Form CDTFA-501-EU "Electrical Energy Surcharge Return" - California

What Is Form CDTFA-501-EU?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on November 1, 2020;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-501-EU by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-501-EU "Electrical Energy Surcharge Return" - California

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STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
YOUR ACCOUNT NUMBER
EFFECTIVE DATE
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
FILING PERIOD
PO BOX 942879
SACRAMENTO, CA 94279-6085
DUE ON OR BEFORE
AMENDED RETURN
READ INSTRUCTIONS
ELECTRICAL ENERGY SURCHARGE RETURN
BEFORE PREPARING
AVAILABLE ELECTRICAL ENERGY
Kilowatt-Hours
1.
Electrical energy generated
1.
2.
Generated electrical energy sold to the Power Exchange (PX)
2.
Total generated electrical energy available for sale or consumption
3.
3.
(line 1 minus line 2)
4.
Electrical energy purchased
4.
5.
Total available electrical energy (add lines 3 and 4)
5.
DEDUCTIONS
Kilowatt-Hours
6.
Electrical energy sales to exempt customers
6.
7.
Electrical energy used or lost in generation, transmission, and/or distribution
7.
8.
Pooled electrical energy used exempt from surcharge (cannot exceed line 1)
8.
9.
Total deductions (add lines 6, 7, and 8)
9.
COMPUTATION OF SURCHARGE
Electrical energy sold or consumed subject to the surcharge (kilowatt-hours)
10.
10.
(line 5 minus line 9)
11. Rate of surcharge (per kilowatt-hour)
11.
12. Total surcharge (multiply line 10 by the rate on line 11)
12.
13. Billing adjustments
13.
14. Net surcharge (subtract line 13 from line 12)
14.
15. Excess surcharge collected
15.
16. Total surcharge due with this return (add lines 14 and 15)
16.
PENALTY: (multiply line 16 by 10 percent [0.10] if you file your
17.
PENALTY
17.
return or your payment is made after the due date)
INTEREST: One month’s interest is due on the surcharge for
each month or fraction of a month that payment is delayed
18.
INTEREST 18.
after the due date. The adjusted monthly interest rate is
.
See our website for the
Interest Calculator.
19. TOTAL AMOUNT DUE AND PAYABLE (add lines 16, 17, and 18).
19.
I hereby certify that this return, including any accompanying schedules and statements,
has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
EMAIL ADDRESS
TELEPHONE NUMBER
DATE
SIGNATURE
PRINT NAME AND TITLE
EU
Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-EU (FRONT) REV. 13 (11-20)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
YOUR ACCOUNT NUMBER
EFFECTIVE DATE
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
FILING PERIOD
PO BOX 942879
SACRAMENTO, CA 94279-6085
DUE ON OR BEFORE
AMENDED RETURN
READ INSTRUCTIONS
ELECTRICAL ENERGY SURCHARGE RETURN
BEFORE PREPARING
AVAILABLE ELECTRICAL ENERGY
Kilowatt-Hours
1.
Electrical energy generated
1.
2.
Generated electrical energy sold to the Power Exchange (PX)
2.
Total generated electrical energy available for sale or consumption
3.
3.
(line 1 minus line 2)
4.
Electrical energy purchased
4.
5.
Total available electrical energy (add lines 3 and 4)
5.
DEDUCTIONS
Kilowatt-Hours
6.
Electrical energy sales to exempt customers
6.
7.
Electrical energy used or lost in generation, transmission, and/or distribution
7.
8.
Pooled electrical energy used exempt from surcharge (cannot exceed line 1)
8.
9.
Total deductions (add lines 6, 7, and 8)
9.
COMPUTATION OF SURCHARGE
Electrical energy sold or consumed subject to the surcharge (kilowatt-hours)
10.
10.
(line 5 minus line 9)
11. Rate of surcharge (per kilowatt-hour)
11.
12. Total surcharge (multiply line 10 by the rate on line 11)
12.
13. Billing adjustments
13.
14. Net surcharge (subtract line 13 from line 12)
14.
15. Excess surcharge collected
15.
16. Total surcharge due with this return (add lines 14 and 15)
16.
PENALTY: (multiply line 16 by 10 percent [0.10] if you file your
17.
PENALTY
17.
return or your payment is made after the due date)
INTEREST: One month’s interest is due on the surcharge for
each month or fraction of a month that payment is delayed
18.
INTEREST 18.
after the due date. The adjusted monthly interest rate is
.
See our website for the
Interest Calculator.
19. TOTAL AMOUNT DUE AND PAYABLE (add lines 16, 17, and 18).
19.
I hereby certify that this return, including any accompanying schedules and statements,
has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
EMAIL ADDRESS
TELEPHONE NUMBER
DATE
SIGNATURE
PRINT NAME AND TITLE
EU
Make a copy of this document for your records.
CLEAR
PRINT
CDTFA-501-EU (FRONT) REV. 13 (11-20)
CDTFA-501-EU (BACK) REV. 13 (11-20)
INSTRUCTIONS - ELECTRICAL ENERGY SURCHARGE RETURN
Payments: To make your payment online, go to our website at
www.cdtfa.ca.gov
and select Make a Payment. You
can also pay by credit card on our website or by calling 1-855-292-8931. If paying by check or money order, be
sure to include your account number. Make your check or money order payable to California Department of Tax
and Fee Administration.
The California Department of Tax and Fee Administration (CDTFA) administers the Energy Resources Surcharge Law.
The surcharge is imposed upon the consumption in California of electrical energy purchased from an electric utility on
and after January 1, 1975. Every electric utility making energy sales to consumers must collect and remit to the state
the amount of surcharges applicable to its consumers. This return must be filed even though you have no surcharge
to report in a specific reporting period. Failure to file a return may result in additional costs to you. You must enter all
amounts subject to the surcharge beginning at line 10 on the return.
AVAILABLE ENERGY
Line 1. Enter the number of kilowatt-hours of electrical energy generated by you, the reporting utility.
Line 2. Enter the number of kilowatt-hours of generated electrical energy sold to the Power Exchange (PX).
Line 4. Enter the number of kilowatt-hours of electrical energy purchased.
DEDUCTIONS
Line 6. Enter the number of kilowatt-hours of electrical energy sold to consumers who are not subject to the electrical
energy surcharge. (See Regulations 2315 and 2316 for specific exemptions.)
Line 7. Enter the number of kilowatt-hours of electrical energy used directly in the process of generation, transmission,
and/or distribution, or lost in such process by dissipation, or unaccounted for in accordance with generally
accepted accounting principles. Do not include electrical energy used in auxiliary or indirect activities such as
street lighting, office or warehouse usage, outdoor advertising, etc. (See also instructions for line 8.)
Line 8. Enter the number of kilowatt-hours of electrical energy used for purposes other than directly in the process of
generation, transmission, and/or distribution of electrical energy, that was used from a pool of self-generated
and purchased electricity. Examples include electrical energy used in street lighting or for office or warehouse,
outdoor advertising, off-street parking facilities, and other similar purposes. (See also instructions for lines 7
and 10.) This deduction cannot exceed the electrical energy generated as entered on line 1.
COMPUTATION OF SURCHARGE
Line 10. Kilowatt-hours subject to the surcharge. Subtract line 9 from line 5.
Line 11. Current rate of surcharge. (See rate at www.cdtfa.ca.gov/taxes-and-fees/tax-rates-stfd.htm.)
Line 12. Total surcharge. Multiply line 10 by the rate on line 11.
Line 13. Enter adjustments to amount of surcharge previously reported. This includes adjustments for net write-offs and
billing corrections. However, either or both of these adjustments may be made to the kilowatt-hours on line 10 if
more consistent with the utility’s computation methods.
Line 14. Net surcharge. Subtract line 13 from line 12.
Line 15. If you have collected more than the amount due calculated on your return, enter the difference in this field.
Line 16. Total amount of surcharge due. Add lines 14 and 15.
Line 17
If your return is filed or your surcharge is paid after the due date, additional amounts are due for penalty and
and 18.
interest. The interest rate applies for each month or portion of a month the payment is late. You may use the
Interest Calculator on the CDTFA website at
www.cdtfa.ca.gov
for calculating the interest due.
Line 19. Total amount due and payable. Add lines 16, 17, and 18 and enter total amount due and payable.
DUE DATE FOR PAYMENT OF SURCHARGE
On or before the last day of the month following each calendar quarter, a return for the preceding quarterly period must
be filed with the CDTFA.
For more information, visit the CDTFA website at www.cdtfa.ca.gov. You may also call our Customer Service Center
at 1-800-400-7115 (CRS:711); from the main menu, select the option Special Taxes and Fees. Customer service
representatives are available Monday through Friday from 8:00 a.m. to 5:00 p.m. (Pacific time), except state holidays.
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