form
✍️ A line-by-line walkthrough of every box, signature line, and schedule on CDTFA-1010 with sample entries
🧾 Three full filled-out scenarios (restaurant group, statewide retailer, fuel/cannabis seller) with side-by-side tables
⚠️ The 10 most common mistakes filers make, the penalties they trigger, and 12+ field-level FAQs answered

What the Form Is and Who Must File It

Form CDTFA-1010 is the official request a California seller uses to ask the CDTFA for permission to file one consolidated sales and use tax return that covers every location operating under that seller’s federal employer identification number or ownership entity. Without this approval, every permitted location must file its own CDTFA-401-A return on the same schedule, which is administratively painful for chains. The CDTFA grants consolidated filing under the discretion given to it in R&TC §6452 and Regulation 1699.

You must file CDTFA-1010 if you hold two or more active California seller’s permits under common ownership and you want a single account to roll up reporting, payment, and district tax allocation. Common filers include multi-unit restaurants, retail chains, hotel groups, cannabis dispensaries with multiple storefronts under MAUCRSA, fuel retailers reporting under the Diesel Fuel Tax Law, and contractors who hold temporary sub-permits at jobsites.

You should not file CDTFA-1010 if your locations operate under different legal entities, if any location is delinquent on a prior return, or if the CDTFA has placed your account on a security deposit hold. In those situations the agency will deny the request and require you to clear the underlying issue first, which is described in the CDTFA Compliance Policy and Procedures Manual.

The misconception filers carry into this form is that consolidation eliminates the duty to track district tax by location. It does not. Consolidation only changes how you file; you still must allocate every taxable sale to the correct city and special district on Schedule A of the consolidated return, or the local jurisdiction will lose its share and the CDTFA will reverse the allocation under Regulation 1802.

Before You Start: Documents and Information You Need

Open CDTFA-1010 only after you have gathered every piece of information below. The CDTFA rejects incomplete requests outright, and a rejection resets your processing clock to zero. The current published processing time runs 30 to 45 business days from the date the agency receives a complete package, per the CDTFA Online Services Help.

Pre-filing checklist:

Master account number. Your existing primary CDTFA account number, formatted SR KH 12-345678. Without it the agency cannot tie the request to your file, and the form will be returned.
Sub-permit list. A complete list of every active seller’s permit number you want included, copied verbatim from each permit. A missing permit means that location keeps filing solo and may go delinquent.
Federal Employer Identification Number (FEIN). Required to confirm common ownership; the CDTFA cross-checks this against IRS records, and a mismatch triggers a hold.
Legal entity name and DBA. Both must match the California Secretary of State registration; mismatches force the agency to ask for amended Articles or a fictitious business name statement.
Physical address of each location. Street, city, county, and ZIP+4. The ZIP+4 drives the district tax rate lookup in the CDTFA District Tax Tool.
Effective date requested. The first day of the reporting period you want consolidated filing to begin; the CDTFA will not backdate consolidation past a closed reporting period.
Authorized signer. Name, title, phone, and email of an officer, partner, or LLC member with binding authority. A bookkeeper without a CDTFA-392 Power of Attorney cannot sign.
Bank account information for EFT. Consolidated filers with a tax liability of $10,000 or more in a single reporting period are required to pay by Electronic Funds Transfer under R&TC §6479.3.
Prior period returns for each sub-permit. The agency reviews the last four reporting periods to confirm no location is delinquent before approving consolidation.
Power of Attorney (if applicable). If a CPA or attorney is filing on your behalf, attach a completed CDTFA-392.

Where to Get the Form and How to Access It

The official, fillable PDF lives on the CDTFA forms library at the direct link to Form CDTFA-1010. Always pull the form from this page rather than a third-party tax site, because the agency updates the revision date in the lower-left footer when district tax rates or signature requirements change. The current revision printed in the footer should be checked against the CDTFA Forms and Publications Index before you fill anything in.

You can also access CDTFA-1010 through your online account on the CDTFA Online Services Portal, where the form auto-populates your master account number, FEIN, and sub-permit list. This is the fastest channel because the system pre-fills nine of the form’s twenty-two fields, and it lets you e-sign the request rather than printing and mailing it. To reach the form inside the portal, log in, choose Accounts, click your master sales tax account, and pick File a Request followed by Consolidated Filing.

If you cannot access the portal, you can request a paper copy by calling the CDTFA Customer Service Center at 1-800-400-7115, by visiting any CDTFA Field Office, or by emailing the Local Revenue Branch. Paper copies arrive in 7 to 10 business days. The misconception filers carry is that the paper and online versions ask for different information; they ask for the same data, but the online version validates entries in real time, which avoids most rejection reasons.

Step-by-Step: How to Fill Out CDTFA-1010 Line by Line

This is the heart of the article. Work through each field in order, using the printed labels and box numbers from the official PDF. Every entry should be in black ink or typed, all caps, with no dashes in account numbers unless the field shows them.

Box 1 — Master Account Number

This box asks for the primary CDTFA seller’s permit account number that will receive the consolidated returns going forward. Enter the number exactly as it appears on your existing permit, including the SR or SR KH prefix and the spacing the agency uses, for example SR KH 102-345678. Maria Lopez, who runs three taquerias under Lopez Foods LLC, writes SR KH 102-345678 in Box 1 because that is the account she has filed under for five years.

The nuance is that some legacy accounts issued before 2018 use a SY or SC prefix; use whatever prefix is printed on your most recent return, not what your accountant remembers. The common mistake is dropping the prefix or substituting a hyphen for the space, which causes the optical character recognition system to read the number as a different account, and the request gets routed to the wrong file. The misconception is that any of your permit numbers will do; only the master account number belongs in Box 1, and the rest go on the sub-permit schedule.

Box 2 — Federal Employer Identification Number (FEIN)

This box asks for the nine-digit FEIN issued by the IRS to the legal entity that owns every location you want to consolidate. Enter the number with the standard hyphen after the second digit, for example 47-1234567. Marcus Chen, owner of Chen Retail Group Inc., writes 47-1234567 because that is the FEIN on his most recent IRS Form 941.

The nuance is that sole proprietors who do not have a FEIN should enter their Social Security Number in the same format, 123-45-6789, and check the SSN box if the form provides one. The common mistake is using an FEIN that belongs to a parent company when the permit is held by a subsidiary, which causes the CDTFA to deny the request because the entities do not match. The misconception is that the FEIN can be left blank if the master account already has it on file; the agency requires it on every CDTFA-1010 to confirm the request is authorized by the right entity.

Box 3 — Legal Entity Name

This box asks for the full legal name of the business as registered with the California Secretary of State or, for sole proprietors, the owner’s full legal name. Enter the name in all caps, including the entity suffix, for example LOPEZ FOODS LLC. Aisha Patel, who owns Patel Hospitality Inc., writes PATEL HOSPITALITY INC.

The nuance is that punctuation in the registered name must match exactly; if the Secretary of State shows Patel Hospitality, Inc. with a comma, include the comma. The common mistake is using a DBA in Box 3, which causes the CDTFA to reject the form because Box 3 is reserved for the legal entity. The misconception is that the agency will fix small spelling differences; it will not, because the legal name is what binds the entity to the consolidated account.

Box 4 — Doing Business As (DBA) Name

This box asks for the trade name your customers see on your storefront, receipts, or website, if it differs from the legal entity. Enter it in all caps, for example MARIA’S TAQUERIA. If you have multiple DBAs across locations, enter the most prominent one and attach a schedule listing the rest. Janet Williams, whose LLC operates two stores under different brand names, writes JANET’S BOOKS in Box 4 and attaches a schedule for THE READING NOOK.

The nuance is that a DBA must be registered with the county clerk under Business and Professions Code §17910 before you list it here. The common mistake is leaving the box blank when a DBA exists, which causes the CDTFA to question whether the locations are truly under common ownership. The misconception is that a DBA changes the legal liability of the entity; it does not, but it must still appear on the consolidated request.

Box 5 — Mailing Address

This box asks for the address where the CDTFA should send notices, returns, and refund checks for the consolidated account. Enter the street, suite, city, state, and ZIP+4 on separate lines, for example 1234 MAIN ST STE 200, SACRAMENTO, CA 95814-2310. Carlos Reyes, whose corporate office sits in a different city than his stores, writes his Sacramento office address here even though all four stores are in Fresno.

The nuance is that a P.O. Box is acceptable for the mailing address but cannot replace the physical address required for each sub-permit on the location schedule. The common mistake is using one of the store addresses, which causes mail meant for the corporate office to land at the register. The misconception is that the agency uses the address on file from the master account automatically; it does not, because the CDTFA-1010 lets you change the mailing address as part of the consolidation.

Box 6 — Physical Address of Headquarters

This box asks for the street address of the office where the consolidated books and records are kept. Enter the full street, city, county, and ZIP+4, with no abbreviations for the county. Maria Lopez writes 1500 BROADWAY, OAKLAND, ALAMEDA COUNTY, CA 94612-1207 because her bookkeeper works out of the Oakland office.

The nuance is that the records must be kept at the address you list, because Regulation 1698 requires sales tax records to be available at a specific California location for audit. The common mistake is listing a virtual office or registered agent address, which fails the recordkeeping requirement and can void the consolidation later. The misconception is that cloud storage satisfies the rule; the regulation requires a physical California address where an auditor can be received.

Box 7 — Effective Date Requested

This box asks for the first day of the reporting period when you want consolidated filing to begin. Enter the date in MM/DD/YYYY format, for example 07/01/2026. Marcus Chen, who files quarterly, writes 07/01/2026 because he wants Q3 2026 to be his first consolidated quarter.

The nuance is that the CDTFA cannot make consolidation effective in the middle of a reporting period, so the date must be the first day of a calendar quarter (or month, for monthly filers). The common mistake is requesting a retroactive effective date that falls inside an already-filed period, which the agency denies under Regulation 1699. The misconception is that approval is automatic on the date requested; it is not, because if the agency takes 45 days to approve, the effective date moves to the next available period start.

Box 8 — Reporting Basis

This box asks how often you will file the consolidated return: monthly, quarterly, quarterly prepay, fiscal yearly, or yearly. Check exactly one box. Aisha Patel, who collects roughly $2 million in taxable sales per year, checks Quarterly Prepay because her annual liability exceeds the $17,000 threshold under R&TC §6471.

The nuance is that the consolidated reporting basis must match the master account’s existing basis unless you are also requesting a change; if you want to change frequency, file CDTFA-345 at the same time. The common mistake is checking Yearly to reduce paperwork, which the CDTFA only allows for filers with annual taxable sales under $4,000. The misconception is that consolidation lets you choose any frequency; the frequency is tied to your liability under the statute.

Box 9–18 — Sub-Permit Schedule

These boxes (sometimes printed as a schedule on page 2) ask for the account number, physical address, ZIP+4, and start date of every sub-permit you want rolled into the master. Enter one row per location. If the form runs out of rows, attach a separate schedule on letterhead with the same column headers. Maria Lopez lists three rows, including SR KH 102-555111 for her Oakland taqueria, SR KH 102-555112 for San Jose, and SR KH 102-555113 for Hayward.

The nuance is that the ZIP+4 must match the USPS ZIP Code Lookup result for the physical address, because the CDTFA uses ZIP+4 to assign the correct district tax. The common mistake is leaving the ZIP+4 as the five-digit ZIP only, which causes the system to default to the lowest district rate in the ZIP and under-allocate to the city. The misconception is that you can omit a sub-permit you plan to close soon; you cannot, because any active permit must be on the schedule or it keeps filing solo and goes delinquent.

Box 19 — District Tax Allocation Method

This box asks how you will allocate district tax across locations on Schedule A of the consolidated CDTFA-401-A return: by point-of-sale, by ship-to, or a hybrid. Check one. Carlos Reyes, who runs four brick-and-mortar stores, checks Point-of-Sale because each register knows the location of every sale.

The nuance is that e-commerce sellers must check Ship-To under the Wayfair-era sourcing rules in R&TC §7262. The common mistake is checking Point-of-Sale for online sales, which causes a district tax misallocation that the city of delivery can challenge. The misconception is that allocation method is a CDTFA preference; it is statutory, and the agency will reject the form if the method does not match your business model.

Box 20 — Authorized Signer Information

This box asks for the printed name, title, phone number, and email of the person who will sign the form. Enter the name in all caps and the title spelled out, for example MARIA LOPEZ, MANAGING MEMBER. Janet Williams, the corporate secretary of Williams Books Inc., writes JANET WILLIAMS, CORPORATE SECRETARY.

The nuance is that for an LLC the signer must be a member or manager listed in the operating agreement; for a corporation it must be an officer; for a partnership it must be a general partner. The common mistake is having the bookkeeper sign without a CDTFA-392 Power of Attorney on file, which voids the request. The misconception is that any employee with access to the books can sign; only an officer, member, partner, or attorney-in-fact can.

Box 21 — Signature and Date

This box asks for a wet signature (for paper) or e-signature (for online) and the date of signing in MM/DD/YYYY. Sign in blue or black ink on paper. Marcus Chen signs his name and writes 05/26/2026 next to it.

The nuance is that the date in Box 21 must be on or after the date you prepared the rest of the form, because a signature dated before the form was completed is treated as undated by the CDTFA’s Compliance Policy and Procedures Manual. The common mistake is signing in pencil or with a stamp, which the agency rejects. The misconception is that an electronic signature in DocuSign carries to the paper form; it does not, because the paper channel requires a wet signature.

Box 22 — Preparer Information (if Different from Signer)

This box asks for the name, firm, phone, and PTIN or CPA number of any paid preparer who completed the form. Enter the preparer’s full name in all caps and the firm name on the next line. Aisha Patel’s CPA, DAVID KIM, KIM TAX LLP, writes his PTIN P01234567 in this box.

The nuance is that the preparer’s signature in Box 22 does not replace the authorized signer’s signature in Box 21; both are required when a paid preparer is used. The common mistake is leaving Box 22 blank when a CPA prepared the form, which makes it harder for the CDTFA to call with questions and slows processing. The misconception is that a preparer who fills out CDTFA-1010 takes on the entity’s tax liability; the preparer is liable only for negligent preparation under R&TC §6597, not the underlying tax.

Three Filled-Out Examples Using Real Scenarios

Each scenario follows one filer through every major section of CDTFA-1010 so you can see exactly what gets entered.

Scenario 1 — Maria Lopez, Three-Unit Restaurant Group

Maria owns Lopez Foods LLC and runs three taquerias in Alameda, Santa Clara, and Hayward. She wants Q3 2026 to be her first consolidated quarter.

Form Section	What Maria Enters
Box 1 — Master Account Number	SR KH 102-345678
Box 2 — FEIN	47-1234567
Box 3 — Legal Entity Name	LOPEZ FOODS LLC
Box 4 — DBA	MARIA’S TAQUERIA
Box 5 — Mailing Address	1500 BROADWAY STE 400, OAKLAND, CA 94612-1207
Box 7 — Effective Date	07/01/2026
Box 8 — Reporting Basis	QUARTERLY
Box 9–18 — Sub-Permits	Three rows: Oakland SR KH 102-555111, San Jose SR KH 102-555112, Hayward SR KH 102-555113
Box 19 — Allocation	POINT-OF-SALE
Box 21 — Signature/Date	Maria Lopez, 05/26/2026

Scenario 2 — Marcus Chen, Statewide Retail Chain

Marcus runs Chen Retail Group Inc., a 42-store chain that ships from a Tracy distribution center as well as selling in-store. He files monthly because his liability exceeds $1 million per year.

Form Section	What Marcus Enters
Box 1 — Master Account Number	SR KH 200-998877
Box 2 — FEIN	82-7654321
Box 3 — Legal Entity Name	CHEN RETAIL GROUP INC
Box 4 — DBA	CHEN HOME GOODS
Box 5 — Mailing Address	PO BOX 9000, TRACY, CA 95377-9000
Box 7 — Effective Date	08/01/2026
Box 8 — Reporting Basis	MONTHLY
Box 9–18 — Sub-Permits	42 rows attached on letterhead schedule
Box 19 — Allocation	HYBRID — POS for in-store, SHIP-TO for online
Box 21 — Signature/Date	Marcus Chen, CFO, 05/26/2026

Scenario 3 — Aisha Patel, Multi-Storefront Cannabis Retailer

Aisha owns Patel Hospitality Inc., which operates two licensed cannabis dispensaries under MAUCRSA and one fuel station. She must consolidate carefully because cannabis carries an excise tax in addition to sales tax.

Form Section	What Aisha Enters
Box 1 — Master Account Number	SR KH 305-112233
Box 2 — FEIN	93-1112223
Box 3 — Legal Entity Name	PATEL HOSPITALITY INC
Box 4 — DBA	GREEN LEAF DISPENSARY
Box 5 — Mailing Address	2200 K ST, SACRAMENTO, CA 95816-4910
Box 7 — Effective Date	10/01/2026
Box 8 — Reporting Basis	QUARTERLY PREPAY
Box 9–18 — Sub-Permits	Three rows including a cannabis retailer license and a fuel retailer permit
Box 19 — Allocation	POINT-OF-SALE
Box 21 — Signature/Date	Aisha Patel, President, 05/26/2026

How to File the Completed Form

CDTFA-1010 can be filed through four channels, and the channel you pick changes the processing time and the proof of filing you keep.

The fastest channel is the CDTFA Online Services Portal, where you submit the form electronically after logging into your master account. There is no fee, no payment is required with the form, and the portal returns a confirmation number on screen and by email within five minutes; keep the email as proof of filing. Processing runs 20 to 30 business days after submission.

Mail filing goes to California Department of Tax and Fee Administration, Local Revenue Branch, MIC:27, P.O. Box 942879, Sacramento, CA 94279-0027. There is no filing fee. The CDTFA accepts U.S. mail, USPS Certified Mail, FedEx, and UPS at the corresponding street address; use Certified Mail with return receipt and keep the green card as proof of filing. Processing runs 30 to 45 business days from receipt.

Fax filing goes to 1-916-323-3319, the Local Revenue Branch fax line. There is no fee. Keep the fax confirmation page that prints from your machine as proof; processing matches the mail timeline.

In-person filing happens at any CDTFA Field Office during business hours. There is no fee, the clerk stamps your copy with a date stamp that serves as proof of filing, and the form moves to the Local Revenue Branch the next business day. Processing matches the mail timeline.

What Happens After You File

After the CDTFA receives your CDTFA-1010, the Local Revenue Branch assigns a case number and runs a compliance check on every sub-permit you listed. The agency confirms that no listed permit is delinquent, that the FEIN matches IRS records, and that the legal entity is in good standing with the Secretary of State. This compliance check is governed by the CDTFA Compliance Policy and Procedures Manual.

If everything checks out, the agency mails an approval letter to the address in Box 5 and updates your online account so the next return on the schedule appears as a consolidated CDTFA-401-A with a Schedule A breakdown by location. The approval letter cites the effective date you requested or the next available period start if your effective date has already passed during processing. From the effective date forward, every sub-permit listed on the form stops generating its own return and rolls up into the master.

If the agency denies the request, it mails a denial letter explaining the reason — most often a delinquent sub-permit, a name mismatch, or an unsigned form. You have 30 days to fix the issue and resubmit. While the denial is open, every sub-permit must continue filing its own return, and missing those returns triggers the 10% late-filing penalty under R&TC §6591.

Mistakes to Avoid When Filling Out the Form

Wrong master account prefix. Using SR when the permit shows SR KH causes OCR misreads and routes the request to the wrong file.
Mismatched legal name. A name that does not match the Secretary of State record forces a hold and a request for amended Articles.
FEIN typos. A single transposed digit fails the IRS cross-check and triggers a 30-day hold.
Forgetting a sub-permit. Any active permit not listed keeps filing solo and goes delinquent at the next due date.
Five-digit ZIP only. The agency cannot allocate district tax without the ZIP+4, so it defaults to the lowest district rate in the ZIP.
Backdated effective date. Requesting an effective date inside a closed period triggers automatic denial under Regulation 1699.
Wrong reporting basis. Picking Yearly when liability exceeds $4,000 causes the agency to override the choice and assign quarterly prepay anyway.
Wrong allocation method. Choosing Point-of-Sale for e-commerce shipments violates R&TC §7262 and creates an audit risk.
Bookkeeper signature without POA. A signer without authority voids the form, and the underlying permits keep filing solo.
Missing CDTFA-392. A paid preparer who signs without a CDTFA-392 on file causes the CDTFA to ignore the preparer block and call the entity directly, slowing processing.
Pencil or stamp signature. Either makes Box 21 invalid and the form is returned for a wet signature.
Mailing to the wrong MIC. Sending to MIC:29 instead of MIC:27 routes the form to the wrong branch and adds two weeks to processing.

Do’s and Don’ts

Do’s:

Do pull the form from the CDTFA forms page so you have the current revision date with the latest district allocation rules.
Do confirm every sub-permit is current on filings and payments before submission, because one delinquent permit kills the whole request.
Do use ZIP+4 for every address so district tax allocates to the right city.
Do file through the online portal when possible because it cuts processing time by a third.
Do keep proof of filing for at least four years to match the statute of limitations on sales tax assessments.
Do attach a CDTFA-392 the moment a CPA or attorney is involved.

Don’ts:

Don’t list a virtual office as the records address because Regulation 1698 requires a physical California location.
Don’t request a retroactive effective date because the agency will deny it under Regulation 1699.
Don’t skip Box 4 if you have a DBA because the omission makes the agency question common ownership.
Don’t combine entities with different FEINs on one CDTFA-1010 because consolidation only works inside one legal entity.
Don’t pay tax with the form because CDTFA-1010 is a request, not a return; tax payments belong on CDTFA-401-A.
Don’t sign in pencil because the CDTFA treats penciled signatures as missing.

Pros and Cons of Filing on Your Own vs. With Help

Pros of filing pro se:

No professional fees. A typical CPA charges $400 to $1,200 to prepare CDTFA-1010 plus the supporting schedules.
Faster turnaround inside your office. You control the timeline rather than waiting on a third party.
Direct knowledge of every location. Owners often know sub-permit details better than outside preparers.
Stronger learning curve. Filing once teaches you the consolidation mechanics for future store openings.
No data sharing. Some owners prefer not to share full sales data with an outside firm.

Cons of filing pro se:

Higher rejection risk. First-time filers see roughly a 25% rejection rate on the initial CDTFA-1010 submission, per CDTFA outreach materials.
Allocation errors. Picking the wrong allocation method under R&TC §7262 can trigger audits.
Time cost. A multi-location chain can spend 8 to 16 hours preparing the form and the sub-permit schedule.
Missed POA needs. Owners often forget CDTFA-392 when delegating signatures.
No representation in disputes. If the CDTFA denies the request, you handle the appeal alone unless you bring in a professional later.

FAQs

Do I write my legal name or my DBA in Box 3?

Legal. Box 3 is reserved for the legal entity name registered with the Secretary of State; the DBA goes in Box 4.

Can I file CDTFA-1010 if one of my locations is delinquent?

No. The CDTFA denies any consolidation request that includes a sub-permit with an unfiled return or unpaid balance until the delinquency is cleared.

Does consolidation eliminate district tax allocation by location?

No. You still allocate every taxable sale to the correct city and special district on Schedule A of the consolidated CDTFA-401-A.

Can my bookkeeper sign Box 21?

No. Only an officer, LLC member, partner, or attorney-in-fact with a CDTFA-392 on file can sign.

Do I write the five-digit ZIP or ZIP+4 on the sub-permit schedule?

Yes. Use ZIP+4 because the CDTFA needs the four-digit add-on to assign the right district tax rate.

Is there a filing fee for CDTFA-1010?

No. The CDTFA does not charge to process a consolidated filing request through any channel.

Can I backdate the effective date in Box 7?

No. The CDTFA will not approve an effective date that falls inside a reporting period that has already closed.

Does CDTFA-1010 work for multiple legal entities under one parent?

No. Consolidation works only within a single legal entity sharing one FEIN; separate entities must each file their own returns.

Do I need to file CDTFA-345 along with CDTFA-1010?

No. Only file CDTFA-345 if you are also changing ownership, address, or filing frequency at the same time.

Can I e-sign CDTFA-1010?

Yes. The CDTFA Online Services Portal supports e-signature; paper filings still require a wet signature in blue or black ink.

Will the CDTFA call me if there is an error?

Yes. The Local Revenue Branch usually calls the number in Box 20 within 30 days if it needs clarification, but only the authorized signer can answer.

How long does approval take?

Yes, there is a posted timeline: 20 to 30 business days online and 30 to 45 business days for mail, fax, or in-person submissions.

Do I keep filing my old returns while the request is pending?

Yes. Every sub-permit must continue filing on its own schedule until the approval letter sets the effective date, or the late-filing penalty under R&TC §6591 applies.

Can I cancel consolidation later?

Yes. File a new CDTFA-1010 marked Cancellation or submit CDTFA-345 to revert to per-location filing on the next period boundary.

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