California Form CDTFA-345, Notice of Business Change, is the official form sellers, service providers, and license holders use to tell the California Department of Tax and Fee Administration (CDTFA) about changes to a registered account. You file it when your business address, mailing address, phone number, ownership, officers, partners, members, locations, or operations change in any way that affects your seller’s permit or other CDTFA-issued license.
Filing the form on time keeps your account current and protects you from receiving notices at the wrong address, missing audit letters, or being held liable for tax on sales made by a new owner. Under Revenue and Taxation Code §6074, you must report many changes within 90 days, and CDTFA processes more than 1.3 million active accounts statewide, so an outdated record almost always leads to a problem within a year.
In this guide, you will learn:
- 📄 What CDTFA-345 is, who must file it, and the legal duty behind it
- 🧾 Every box and line on the form, explained in plain English with sample entries
- 👥 Three full filled-out examples for the most common business changes
- 📬 How to file the form online, by mail, by fax, or in person
- ⚠️ The mistakes that trigger the worst consequences and how to avoid them
The current standard form is CDTFA-345 (REV. 13) (10-22). Confirm the revision date in the lower-left corner of your copy before filing, because CDTFA also publishes CDTFA-345-WEB for online filers, CDTFA-345-AC for accounts receivable changes, and CDTFA-345-SP for special tax and fee programs.
What the Form Is and Who Must File It
CDTFA-345 is a one-page state notice that updates the master record CDTFA keeps for every registered taxpayer. It applies to sellers’ permits, use tax accounts, cigarette and tobacco licenses, fuel tax accounts, cannabis retailer accounts, lumber assessment registrants, and most other programs CDTFA administers. The form replaces the older Board of Equalization (BOE-345) version that some long-time filers still have on hand.
Any person or entity holding a CDTFA account must file the form when business information changes. That includes sole proprietors who change a phone number, partnerships that add or drop a partner, LLCs that change managers, corporations that elect new officers, and any business that opens a new location, closes a location, moves, or sells the business. The duty to file rests on the account holder of record, not on a buyer, landlord, or accountant, although those people may sign as authorized representatives.
The legal backbone of the form is Revenue and Taxation Code §6074 and Regulation 1699, which together require permit holders to keep their registration current and notify CDTFA of changes that affect the validity of the permit. Ignoring that rule does not cancel the duty; it simply shifts the cost of the mistake to the filer in the form of misdirected notices, missed deadlines, and continued liability on a closed location.
CDTFA-345 is not the right form for every change. A change of legal entity (sole proprietor to LLC, partnership to corporation) or a change of ownership requires a brand-new registration through CDTFA Online Services, not a CDTFA-345. The form updates an existing account; it does not transfer one.
Before You Start: Documents and Information You Need
Gathering the right paperwork before you open the form prevents the single most common filing error: blank or guessed boxes. CDTFA matches every entry against its internal records, the California Secretary of State business search, the IRS, and the EDD, so a missing or wrong number triggers a hold on the change. Pull the following items first.
- Your CDTFA account number. This is the 9- to 12-character permit number printed on your seller’s permit. Without it, the form cannot be matched to your record and will be returned.
- Your Federal Employer Identification Number (FEIN) or Social Security Number. CDTFA cross-checks this against IRS data, and a mismatch flags your account for review.
- Your California Secretary of State entity number. LLCs, corporations, and LPs need the 7- or 12-digit number from the Secretary of State filing, because CDTFA verifies entity status before processing officer or member changes.
- Old and new business addresses with full ZIP+4. CDTFA assigns local tax allocations by address, so a wrong ZIP code can send your local tax to the wrong city for years.
- Lease, deed, or closing statement for a new location. You do not attach this, but CDTFA may request it if the address does not match utility records.
- Bill of sale or escrow statement if you sold the business. You will need the closing date, the buyer’s name, and the buyer’s contact information for the closeout fields.
- Officer, partner, or member information. Full legal name, title, home address, date of birth, driver’s license or ID number, and SSN for each person being added or removed.
- Effective date of the change. This is the legal date the change took effect, not the date you fill out the form. CDTFA backdates to this date for tax allocation.
- A daytime phone number and email address. CDTFA’s processing unit calls or emails when boxes are unclear, and missing contact info delays the change by weeks.
- A signature from an authorized person. Sole proprietors sign for themselves; partnerships need a general partner; corporations need a corporate officer; LLCs need a manager or managing member.
If any item is missing, finish gathering it before you start. Filing a partial form is worse than filing no form, because CDTFA will close the request as incomplete and you will lose the original filing date.
Where to Get the Form and How to Access It
The official PDF lives on the CDTFA forms page. Download the most current revision directly from the CDTFA-345 form page so you do not file a stale version, since older revisions list closed field offices and outdated mailing addresses. The form is fillable in any modern PDF reader, including the free Adobe Acrobat Reader.
You can also request a paper copy by phone through the CDTFA Customer Service Center at 1-800-400-7115, or pick one up at any CDTFA field office. Field offices stock the current revision and will hand-stamp a copy as proof of filing if you submit it in person.
For online filers, the form is built into the CDTFA Online Services portal under Account Maintenance → Notice of Business Change. The online version walks you through the same fields as the PDF but pre-fills your account number, legal name, and current address, which removes the most common data-entry errors. CDTFA strongly prefers online filing because it reduces processing time from 4–6 weeks down to 5–10 business days.
If your business holds a special tax or fee license (cannabis, fuel, cigarette, lumber), you may also see CDTFA-345-SP referenced in CDTFA letters. The SP version is the same notice tailored to special tax programs, and the line numbering matches the standard form.
Step-by-Step: How to Fill Out CDTFA-345 Line by Line
The form has four logical sections: account identification at the top, the type-of-change checkboxes in the middle, the change details in the body, and the certification at the bottom. Work top to bottom, and never skip a box, even one that does not apply, because empty boxes look like missing information to a CDTFA processor.
Section 1: Account Number
This box asks for the CDTFA-issued permit or license number that identifies your account. Write the full number exactly as it appears on your seller’s permit, including any prefix letters, in the format CDTFA prints (for example, SR KH 99-123456). Do not use dashes if the printed permit does not show them, and do not abbreviate.
Maria Lopez, who sells handmade jewelry, writes SR FH 101-234567 because that is the exact format on her seller’s permit. If you hold more than one CDTFA account (for example, a seller’s permit and a cigarette license), file a separate CDTFA-345 for each account; one form cannot update two account numbers.
A common mistake is writing the FEIN here instead of the CDTFA account number. The consequence is severe: CDTFA cannot match the form to any account, and the change is rejected as unidentified. A common misconception is that the SOS entity number works in this box; it does not, because CDTFA accounts have their own numbering system.
Section 2: Owner/Business Name
This is the legal name on file with CDTFA, not the trade name or DBA. Write it exactly as it appears on your seller’s permit, matching capitalization, punctuation, and any commas in the entity suffix (for example, Lopez Jewelry, LLC with the comma).
For a sole proprietor, this is the individual’s full legal name (Maria A. Lopez). For a partnership, this is the partnership’s legal name (Lopez & Chen Partners). For an LLC or corporation, this is the entity name as registered with the California Secretary of State.
The most common edge case is a married filer who changed their last name. CDTFA does not auto-update from DMV or SSA, so the name on the account stays the maiden name until a CDTFA-345 corrects it; in that case, list the current legal name here and use the change-of-name section below to explain. The common mistake is using the DBA, which causes the form to fail name matching and triggers a manual review that adds 3–4 weeks. The misconception is that capitalization does not matter; CDTFA’s automated system reads case-sensitive matches for entity names.
Section 3: DBA / Business Trade Name
Enter the “doing business as” name your customers see, if any. If you operate under your own legal name with no DBA, write None rather than leaving the box blank, because a blank box looks like a missed entry.
Carlos Nguyen, a sole proprietor, writes Carlos’s Custom Cabinets as his DBA, even though his account is under his personal legal name. If you have multiple DBAs at multiple locations, list the primary one here and attach a separate sheet listing each location’s DBA.
The nuance is that registering a DBA with the county clerk does not register it with CDTFA; the two filings are independent, and CDTFA only knows your DBA from this form. The mistake is leaving the box blank when you actually have a DBA, which causes confusion if a customer calls CDTFA to verify your permit. The misconception is that the DBA must match the fictitious business name statement word-for-word; CDTFA accepts a slightly shortened version as long as it identifies the business.
Section 4: Type of Change (Checkboxes)
This is the most important section because it tells CDTFA how to route your form. Check every box that applies; checking only one when two apply is a common error. The choices include change of business address, change of mailing address, change of phone or email, addition of a location, closing of a location, change in officers/partners/members, change of ownership, and “other.”
Janet Park is closing one of her three retail stores and moving the main office. She checks both Close a location and Change of business address. If you are unsure which box fits, check “Other” and explain in the narrative section, because CDTFA staff would rather read a clear explanation than guess at a misrouted form.
The nuance is that “change of ownership” is almost never the right box; a true ownership change requires a new registration, not a CDTFA-345. The mistake is checking “ownership” when you mean “officers,” which routes the form to the closeout team and freezes your account. The misconception is that one box per form is the rule; multi-box filing is allowed and encouraged when changes happen at the same time.
Section 5: Effective Date of Change
Enter the date the change actually took effect, in MM/DD/YYYY format. This is the legal date, not the date you sign the form, and CDTFA uses it to allocate local tax, calculate final returns, and set the cutoff for liability.
Marcus Lee sold his coffee shop on March 14, 2026, and signs the form on April 2, 2026. He writes 03/14/2026 in this box, not 04/02/2026. If the change is prospective (a planned closure next month), use the future date and file the form up to 30 days in advance.
The nuance is that backdating more than 90 days requires a written explanation, because R&TC §6074 imposes a 90-day notice rule. The mistake is using the signature date here, which can shift local tax allocation to the wrong quarter and trigger a refund or rebill cycle. The misconception is that “effective date” means the date CDTFA processes the form; it means the date the change happened in the real world.
Section 6: Old Business Address
Write the address currently on file with CDTFA, not the new one. Include street number, street name, suite or unit number, city, state, and ZIP+4. P.O. boxes are not allowed here, because the business address must be the physical location.
Aisha Patel’s old shop was at 1420 K Street, Suite 200, Sacramento, CA 95814-3925. If the old location had no suite, write N/A in the suite field rather than leaving it blank. If the old address was a home-based business, use the home address as it appears on your permit.
The nuance is that the ZIP+4 controls local tax allocation; an outdated ZIP+4 can send district tax to the wrong city for years. The mistake is writing the new address in this box because the filer reads “address” without noticing “old.” The misconception is that CDTFA can pull the old address from your file automatically; the form must show both addresses to verify the match.
Section 7: New Business Address
Write the new physical location, again with full ZIP+4 and no P.O. box. If you operate from home and have no separate storefront, list the home address.
Maria Lopez is moving her jewelry studio to 88 Mission Street, Unit 5B, San Francisco, CA 94105-2107. If the new location is inside a shared workspace or kiosk, include the suite or kiosk number, because CDTFA inspectors use this address to verify the permit posting requirement under Regulation 1699.
The nuance is that a new business address may shift you into a different special tax district; check the CDTFA tax rate lookup before you fill in the box so you know your new rate. The mistake is using a P.O. box, which CDTFA rejects automatically. The misconception is that the new address takes effect when CDTFA processes the form; it takes effect on the date in Section 5.
Section 8: Old Mailing Address
If your mailing address is different from your business address, list the previous mailing address here. P.O. boxes are allowed in this box, because mailing addresses do not have to be physical.
Carlos Nguyen kept a P.O. box for years and writes P.O. Box 4421, Fresno, CA 93744-4421 as his old mailing address. If your mailing address has always matched your business address, write Same as business address rather than leaving it blank.
The nuance is that CDTFA mails legal notices, audit letters, and refund checks to the mailing address, so an outdated entry here is the most common cause of missed deadlines. The mistake is skipping this section because the business address changed; the two are tracked separately. The misconception is that a forwarding order with USPS is enough; USPS forwarding expires after 12 months, but CDTFA expects a permanent record.
Section 9: New Mailing Address
Write the new mailing address. P.O. boxes are accepted, and so are private mailbox services (PMB) as long as you include the PMB label and number.
Janet Park uses a private mailbox and writes 2150 Shattuck Avenue, PMB 312, Berkeley, CA 94704-1347. The PMB designator is required by USPS DMM 508 and CDTFA’s processing system flags entries that omit it.
The nuance is that if you also want CDTFA to send copies to a CPA or attorney, you cannot do that with this box; you need a separate CDTFA-392, Power of Attorney. The mistake is listing your CPA’s address here, which causes you to stop receiving notices personally. The misconception is that an email address can replace a mailing address; CDTFA still mails certain legal notices on paper regardless of email preferences.
Section 10: Telephone Numbers and Email
Enter the daytime business phone, an after-hours phone if different, and the primary business email. Use the format (XXX) XXX-XXXX with parentheses and a space, because the form’s data-capture software reads that format best.
Marcus Lee writes (415) 555-0142 for the daytime number and marcus@leecoffee.com for the email. If you do not have a business email, use a personal email you check daily, because CDTFA increasingly sends processing updates electronically through CDTFA Online Services.
The nuance is that CDTFA’s automated system uses the email here to send the eClient enrollment invite for online services, so a typo here blocks portal access for weeks. The mistake is using a phone number that goes to voicemail only, because processors close incomplete forms after two unanswered calls. The misconception is that listing an email opts you out of paper mail; you must separately enroll in paperless notices through the portal.
Section 11: Change in Officers, Partners, or Members
This narrative box asks for the names, titles, and effective dates of anyone joining or leaving the entity. List each person on a separate line, with full legal name, title (President, Managing Member, General Partner), the action (added or removed), and the effective date.
Lopez Jewelry, LLC adds a new managing member: she writes Added: Diana R. Lopez, Managing Member, effective 02/01/2026. For each person added, you must also provide SSN, date of birth, and driver’s license number on the supplemental CDTFA-65, Notice of Closeout for Seller’s Permit Account only if the change closes the account; otherwise list these items on an attached sheet.
The nuance is that adding an officer does not transfer the permit; if the LLC dissolves and a new entity forms, a new permit is required. The mistake is listing only first names, which fails identity verification at the Department of Justice background check stage for certain license types. The misconception is that the Secretary of State filing automatically updates CDTFA; the two agencies do not share officer data in real time.
Section 12: Additional Locations
If you are adding or closing a sublocation under your master account, list each address with the action (add or close) and the effective date. Sublocations share the master permit number but track sales separately for local tax allocation.
Aisha Patel, who runs a chain of three smoothie shops, writes Add: 540 J Street, Sacramento, CA 95814, effective 04/15/2026 and Close: 1420 K Street, Suite 200, Sacramento, CA 95814, effective 03/31/2026. CDTFA assigns each sublocation a sub-permit number after processing.
The nuance is that adding a location in a different city may change the district tax you collect, and you must update your point-of-sale system on the effective date. The mistake is opening a new location and waiting to file the change; under R&TC §6074, you have 90 days, and operating without a current permit exposes you to a misdemeanor under R&TC §6071. The misconception is that each location needs its own CDTFA-345; one form covers multiple location changes for the same master account.
Section 13: Closeout Information
If you are closing the entire account, enter the closeout date, the reason for closing (sold, ceased operations, merger, retirement), and the buyer’s information if the business was sold. Buyer information includes legal name, FEIN or SSN, mailing address, and phone.
Marcus Lee sold his coffee shop and writes Closeout date: 03/14/2026; Reason: Sold; Buyer: Bay Brews, Inc., FEIN 88-7654321, 90 Market Street, San Francisco, CA 94105. He should also review CDTFA Publication 74, Closing Out Your Account for the final return and inventory tax steps.
The nuance is that closing the account does not end your duty to file a final return for the period through the closeout date, and unsold inventory transferred to a buyer may trigger sales tax under Regulation 1595. The mistake is forgetting to give the buyer a tax clearance certificate request under R&TC §6812, which makes the buyer a successor liable for your unpaid tax. The misconception is that an oral closeout to a CDTFA representative is enough; only a written CDTFA-345 (or online closeout) ends the account.
Section 14: Other Changes
Use this narrative space for anything that does not fit the checkboxes: a change in NAICS code, a new fictitious business name, a change in accounting period, a transfer between related entities, or anything else. Be specific and concise.
Carlos Nguyen writes Changing accounting period from calendar year to fiscal year ending June 30, effective 07/01/2026, to align with parent company books. Attach supporting documents (bylaws, partnership amendment, IRS Form 8832 election) on a separate sheet labeled with your account number.
The nuance is that a change in accounting period also affects your CDTFA filing frequency; you may need a separate request to change from quarterly to annual filing. The mistake is using this box to report a change of ownership, which never qualifies as a CDTFA-345 change. The misconception is that “Other” is a catch-all that bypasses verification; CDTFA still verifies anything written here against external records.
Section 15: Certification and Signature
The bottom of the form requires the signature of an authorized person, the printed name, the title, and the date. Sole proprietors sign personally; partners, corporate officers, LLC managers, or authorized representatives with a CDTFA-392 Power of Attorney on file may sign for an entity.
Maria Lopez signs Maria A. Lopez, prints Maria A. Lopez, enters title Owner, and dates 04/02/2026. Electronic signatures through DocuSign or the CDTFA portal are accepted under California’s Uniform Electronic Transactions Act.
The nuance is that signing under penalty of perjury means a willful false statement is a misdemeanor under Penal Code §126. The mistake is letting a bookkeeper sign without a power of attorney on file, which voids the signature and forces a refile. The misconception is that any officer can sign for any entity; the signer must hold a title with binding authority for that entity type.
Three Filled-Out Examples Using Real Scenarios
Each scenario below follows one named filer through the form so you can see what the entries look like for the most common business changes. Use these tables as templates, not as legal advice for your own facts.
Scenario 1 — Maria Lopez Moves Her Jewelry Studio
Maria is a sole proprietor who is relocating her jewelry studio from Sacramento to San Francisco. She holds one seller’s permit and is not changing entity type.
| Form Section | What Maria Enters |
|---|---|
| Account Number | SR FH 101-234567 |
| Owner/Business Name | Maria A. Lopez |
| DBA | Lopez Handmade Jewelry |
| Type of Change | Change of business address; Change of mailing address |
| Effective Date | 04/15/2026 |
| Old Business Address | 1420 K Street, Suite 200, Sacramento, CA 95814-3925 |
| New Business Address | 88 Mission Street, Unit 5B, San Francisco, CA 94105-2107 |
| New Mailing Address | Same as business address |
| Phone / Email | (415) 555-0188 / maria@lopezjewelry.com |
| Signature / Title / Date | Maria A. Lopez / Owner / 04/02/2026 |
Scenario 2 — Lopez Jewelry, LLC Adds a Managing Member
The same business, now an LLC, adds Maria’s sister Diana as a managing member. The address does not change. The LLC files CDTFA-345 to update the officer record.
| Form Section | What the LLC Enters |
|---|---|
| Account Number | SR FH 101-234567 |
| Owner/Business Name | Lopez Jewelry, LLC |
| DBA | Lopez Handmade Jewelry |
| Type of Change | Change in officers/partners/members |
| Effective Date | 02/01/2026 |
| Officers/Members Added | Diana R. Lopez, Managing Member, effective 02/01/2026 |
| Officers/Members Removed | None |
| Attached Schedule | Diana’s SSN, DOB, CA DL number on attached sheet |
| Phone / Email | (415) 555-0188 / maria@lopezjewelry.com |
| Signature / Title / Date | Maria A. Lopez / Managing Member / 02/05/2026 |
Scenario 3 — Marcus Lee Sells His Coffee Shop
Marcus sells his coffee shop to Bay Brews, Inc. and closes his CDTFA account. He files CDTFA-345 with closeout details and also requests a tax clearance certificate for the buyer.
| Form Section | What Marcus Enters |
|---|---|
| Account Number | SR AS 099-887766 |
| Owner/Business Name | Marcus T. Lee |
| DBA | Lee Coffee |
| Type of Change | Close account; Sold business |
| Effective Date | 03/14/2026 |
| Closeout Reason | Sold to unrelated buyer |
| Buyer Name | Bay Brews, Inc. |
| Buyer FEIN / Address | 88-7654321 / 90 Market Street, San Francisco, CA 94105 |
| Final Return Period | Q1 2026, due 04/30/2026 |
| Signature / Title / Date | Marcus T. Lee / Owner / 03/20/2026 |
How to File the Completed Form
CDTFA accepts CDTFA-345 through four channels, and you can choose the one that fits your situation. Each channel has its own fee, processing time, and proof-of-filing record, so pick deliberately.
Online through CDTFA Online Services. Log in at the CDTFA Online Services portal and select Account Maintenance → Notice of Business Change. There is no fee, processing takes 5–10 business days, and the portal issues a confirmation number you should save as proof of filing. This is the channel CDTFA prefers and the one that catches the most data-entry errors before submission.
By mail. Send the signed form to California Department of Tax and Fee Administration, Account Information Group, MIC: 29, P.O. Box 942879, Sacramento, CA 94279-0029. There is no fee, processing takes 4–6 weeks, and you should mail by USPS Certified Mail with Return Receipt so you have proof of the postmark date, which CDTFA treats as the filing date under the mailbox rule in R&TC §6707.
By fax. Fax the signed form to 1-916-322-0187 with a cover sheet showing your account number and a daytime phone. There is no fee, processing takes 3–4 weeks, and the fax confirmation page is your proof of filing. Faxes are useful for closeouts where speed matters but online access is unavailable.
In person at a CDTFA field office. Bring two copies of the signed form to any CDTFA field office; the clerk date-stamps both copies and returns one to you as proof. There is no fee, processing takes 2–3 weeks, and in-person filing lets you correct errors on the spot. Field offices accept walk-ins but appointments through the portal cut wait times to under 15 minutes.
Whatever channel you choose, keep a copy of the filed form and the proof of filing for at least eight years, because R&TC §6487 extends the audit window that long for unfiled or fraudulent returns.
What Happens After You File
CDTFA’s Account Information Group reviews the form, matches it against your existing record, and either accepts the change, requests more information, or rejects the form. Acceptance triggers an updated account profile, a new copy of your seller’s permit if the business address or DBA changed, and an electronic notice through your portal account.
If CDTFA needs more information, you will receive a letter or email referencing your account number and the missing item. You typically have 30 days to respond before CDTFA closes the request as incomplete and you must refile. Respond through the portal whenever possible, because mailed responses add 2–3 weeks to processing.
For closeouts, CDTFA issues a final return notice for the period through the closeout date and, if requested, a tax clearance certificate under R&TC §6812. The clearance certificate releases the buyer from successor liability for your unpaid tax; without it, the buyer can be billed for your debts up to the purchase price. CDTFA has 60 days from receiving the request to issue the certificate, so file the closeout early enough to clear escrow.
For address changes, your district tax allocation shifts to the new location starting on the effective date in Section 5, and your next return must reflect the new district. For officer or member changes, CDTFA may run a background check through the Department of Justice if your account holds a regulated license (cannabis, cigarette, fuel), which can extend processing by 30–60 days.
Mistakes to Avoid When Filling Out the Form
These are the errors CDTFA processors flag most often, with the direct consequence of each.
- Wrong account number — the form is unmatchable and rejected as unidentified.
- Using a DBA instead of the legal name — automated name matching fails and routes the form to manual review for 3–4 extra weeks.
- Listing a P.O. box as the business address — the form is rejected because the business address must be physical.
- Skipping the ZIP+4 — local tax allocation goes to the wrong city and creates a refund/rebill cycle.
- Using the signature date instead of the effective date — final returns and district tax cutoff land in the wrong quarter.
- Forgetting to check every applicable box — CDTFA processes only the change you flagged and ignores the rest.
- Treating a change of entity as a CDTFA-345 — entity changes require a new registration, not this form, and the account stays open under the old entity.
- Missing signature or wrong signer title — the form is void on its face and must be refiled.
- Listing officers without SSN, DOB, and DL — background checks for regulated accounts cannot start, freezing the change.
- Skipping the buyer’s tax clearance request on a sale — the buyer becomes successor-liable for your unpaid tax under R&TC §6812.
- Filing more than 90 days late — you risk a misdemeanor citation under R&TC §6071 for operating with an inaccurate permit.
- Sending the form to the wrong CDTFA address — interoffice routing adds 2–3 weeks and can miss the 90-day window.
Do’s and Don’ts
A short rule list keeps the most common errors out of your filing.
- Do download the most current revision from the CDTFA-345 form page, because older versions list closed offices.
- Do file online through CDTFA Online Services when possible, because it cuts processing time in half.
- Do keep proof of filing for at least eight years, because the audit window can stretch that long.
- Do match your legal name exactly to the Secretary of State filing, because automated systems are case-sensitive.
- Do use ZIP+4 in every address box, because district tax allocation depends on it.
- Do request a tax clearance certificate when you sell the business, because it protects the buyer from successor liability.
- Don’t use this form for a true change of ownership, because that requires a new registration.
- Don’t sign as an officer if you do not hold binding authority, because the signature is void.
- Don’t leave any box blank; write N/A or None instead, because blanks look like missing information.
- Don’t rely on USPS forwarding for a mailing address change, because forwarding expires after 12 months.
- Don’t wait past 90 days to file, because late filing exposes you to penalties.
- Don’t mix two account numbers on one form, because CDTFA processes one account per filing.
Pros and Cons of Filing on Your Own vs. With Help
Filing CDTFA-345 is straightforward enough for most owners to handle, but professional help pays off in some situations. Weigh the trade-offs before you decide.
Pros of filing on your own:
- No professional fee, which saves $150–$400 in CPA or attorney time.
- Full control over the timing and the wording of narrative entries.
- Direct portal access for status checks and follow-up correspondence.
- Faster turnaround for simple address or phone updates because there is no middle layer.
- Better understanding of your own account, which helps with future filings and audits.
Cons of filing on your own:
- Higher risk of data-entry errors that trigger rejection and refiling.
- No second set of eyes on closeouts, where successor liability and final returns interact.
- Easy to miss collateral filings (tax clearance, final return, sales tax on inventory transfer).
- No legal privilege over communications with a CPA or attorney if a dispute arises.
- Time cost can exceed professional fees for complex changes (multi-location, regulated licenses).
FAQs
Do I file CDTFA-345 to change from a sole proprietorship to an LLC?
No. A change of legal entity requires a new registration through CDTFA Online Services, not a CDTFA-345; the old account closes and a new account opens.
How fast does CDTFA process the form?
Yes, CDTFA processes online filings in 5–10 business days, mailed forms in 4–6 weeks, fax in 3–4 weeks, and in-person filings in 2–3 weeks under current workloads.
Is there a fee to file CDTFA-345?
No. CDTFA does not charge a fee to file the Notice of Business Change through any channel, although tax clearance certificates and new registrations have their own processes.
Do I write my maiden name or married name in the Owner/Business Name box?
Yes, write the current legal name, and use the “Other Changes” section to flag the name change so CDTFA updates its records to match your ID.
Can I list a P.O. box as my business address?
No. The business address must be the physical location where you conduct sales; P.O. boxes are accepted only in the mailing address boxes.
Do I need to file CDTFA-345 if my phone number changes?
Yes. A phone change is a reportable change under Regulation 1699, and missing this update causes processors to close incomplete forms after two unanswered calls.
What happens if I file more than 90 days after the change?
Yes, late filing is allowed, but you risk a misdemeanor citation under R&TC §6071 and continued liability on the outdated record until CDTFA processes the change.
Can my CPA sign the form for me?
Yes, but only if a CDTFA-392 Power of Attorney is on file; without it, the signature is void and the form is rejected.
Do I list the buyer’s information when I close my account?
Yes. The closeout section requires the buyer’s legal name, FEIN or SSN, mailing address, and phone, and you should also request a tax clearance certificate to protect the buyer.
What goes in the “effective date” box if the change is prospective?
Yes, future dates are accepted up to 30 days in advance, so write the planned date in MM/DD/YYYY and CDTFA will hold the change until that date.
Do I need to file a final return after I close the account?
Yes. A final return for the period through the closeout date is due by the next regular due date, and Publication 74 walks through the steps.
Should I write “N/A” in boxes that do not apply?
Yes, always write N/A or None in inapplicable boxes, because blank entries look like missed information and trigger manual review that adds weeks to processing.
Can I file CDTFA-345 to add a second business location?
Yes. Use Section 12 to list each new sublocation with its address and effective date, and CDTFA assigns a sub-permit number under your master account.
Is the BOE-345 form still valid?
No. The Board of Equalization was reorganized in 2017 and CDTFA-345 replaced BOE-345; older forms are returned with a request to refile on the current revision.
Related reading
- How to Fill Out California CDI Producer Notice of Change of Address + FAQs
- How to Fill Out California Form CDTFA-1054 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-65 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-735 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-1010 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-91 (w/Examples) + FAQs
- How to Fill Out California Form CDTFA-501-AB (w/Examples) + FAQs