How to Fill Out California Form CDTFA-1064 (w/Examples) + FAQs

California Form CDTFA-1064 is the Vehicle, Vessel, or Aircraft Use Tax Clearance Request used by buyers and the California Department of Tax and Fee Administration to confirm whether use tax is owed on a vehicle, vessel, or aircraft and to request a clearance the DMV, DHCD, U.S. Coast Guard, or FAA needs before titling. The form sits at the center of California’s use tax program under Revenue and Taxation Code §§ 6201–6249, and a wrong entry can trigger a 10% negligence penalty, a 25% fraud penalty, or a hold on your title.

The CDTFA processes more than 1.7 million use tax filings each year, and roughly 1 in 8 vehicle, vessel, or aircraft transfers gets flagged for additional review when the buyer’s CDTFA-1064 is incomplete or contradicts the bill of sale. This article walks you through every line of the form, three full filled-out examples, and the rules that decide whether you owe tax, owe nothing, or owe interest on top.

📝 How to fill out every box on Form CDTFA-1064 line by line
🚗 Three real-world filled examples for a car, a boat, and a small aircraft
💵 The exact use tax rate, penalties, and interest you may owe
📬 Every filing channel — mail, fax, in person, and the online portal
⚠️ The 10 most common mistakes that delay your title or trigger an audit

What the Form Is and Who Must File It

Form CDTFA-1064 is the official statement a buyer files with the California Department of Tax and Fee Administration to support a claim that use tax is not due, or to document the facts the CDTFA needs to compute the tax owed on a vehicle, vessel, or aircraft. The current revision is CDTFA-1064 REV. 7 (4-22), and you should always confirm you have the latest copy from the official CDTFA forms page before filing. The form supports the use tax program described in Regulation 1610 and Publication 52.

You must file CDTFA-1064 if you bought a vehicle, vessel, or aircraft from a private party out of state, received one as a gift, brought one into California within 12 months of purchase, or had your registration flagged by the DMV or HCD for a use tax review. Dealers do not file this form, since they collect sales tax at the point of sale under Regulation 1566.

The form’s purpose is twofold. First, it gives the CDTFA enough facts — purchase price, delivery location, first functional use in California, and the relationship between buyer and seller — to apply the correct tax rate, which is currently 7.25% statewide plus district tax under Publication 71. Second, it creates a sworn record under penalty of perjury that the CDTFA can use during an audit if the facts later prove untrue.

The form’s deadline is tied to the registration deadline of the agency that titles your property. For a car, that is generally 20 days after the date you bring it into California under Vehicle Code § 6700. Missing the deadline triggers a 10% penalty under R&TC § 6591 plus interest at the rate published on the CDTFA interest rates page.

Before You Start: Documents and Information You Need

Before you open the CDTFA-1064 PDF, gather every document the form will reference. The CDTFA cross-checks each entry against your bill of sale, your registration paperwork, and your shipping documents, so a missing record is the single biggest reason these forms get returned.

Bill of sale — proves the purchase price; without it, the CDTFA estimates value from Kelley Blue Book or NADA Guides and you usually lose.
Title or Manufacturer’s Certificate of Origin (MCO) — the agency cross-checks the VIN, HIN, or N-number against your form.
Driver’s license or government ID — the CDTFA confirms your residency status.
Proof of out-of-state delivery — a common carrier bill of lading, a marina slip receipt, or a fuel receipt dated outside California.
Insurance binder showing the date coverage began — the CDTFA uses this to confirm “first functional use.”
Aircraft logbook entries for an N-number purchase, since the FAA registry ties first flight to the date of import.
Vessel marine survey for a boat over 30 feet, since Regulation 1620 treats commercial vessels differently.
Prior California registration history — DMV, HCD, or USCG documentation printouts.
Family relationship proof if you are claiming a family transfer exemption — birth certificates, marriage certificates, or adoption decrees.

If any of these documents is missing, the CDTFA will issue a Notice of Determination under R&TC § 6481 and you will have 30 days to protest before the bill becomes final.

Where to Get the Form and How to Access It

The official source for Form CDTFA-1064 is the CDTFA forms and publications library, which always hosts the current revision. You can also pick up paper copies in person at any CDTFA field office or request one by phone through the CDTFA Customer Service Center at 1-800-400-7115.

The PDF is a fillable form. Open it in Adobe Acrobat Reader rather than a browser tab, because some browsers strip form data when you save the file. Type your answers directly into the boxes, save a copy with a clear filename like CDTFA-1064_LopezBoat_2026.pdf, and print the final version for signature.

If you are filing in connection with a DMV registration, the DMV portal will sometimes prompt you to upload the completed form during the title transfer step. If you are filing in connection with an HCD mobilehome registration, you will upload through the HCD Online Public Information Service. Aircraft owners file through the CDTFA online services portal or by mail.

The revision date appears in the lower-left corner of every page. If your copy says anything earlier than REV. 7 (4-22), throw it out and download the current version, because the older revisions ask different questions about district tax that no longer match the CDTFA’s processing system.

Step-by-Step: How to Fill Out Form CDTFA-1064 Line by Line

The form has four parts: identifying information, transaction details, exemption claims, and the certification. Work through them in order, because the answers you give in Part 1 control which questions you must answer in Part 3.

Box 1 — Purchaser’s Name

This box asks for the legal name of the person or entity that bought the vehicle, vessel, or aircraft. Enter your full legal name exactly as it appears on your driver’s license or, for a business, exactly as it appears on your Secretary of State filing. Use all capital letters, last name first for individuals, and the registered entity name for businesses.

For example, LOPEZ, MARIA ELENA writes her name in this format. If two people bought the property jointly, list both names separated by “AND,” because the CDTFA treats joint owners as co-purchasers under Regulation 1610(d).

A common edge case is a married couple where only one spouse is on the title. In that case, list only the spouse on the title, even if community property funds paid for the purchase. The most common mistake is using a nickname or DBA, which causes the form to mismatch DMV records and triggers a 30-day registration hold. A frequent misconception is that you can list a trust here for a personal vehicle; you cannot, unless the trust is the registered owner.

Box 2 — Purchaser’s Mailing Address

This box asks where the CDTFA should mail any Notice of Determination, refund check, or audit letter. Enter your current mailing address using USPS standard formatting: street number and name, unit number, city, state abbreviation, and ZIP+4 if you know it.

For example, Maria writes 1428 ALMOND AVE APT 3, FRESNO, CA 93706-2241. If you use a P.O. Box, the CDTFA accepts it for mail purposes but will still ask for a physical address in Box 3 to confirm California residency.

The most common mistake is listing an out-of-state address to imply non-residency while still registering the property in California. The CDTFA cross-checks against DMV records and the move triggers a residency audit under Regulation 1620(b)(3). The misconception is that a temporary address — like a relative’s home during a move — is fine; it is not, because mail sent there must reach you within 10 days.

Box 3 — Physical Address in California

This box asks for the street address where the property will be kept, moored, or hangared. Enter the actual physical location, even if it differs from your mailing address.

For example, Maria’s boat is moored at BERTH 24, MARINA DEL REY HARBOR, MARINA DEL REY, CA 90292. The CDTFA uses this address to compute the district tax rate, which can add up to 1.25% on top of the 7.25% statewide rate.

A common edge case is a vehicle parked at a second home; use the address where the vehicle spends more than six months a year. The most common mistake is leaving this blank when it differs from Box 2, which causes the CDTFA to default to the highest district rate in your county. The misconception is that you can list an out-of-California address for a boat moored in California; you cannot, because Regulation 1610(d)(2) ties tax to the location of use.

Box 4 — Description of Property

This box asks you to identify the property by year, make, model, and identification number. Enter the year first, then the make, then the model, then the VIN for vehicles, the HIN for vessels, or the N-number for aircraft.

For example, 2019 BENETEAU OCEANIS 38.1, HIN BEYE0238D919. The identifier must match the title or MCO exactly, including leading zeros and the letter “I” or “O” if present.

A common edge case is a homebuilt aircraft or a custom boat without a standard HIN; in that case write HOMEBUILT and attach the builder’s affidavit. The most common mistake is transposing two digits in the VIN, which causes the DMV to reject the clearance and forces a refile. The misconception is that the model trim is optional; on aircraft, the FAA treats trim level as part of the make/model and a missing trim delays the N-number registration.

Box 5 — Date of Purchase

This box asks for the date the buyer took ownership. Enter the date as MM/DD/YYYY exactly as written on the bill of sale, not the date you took delivery.

For example, Maria writes 03/14/2026 because that is the date both parties signed the bill of sale. The 12-month presumption in R&TC § 6248 starts running from this date.

A common edge case is a sale that closes in escrow over several days; use the date escrow closes. The most common mistake is using the date of the wire transfer, which can be days off and creates a contradiction with the bill of sale. The misconception is that the date of registration matters here; it does not — only the contractual ownership date counts.

Box 6 — Date of First Functional Use in California

This box asks when the property was first used for its intended purpose inside California — driven on a road, launched in California waters, or flown into a California airport. Enter the exact MM/DD/YYYY.

For example, Maria’s boat first launched at Marina Del Rey on 04/02/2026, so she writes that date. This entry triggers the 12-month presumption: if first functional use is within 12 months of purchase, the CDTFA presumes the property was bought for use in California under R&TC § 6248.

A common edge case is property delivered to California but stored, never used; storage alone does not count as functional use. The most common mistake is back-dating this box to claim the 12-month window has passed, which is fraud and triggers the 25% penalty under R&TC § 6485. The misconception is that a test drive at the dealer counts; it does not, because the dealer is the registered user during a test drive.

Box 7 — Purchase Price

This box asks for the total amount paid, including cash, trade-in value, assumed debt, and any other consideration. Enter the dollar amount with cents, no commas.

For example, Maria paid $148,500.00 for her sailboat and writes 148500.00. The CDTFA multiplies this number by the combined state and district tax rate to compute use tax under Regulation 1610.

A common edge case is a partial trade — say, $100,000 cash plus a $30,000 trade boat. List the full $130,000, because California does not allow trade-in credit between private parties. The most common mistake is listing only the cash portion and omitting the trade, which understates tax and triggers a fraud review. The misconception is that “as is, where is” sales escape tax; they do not, because the use tax follows the property regardless of condition.

Box 8 — Seller’s Name and Address

This box asks for the legal name and address of the person or business that sold the property. Enter exactly what appears on the bill of sale.

For example, JAMES T. CARTER, 410 HARBOR DR, NEWPORT, OR 97365. The CDTFA cross-checks this against the title transfer record and any 1099-B the seller filed with the IRS.

A common edge case is a seller who used an LLC or trust to hold the property; list the LLC or trust name, not the individual member. The most common mistake is leaving the seller’s address blank for an out-of-state sale, which is the exact box the CDTFA uses to confirm the property crossed state lines. The misconception is that a “verbal sale” with no written bill of sale is acceptable; it is not, and the CDTFA will value the property at fair market under Regulation 1610(d)(1).

Box 9 — Relationship to Seller

This box asks whether the seller is a family member, business partner, employer, or unrelated party. Check the box that applies and, if “family,” specify the relationship.

For example, Maria checks UNRELATED PARTY because James Carter is not related to her. If she had bought the boat from her father, she would check PARENT and become eligible for the family exemption under R&TC § 6285.

A common edge case is a sale between domestic partners; California recognizes registered domestic partnerships under Family Code § 297 for this exemption. The most common mistake is checking “family” without attaching proof, which causes the exemption to be denied automatically. The misconception is that step-relatives qualify; they do not unless the step-parent legally adopted you.

Box 10 — Exemption Claimed

This box asks which exemption, if any, you are claiming. Check one of the listed boxes — gift, family transfer, interstate commerce, common carrier, occasional sale, or other — and write a one-line explanation.

For example, a buyer claiming a gift writes GIFT FROM PARENT — NO CONSIDERATION PAID and attaches a Statement of Facts (DMV REG 256). Each exemption is governed by a specific statute: § 6285 for family transfers, § 6366 for interstate commerce, and Regulation 1620 for common carriers.

A common edge case is the occasional sale claim, which generally does not apply to vehicles, vessels, or aircraft because they are specifically excluded from the occasional sale exemption under R&TC § 6006.5. The most common mistake is claiming “interstate commerce” without showing more than half of use occurred outside California in the first 12 months, which is the Regulation 1620(b)(2) test. The misconception is that gifts are always tax-free; they are tax-free only between qualifying family members or where no consideration whatsoever was paid.

Box 11 — Supporting Documents Attached

This box asks you to list every document you are attaching. Write each document on its own line — bill of sale, title, registration, bill of lading, insurance binder, marine survey, family proof.

For example, Maria writes BILL OF SALE, OREGON TITLE, BILL OF LADING, INSURANCE BINDER 04/02/2026. The CDTFA uses this list as a checklist, and any document you list but fail to attach delays the file by 30 days.

A common edge case is electronic-only documents; print and attach a physical copy, because the mail-in version of the file goes to a paper-processing unit. The most common mistake is attaching documents but not listing them here, which causes the processor to overlook them. The misconception is that the CDTFA will request missing documents; it usually issues a Notice of Determination first and asks questions later.

Box 12 — Certification and Signature

This final box is a declaration under penalty of perjury that everything you wrote is true. Sign with your full legal signature, print your name, and enter the date and your daytime phone.

For example, Maria signs Maria Elena Lopez, prints MARIA ELENA LOPEZ, dates it 04/10/2026, and lists (559) 555-0142. The penalty of perjury language is enforced under R&TC § 7152 and false statements are a misdemeanor.

A common edge case is a power of attorney signing on behalf of the buyer; attach the POA form (CDTFA-392) and have the agent sign in their own name with “as attorney-in-fact.” The most common mistake is forgetting to date the signature, which makes the form non-conforming and rejects automatically. The misconception is that an electronic signature is fine on the mailed copy; it is not — paper filings require a wet-ink signature.

Three Filled-Out Examples Using Real Scenarios

The three scenarios below show how three named filers complete every key section of CDTFA-1064. Use them as templates, but never copy entries verbatim — your facts must match your bill of sale.

Scenario 1: Maria Lopez Buys a Sailboat in Oregon

Maria, a Fresno schoolteacher, buys a 2019 Beneteau Oceanis 38.1 from a private seller in Newport, Oregon, and trucks it to Marina Del Rey.

Form Section	What Maria Enters
Box 1 — Purchaser’s Name	LOPEZ, MARIA ELENA
Box 2 — Mailing Address	1428 ALMOND AVE APT 3, FRESNO, CA 93706
Box 3 — Physical Address	BERTH 24, MARINA DEL REY, CA 90292
Box 4 — Description	2019 BENETEAU OCEANIS 38.1, HIN BEYE0238D919
Box 5 — Date of Purchase	03/14/2026
Box 6 — First Functional Use	04/02/2026
Box 7 — Purchase Price	148500.00
Box 8 — Seller	JAMES T. CARTER, 410 HARBOR DR, NEWPORT, OR 97365
Box 10 — Exemption Claimed	NONE — TAX OWED
Box 12 — Signature/Date	Maria Elena Lopez — 04/10/2026

Maria owes 7.25% statewide plus 0.25% Los Angeles County district tax, for $11,137.50 in use tax under Publication 71.

Scenario 2: Marcus Jones Buys a Pickup From His Father

Marcus, an Oakland contractor, buys a 2022 Ford F-250 from his father in Reno for $25,000 and registers it at the Oakland DMV.

Form Section	What Marcus Enters
Box 1 — Purchaser’s Name	JONES, MARCUS DEWAYNE
Box 2 — Mailing Address	3920 GRAND AVE, OAKLAND, CA 94610
Box 3 — Physical Address	3920 GRAND AVE, OAKLAND, CA 94610
Box 4 — Description	2022 FORD F-250 SUPER DUTY, VIN 1FT8W2BT5NEC12345
Box 5 — Date of Purchase	01/22/2026
Box 6 — First Functional Use	01/25/2026
Box 7 — Purchase Price	25000.00
Box 9 — Relationship	PARENT
Box 10 — Exemption Claimed	FAMILY TRANSFER — § 6285
Box 11 — Attachments	BILL OF SALE, BIRTH CERTIFICATE, NEVADA TITLE

Marcus owes no use tax because the parent-to-child transfer qualifies under R&TC § 6285, provided he attaches his birth certificate as proof.

Scenario 3: Aisha Patel Imports a Cessna 172 for Her Flight School

Aisha, a Long Beach flight instructor, buys a 2015 Cessna 172S Skyhawk in Arizona for $245,000 and uses it for instruction at Long Beach Airport.

Form Section	What Aisha Enters
Box 1 — Purchaser’s Name	PATEL FLIGHT SCHOOL LLC
Box 2 — Mailing Address	4200 DONALD DOUGLAS DR, LONG BEACH, CA 90808
Box 3 — Physical Address	HANGAR 12, LONG BEACH AIRPORT, LONG BEACH, CA 90808
Box 4 — Description	2015 CESSNA 172S SKYHAWK, N-NUMBER N6428T
Box 5 — Date of Purchase	02/05/2026
Box 6 — First Functional Use	02/12/2026
Box 7 — Purchase Price	245000.00
Box 10 — Exemption Claimed	COMMERCIAL — INSTRUCTION USE, REG 1620
Box 11 — Attachments	BILL OF SALE, FAA BILL OF SALE, AIRCRAFT LOGBOOK, INSTRUCTION CONTRACTS
Box 12 — Signature	Aisha Patel, Managing Member — 02/20/2026

Aisha may qualify for the commercial-use exemption under Regulation 1620 if more than 50% of the aircraft’s first-12-month use is for paid instruction; she will need flight logs to prove it.

How to File the Completed Form

Form CDTFA-1064 supports four filing channels, and the right one depends on which agency is titling your property and whether you have an active CDTFA account.

By mail. Send the signed original to California Department of Tax and Fee Administration, Consumer Use Tax Section, MIC:37, P.O. Box 942879, Sacramento, CA 94279-0037. There is no filing fee for the form itself, but you must include a check for any tax due, payable to California Department of Tax and Fee Administration. Processing takes 4–6 weeks, and your proof of filing is the USPS Certified Mail return receipt — keep it for at least four years under the statute of limitations.

Online. Log into the CDTFA online services portal, select File a Use Tax Return, and upload the completed PDF along with all attachments. You can pay by ACH bank debit at no charge or by credit card with a 2.3% surcharge. Processing runs 1–2 weeks, and your confirmation number is your proof of filing.

In person. Bring the form and attachments to any CDTFA field office. The clerk will date-stamp a copy as your proof of filing. Office hours are generally 8 a.m. to 5 p.m. weekdays.

By fax. The Consumer Use Tax Section accepts fax filings at 1-916-323-9352 for time-sensitive DMV clearances. Keep the fax confirmation page; it is your only proof of filing.

What Happens After You File

After the CDTFA receives your CDTFA-1064, the file goes to the Consumer Use Tax Section for review. Most clean filings — accurate purchase price, supporting documents attached, no exemption claim — clear within two weeks and the CDTFA issues either a Use Tax Clearance or a Notice of Determination showing tax due.

If you owe tax, you will receive a CDTFA-1164 billing notice with payment instructions. Pay within 30 days to stop interest from accruing under R&TC § 6591. If you disagree, you have 30 days to file a petition for redetermination under the petition rules.

If you claimed an exemption, the CDTFA may open an audit and request flight logs, marine surveys, or family-relationship documents. The audit must conclude within three years of the original due date under R&TC § 6487, unless you signed a waiver.

Once cleared, the CDTFA notifies the DMV, HCD, or FAA electronically, and you can complete your registration. Keep a copy of the cleared form for at least four years.

Mistakes to Avoid When Filling Out the Form

These ten mistakes account for the majority of returned CDTFA-1064 filings, based on CDTFA audit summaries published in the CDTFA Annual Report.

Listing only the cash portion of a trade. The CDTFA discovers the trade and assesses tax on the full value plus a 10% negligence penalty.
Back-dating Box 6. Triggers the 25% fraud penalty under § 6485 and may lead to criminal referral.
Using a P.O. Box in Box 3. The CDTFA defaults to the highest district tax rate in your county.
Transposing VIN digits. DMV rejects the clearance and you must refile, often missing the 20-day registration window.
Forgetting to sign or date. The form is rejected as non-conforming.
Claiming a family exemption without proof. Exemption is denied automatically and tax is assessed.
Listing attachments but not including them. Causes a 30-day delay and a request-for-information letter.
Filing the wrong revision. Older revisions ask different district-tax questions and are rejected.
Claiming “occasional sale” for a vehicle. Vehicles are excluded from occasional sale under § 6006.5.
Missing the 20-day filing window. Automatic 10% penalty under § 6591 plus interest.

Do’s and Don’ts

The shortcuts below summarize the form’s most important rules. Each carries a real consequence in dollars or in delay.

Do download the form fresh from the CDTFA forms page every time, because revisions change quietly.
Do match every entry against the bill of sale word for word, because the CDTFA cross-checks these documents in batch.
Do attach a Statement of Facts for any unusual circumstance, because the CDTFA prefers documented context.
Do keep a complete copy with proof of mailing, because the four-year audit window starts from filing.
Do pay tax owed with the form, because partial payment stops interest immediately.
Do consult a CTEC tax preparer for purchases over $100,000, because audit risk rises sharply at that level.
Don’t sign before you fill in every box, because a signed form with blanks is treated as a complete filing.
Don’t estimate the purchase price, because the CDTFA can substitute a higher Kelley Blue Book value.
Don’t claim interstate commerce without flight logs or vessel logs, because Regulation 1620 requires written proof.
Don’t mail the form without certified-mail tracking, because the CDTFA’s intake unit occasionally loses paper filings.
Don’t rely on the seller’s verbal statements, because only signed documents bind the CDTFA.
Don’t ignore a Notice of Determination, because failure to protest within 30 days makes the bill final under § 6537.

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

Filing CDTFA-1064 yourself saves money but increases audit risk on complex transactions. Hiring a tax professional or attorney costs more upfront but reduces the chance of penalties on high-value purchases.

Pros of filing on your own:

No professional fees, which can run $300–$1,500 for an experienced CPA.
Full control over how facts are presented.
Faster turnaround when the facts are simple, like a clearly taxable in-state purchase.
Direct learning that helps with future filings.
Easier amendment if you spot an error before the CDTFA processes the form.

Cons of filing on your own:

High risk of misclaiming an exemption you do not qualify for.
No privilege protecting your communications during an audit.
Easy to miss the 20-day window when paperwork from the seller is delayed.
Difficult to value trade-ins or barter accurately.
Penalties compound quickly if you guess wrong on Box 7 or Box 10.

FAQs

Can I file CDTFA-1064 electronically?

Yes. Upload the completed PDF through the CDTFA online services portal along with all attachments. Online filings clear in 1–2 weeks compared to 4–6 weeks for mail.

Do I write my legal name or my nickname in Box 1?

No. Never use a nickname; enter your full legal name exactly as it appears on your driver’s license, because the CDTFA cross-checks against DMV records and a mismatch holds your registration.

Is use tax the same rate as sales tax?

Yes. California sets use tax equal to sales tax — currently 7.25% statewide plus local district tax under Publication 71, so the combined rate can reach 10.75%.

Do I owe tax on a gift from my parent?

No. Parent-to-child transfers qualify for the family exemption under R&TC § 6285, provided you check Box 9 PARENT and attach a birth certificate.

Should Box 6 list the test-drive date or the registration date?

No. Neither — Box 6 asks for the date of first functional use in California, meaning the first time the property was driven, launched, or flown for its intended purpose.

Do I include the trade-in value in Box 7?

Yes. Add the trade-in value to the cash paid; California does not allow trade-in credit between private parties under Regulation 1610.

Can I file CDTFA-1064 after I register the vehicle?

Yes. You can file late, but you owe a 10% penalty under R&TC § 6591 plus interest from the original due date, which is 20 days after import.

Does the form apply to mobilehomes?

Yes. Mobilehomes registered through HCD follow the same use tax rules and use CDTFA-1064 unless the home is real property on a permanent foundation.

Do I need to attach a marine survey?

No. A marine survey is only required for vessels over 30 feet claiming a commercial exemption under Regulation 1620; shorter pleasure boats need only the bill of sale.

Can I claim the interstate commerce exemption for my private jet?

Yes. But only if more than half of the aircraft’s first-12-month use is on flights crossing state lines for hire, with logbooks proving each leg under Regulation 1620(b)(2).

Is the penalty of perjury statement enforceable?

Yes. False statements are a misdemeanor under R&TC § 7152, and the CDTFA refers serious cases to the California Attorney General for prosecution.

What if I forgot to list an attachment in Box 11?

No. The processor will not search the envelope; missing entries delay your file by 30 days and may trigger a request-for-information letter under R&TC § 7054.

Can my spouse sign Box 12 for me?

No. Only the named buyer or a designated attorney-in-fact with a filed CDTFA-392 Power of Attorney may sign the certification.

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