Form BOE-715 Fillable Special Reporting Periods for Sales and Use Tax
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(: Yes1) Unchecked (: Yes2) Unchecked (: Yes3) Unchecked (: Yes4) Unchecked (: YesA) Unchecked (: YesB) Unchecked (CLEAR) CLEAR (Month/Day/Year) (Month/Day/Year) (Month/Day/Year) (Month/Day/Year) (Month/Day/Year) (Month/Day/Year) (Month/Day/Year) (Month/Day/Year) (Month/Day/Year) (Please complete Part A B or C below according to your current filing basis ) (Please read instructions on reverse before completing this request Please print legibly or type ) (PRINT) PRINT (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 1ST YEAR 1ST YEAR 2ND YEAR 2ND YEAR accommodate our mailing schedule account number indicating the exact periods you want to report on each return for the next two years account number so that the return will be created for your approved special reporting period You are ACCOUNT NUMBER(S) accounts based on a previously approved request add additional accounts to an approved special reporting period schedule you must submit a new ADDRESS (street city state zip code) allowed to report transactions for that specific period alter the schedule or return to regular calendar periods To make such a request you must file a new another request form If you wish to continue to file returns for special reporting periods you will need appropriate box If you do not request a permanent change your request will generally be approved only for those approved schedule until you receive written confirmation that your request for change or cancellation Attn: Special Reporting Desk basis your request must also list four quarterly periods Each period can differ from the conventional be signed by the business owner or authorized representative and dated Please mail your completed request to: BOE 715 BOE 715 (S1B) REV 2 (12 06) BOE 715 (S1F) REV 2 (12 06) BOE 715 (S2B) REV 2 (12 06) BOE 715 (S2F) REV 2 (12 06) STATE OF CALIFORNIA BOE 715 We will not automatically assign or approve special reporting periods for new or additional by 15 days Any adjustment will be noted on your authorization letter and the accompanying tax reporting calendar calendar quarter Can I change reporting periods or return to regular calendar reporting periods? complete the enclosed BOE 715 Request for Special Reporting Periods or provide a schedule with your correspond to regular calendar periods the Board may be able to customize your tax reporting periods do not request a permanent change we will ordinarily approve your request only for those periods ending on June 2 we will adjust the closing date of the period to June 17 established for your account For example if you now file sales and use tax returns on a quarterly Example: If for the second quarter you request a second prepayment period beginning on May 3 and Extend EXTEND: If you wish to extend an approved special reporting schedule that is expiring For example you may now file your tax returns on a quarterly basis The Board s quarterly return for for regular calendar periods However if your business has established accounting periods that do not FROM TO has been approved How do I request Board approval of special reporting periods? How will my request be processed? If you receive an authorization letter but do not receive a tax return prior to a specified due date If you would like to file sales and use tax returns and pay tax based on special reporting periods please information you may write to: INSTRUCTIONS Is This Request For Permanent Special Reporting Periods? listed ) Approximately 90 days before your approval expires we will send you an expiration letter and listed on the authorization letter accurately reflect your request or any agreed upon changes made to May I apply for special reporting periods for multiple accounts? May I request permanent approval of my special reporting periods? may submit a request that covers a longer period of time if you wish provided all reporting periods are NEW: If your request is new or if you wish to add new accounts to an already approved special reporting next two years with beginning and ending dates for each period For example if you currently file on a quarterly basis Note to accounts reporting on a quarterly prepayment basis As required by law the Board will adjust the length NOTE: This request cannot be processed without the required signature of the second prepayment period of your second tax reporting quarter The second prepayment period will be extended Or for further assistance you may call 916 445 7732 and ask for the Special Reporting Desk OWNER NAME P O Box 942879 PART A: YEARLY OR FISCAL YEARLY BASIS (List one period for each year ) PART B: QUARTERLY BASIS (List four periods for each year ) PART C: QUARTERLY PREPAY OR MONTHLY BASIS (List twelve or thirteen periods for each year ) periods to see if your returns can be mailed through our automated mailing system If your proposed periods you list on this form Please complete Part A B or C depending on your current filing basis List your requested reporting periods for the please contact your nearest Board office to request a return Be sure to provide your business name and Please indicate whether you are requesting a permanent change to your tax reporting periods by checking the Please note: If you are required to make monthly prepayments the schedule must include the dates of Please note: Please continue to file your returns based on regular calendar periods until you receive Please provide all information requested If you are requesting a special schedule for more than one account be sure PO Box 942879 rather than twelve accounting periods? records for a thirteen period year If you keep your records in this manner please be sure to indicate the Remove REMOVE: If you wish to be removed from your special reporting schedule reporting periods conflict with our mailing schedule we will contact you to discuss possible alternatives REQUEST FOR SPECIAL REPORTING PERIODS REQUEST FOR SPECIAL REPORTING PERIODS BOARD OF EQUALIZATION responsible for filing returns and paying tax by the due dates listed in your authorization letter even Return Analysis Unit Revise REVISE: If you wish to revise a previously approved special reporting schedule Sacramento CA 94279 0035 schedule SECTION I: ACCOUNT AND REQUEST INFORMATION SECTION I: ACCOUNT AND REQUEST INFORMATION (Must be completed for all requests ) SECTION II: PROPOSED REPORTING PERIODS SIgNATURE OF OWNER OR AUTHORIZED REPRESENTATIVE DAYTIME TELEPHONE DATE special filing schedule for your business no change will be made until you notify us that you wish to Special Reporting Periods for Sales and Use Tax State Board of Equalization StateofCaliforniaBoardofequalization The Board can accommodate sellers filing on a monthly or quarterly prepayment basis who maintain The Board of Equalization (Board) generally requires businesses to file their sales and use tax returns The Board s Return Analysis Unit (see address next page) will first review your proposed reporting The Board s Return Analysis Unit is responsible for all special reporting period requests For more the first quarter of the calendar year includes the period from January 1 through March 31 If however the monthly prepayment periods within each quarterly period The reporting periods requested must be based on the same reporting basis the Board has already thirteenth period on your request To expedite the processing of your request please be sure to fully and accurately complete this form Your form must to list all account numbers If necessary a list may be attached to the request form to regular calendar reporting periods In either case you must continue to file according to your to submit a new request at least 30 days prior to the expiration date noted in the letter to suit your accounting practices TYPE OF ACTION (check only one) Type of Action: (Check only one box ) What if I do not receive a return in time to file by the due date? What if I file on a quarterly prepayment or monthly basis and my records include thirteen when you do not receive a return in the mail When your request is approved we will send you an authorization letter and a calendar that lists Whom do I contact for more information? Will I need to renew my request in the future? Yes if your accounting periods will stay the same year after year If the Board establishes a permanent Yes provided you list all account numbers on your request form or an attachment If you wish to Yes unless you requested and received permanent approval of your special reporting periods If you you list on BOE 715 The form includes adequate space to list reporting periods for two years (You You may use BOE 715 to request a revision to your reporting periods or to request that you be returned you must complete Part B and list four proposed quarterly periods for each year your approved reporting periods and the due dates for your returns You must verify that the periods your first quarter accounting period runs from January 7 through April 4 you may request that you be your special reporting period authorization letter from the Board