Form CDTFA-531-Q Schedule Q "Tax Recovery" - California

What Is Form CDTFA-531-Q Schedule Q?

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 May 1, 2018;
  • The latest edition provided by the California Department of Tax and Fee Administration;
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Download a fillable version of Form CDTFA-531-Q Schedule Q 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-531-Q Schedule Q "Tax Recovery" - California

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CDTFA-531-Q (S1F) (5-18)
STATE OF CALIFORNIA
SCHEDULE Q-TAX RECOVERY
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
YOUR ACCOUNT NO.
REPORTING PERIOD
SECTION A. TAX RECOVERY INFORMATION A list of tax rates can be found on www.cdtfa.ca.gov.
LOCAL TAX
DISTRICT TAX
(5)
(2)
(3)
(4)
(6)
(8)
PLACE OF SALE, DELIVERY,
(7)
PLACE OF SALE
(1)
ORIGINAL
REGISTERED
ORIGINAL
TAX
OR JOBSITE
TAX
TAX RECOVERY TYPE
TRANSACTION
LOCATION
TRANSACTION
RECOVERY
RATE
PERIOD
(Y/N)
AMOUNT
AMOUNT
COUNTY
CITY
COUNTY
CITY
BAD DEBT LOSSES ON TAXABLE SALES
$
.00
$
.00
.00
.00
.00
.00
COST OF TAX-PAID
PURCHASES RESOLD
.00
.00
.00
.00
.00
.00
RETURNED TAXABLE MERCHANDISE
.00
.00
.00
.00
.00
.00
CASH DISCOUNTS ON TAXABLE SALES
.00
.00
.00
.00
.00
.00
TOTAL SECTION - A TAX RECOVERY
$
.00
CDTFA-531-Q (S1F) (5-18)
STATE OF CALIFORNIA
SCHEDULE Q-TAX RECOVERY
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
YOUR ACCOUNT NO.
REPORTING PERIOD
SECTION A. TAX RECOVERY INFORMATION A list of tax rates can be found on www.cdtfa.ca.gov.
LOCAL TAX
DISTRICT TAX
(5)
(2)
(3)
(4)
(6)
(8)
PLACE OF SALE, DELIVERY,
(7)
PLACE OF SALE
(1)
ORIGINAL
REGISTERED
ORIGINAL
TAX
OR JOBSITE
TAX
TAX RECOVERY TYPE
TRANSACTION
LOCATION
TRANSACTION
RECOVERY
RATE
PERIOD
(Y/N)
AMOUNT
AMOUNT
COUNTY
CITY
COUNTY
CITY
BAD DEBT LOSSES ON TAXABLE SALES
$
.00
$
.00
.00
.00
.00
.00
COST OF TAX-PAID
PURCHASES RESOLD
.00
.00
.00
.00
.00
.00
RETURNED TAXABLE MERCHANDISE
.00
.00
.00
.00
.00
.00
CASH DISCOUNTS ON TAXABLE SALES
.00
.00
.00
.00
.00
.00
TOTAL SECTION - A TAX RECOVERY
$
.00
CDTFA-531-Q (S1B) (5-18)
SECTION A1. PARTIAL STATE TAX EXEMPTION ADJUSTMENTS FOR PRIOR PERIODS
(2)
(4)
(1)
(3)
(5)
ORIGINAL TRANSACTION
EXEMPTION RATE
PARTIAL STATE TAX EXEMPTION TYPE
TRANSACTION AMOUNT
PARTIAL STATE TAX ADJUSTMENT
DATE
(see instructions)
FARM EQUIPMENT AND MACHINERY
$
.00
$
.00
MANUFACTURING AND RESEARCH AND
.00
.00
DEVELOPMENT EQUIPMENT
RACEHORSE BREEDING STOCK
.00
.00
TELEPRODUCTION EQUIPMENT
.00
.00
TIMBER HARVESTING EQUIPMENT AND MACHINERY
.00
.00
DIESEL FUEL USED FOR FARMING
.00
.00
AND FOOD PROCESSING
MOTOR VEHICLE FUEL (MVF)
.00
.00
TOTAL PARTIAL STATE TAX EXEMPTION ADJUSTMENT AMOUNT
$
.00
SECTION B. DIESEL FUEL ADJUSTMENTS - Motor Vehicle Fuel Sellers Only
(1)
(2)
(3)
(4)
DIESEL TRANSACTION PERIOD
TRANSACTION AMOUNT(S)
DIESEL RATE (see instructions)
DIESEL ADJUSTMENT(S)
$
.00
$
.00
.00
.00
.00
.00
TOTAL DIESEL FUEL ADJUSTMENT
$
.00
SECTION C. BAD DEBT LENDER LOSSES - Registered Bad Debt Lenders Only
(2)
(4)
(5)
(7)
(1)
SELLER’S PERMIT NO.
(3)
(6)
DISTRICT JURISDICTION
TRANSACTION
RECOVERY
TRANSACTION DATE
UNDER WHICH THE TAX WAS
TAX AREA CODE
TAX RATE
(COUNTY OR CITY)
AMOUNT
AMOUNT
ORIGINALLY REPORTED
$
.00
$
.00
.00
.00
.00
.00
.00
.00
TOTAL BAD DEBT LENDER LOSSES AMOUNT
$
.00
TOTAL PRIOR PERIOD TAX RECOVERY AMOUNT (add totals from Section A, B, and C, minus the amount in Section A1, and enter the total here and on line 20b of CDTFA-401-A,
$
.00
and CDTFA-401-GS)
CDTFA-531-Q (S2F) (5-18)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF TAX AND FEE ADMINISTRATION
INSTRUCTIONS FOR COMPLETING CDTFA-531-Q, SCHEDULE Q - TAX RECOVERY
PRIOR PERIOD TAX RECOVERY
Tax Recovery Types
• Bad Debt Losses on Taxable Sales
(Regulation
1642, Bad Debts)
• Cost of Tax-Paid Purchases Resold
(Regulation
1701, Tax-Paid Purchases Resold)
• Returned Taxable Merchandise
(Regulation
1655, Returns, Defects and Replacements)
• Cash Discounts on Taxable Sales
(Regulation
1700, Reimbursement for Sales Tax)
SECTION A. TAX RECOVERY INFORMATION
Complete
CDTFA-531-Q
to claim a tax recovery for prior period(s). Amounts claimed on
CDTFA-531-Q
may only consist
of tax recovery items where the original taxable sale was in a prior period and the tax recovery is in the current period.
If you have tax recovery items that should have been claimed in a prior period, you will need to amend the prior period
return or file a claim for refund for those transactions rather than claiming them in the current period. For example, if
you made a taxable sale in the first quarter of 2017 and the customer returned the merchandise in the second quarter of
2018, the returned merchandise tax recovery item may only be claimed on the return for the second quarter of 2018. If
the second quarter 2018 return has already been filed, an amended return or claim for refund will need to be filed for the
second quarter 2018.
COLUMN 1
TAX RECOVERY TYPE(S)
• Bad Debt Losses on Taxable Sales
• Cost of Tax-Paid Purchases Resold
• Returned Taxable Merchandise
• Cash Discounts on Taxable Sales
COLUMN 2
ORIGINAL TRANSACTION PERIOD
Enter the reporting period of the original sales transaction for the tax recovery type you are claiming.
If you are a bad debt lender, please go to Section C.
COLUMN 3
REGISTERED LOCATION
Was this sale from your registered location with the CDTFA? Please indicate Yes or No.
COLUMN 4
LOCAL TAX - PLACE OF SALE
For sales made at registered locations, enter the county and city of the sales location (originally reported
on CDTFA-530, Schedule C). Otherwise, enter the county and city of the customer location or jobsite
(originally reported on CDTFA-531, Schedule B).
COLUMN 5
DISTRICT TAX - PLACE OF SALE, DELIVERY, OR JOBSITE
Report the original sales transactions to the correct district by entering both the county and city locations
(originally reported on Schedule A).
COLUMN 6
ORIGINAL TRANSACTION AMOUNT
Enter the amount of the sale excluding tax. For example, if you sold merchandise for $100 plus sales tax
of $8.00 and were unable to collect any amount of the sale, you would claim only the $100 in this column.
• Bad Debt Losses on Taxable Sales - enter the amount being written off, according to
Regulation
1642,
Bad Debts.
• Cost of Tax-Paid Purchases Resold Prior to Use - enter the amount of the purchase excluding tax,
according to
Regulation
1701, Tax-Paid Purchases Resold.
• Returned Taxable Merchandise - enter the amount of the sale, excluding tax and restocking fees,
according to
Regulation
1655, Returns, Defects and Replacements.
• Cash Discounts on Taxable Sales - enter the amount of discount taken by the customer (for example 2
percent discount on $100, enter $2) according to
Regulation
1700, Reimbursement for Sales Tax.
CDTFA-531-Q (S2B) (5-18)
COLUMN 7
TAX RATE
Enter the original tax rate charged to the customer on the transaction. For a list of historic tax rates by
locations, visit www.cdtfa.ca.gov.
COLUMN 8
TAX RECOVERY AMOUNT
Multiply column 6 by column 7 and enter the amount in column 8. For example, $100 x 8%=$8.00; enter
the $8.00. If any portion of the recovery amount includes original transactions made at a partially exempt
rate, you will need to also complete Section A1. Partial State Tax Exemption Adjustments for Prior
Periods to obtain the correct recovery amount.
TOTAL SECTION A - TAX RECOVERY
Enter the sum of all the Tax Recovery amounts listed in column 8. This is your total tax recovery for
Section A.
SECTION A1. PARTIAL STATE TAX EXEMPTION ADJUSTMENTS FOR PRIOR PERIODS
Complete this section if any portion of a tax recovery listed in Section A. Tax Recovery Information includes original
transactions made at a partially exempt rate. This will calculate the correct tax recovery amount.
COLUMN 1
PARTIAL STATE TAX EXEMPTION TYPE
• Farm Equipment and Machinery (Regulation 1533.1, Farm Equipment and Machinery)
• Manufacturing and Research and Development Equipment (Regulation 1525.4, Manufacturing and
Research and Development Equipment)
• Racehorse Breeding Stock
(Regulation
1535, Racehorse Breed Stock)
• Teleproduction Equipment
(Regulation
1532, Teleproduction or Other Postproduction Service Equipment)
1534, Timber Harvesting Equipment and
• Timber Harvesting Equipment and Machinery
(Regulation
Machinery)
• Diesel Fuel Used in Farming and Food Processing
(Regulation
1533.2, Diesel Fuel Used in Farming
Activities or Food Processing)
1598, Motor Vehicle and Aircraft Fuels)
• Motor Vehicle Fuel
(Regulation
COLUMN 2
ORIGINAL TRANSACTION PERIOD
Enter the reporting period of the original sales transaction that had a partial exemption.
COLUMN 3
TRANSACTION AMOUNT
Enter the amount of the sale not including tax. For example, if the you sold merchandise for $10,000 plus
sales tax of $550.00 and were unable to collect any amount of the sale, you would claim $10,000 in this
column.
COLUMN 4
PARTIAL EXEMPTION RATES
Enter the appropriate rate from the table below into column 4.
PERIODS
EXEMPTION TYPE
1/1/17 -
1/1/16 -
7/1/14 –
1/1/13 -
7/1/11 –
7/1/10 -
4/1/09 –
7/1/04 –
Current
12/31/16
12/31/15
6/30/14
12/31/12
6/30/11
6/30/10
3/31/09
Farm Equipment
5%
5.25%
5.50%
5.50%
5.25%
6.25%
6.25%
5.25%
Teleproduction Equipment
5%
5.25%
5.50%
5.50%
5.25%
6.25%
6.25%
5.25%
Diesel Fuel for Farming
5%
5.25%
5.50%
5.50%
5.25%
6.25%
6.25%
5.25%
Timber Harvesting
5%
5.25%
5.50%
5.50%
5.25%
6.25%
6.25%
5.25%
Racehorse Breeding
5%
5.25%
5.50%
5.50%
5.25%
6.25%
6.25%
5.25%
Manufacturing and
3.94%
4.19%
4.19%
Research & Development
Motor Vehicle Fuel
5%
5.25%
5.25%
5.25%
5%
6%
CDTFA-531-Q (S3F) (5-18)
SECTION A1. (continued)
COLUMN 5
PARTIAL STATE TAX ADJUSTMENT
Multiply the transaction amount in column 3 by the exemption rate in column 4 to calculate the Partial
State Tax Adjustment amount.
TOTAL PARTIAL STATE TAX EXEMPTION ADJUSTMENT AMOUNT
Add all the Partial State Tax Adjustments listed in column 5.
SECTION B. DIESEL FUEL ADJUSTMENTS (Motor Vehicle Fuel Sellers Only)
Complete this section if any portion of a diesel fuel tax recovery is listed in Section A. Tax Recovery Information includes
diesel fuel sales subject to the additional state tax. This will increase the tax recovery amount to include the additional
state tax originally paid for diesel fuel sales.
COLUMN 1
DIESEL TRANSACTION(S)
Enter the period of the original diesel fuel sales transaction(s).
COLUMN 2
TRANSACTION(S) AMOUNT
Enter the amount you are claiming excluding tax. For example, if you sold diesel fuel for $500 plus sales
tax, and were unable to collect any amount of the sale, you would enter a positive $500 in this column.
COLUMN 3
DIESEL RATE
Enter the additional state tax rate on diesel fuel.
PERIOD
RATE
7/1/11 – 6/30/12
1.87%
7/1/12 – 6/30/13
2.17%
7/1/13 – 6/30/14
1.94%
7/1/14 – 10/31/17
1.75%
11/1/17 and after
5.75%
COLUMN 4
DIESEL ADJUSTMENT
Multiply the transaction amount in column 2 by the diesel rate in column 3 and enter the diesel fuel
adjustment amount in column 4.
TOTAL DIESEL FUEL ADJUSTMENTS
Add all the Diesel Fuel Adjustments listed in column 4.
SECTION C. BAD DEBT LENDER LOSSES (Registered Bad Debt Lenders Only)
If you are registered with the CDTFA as a Bad Debt Lender, you may be entitled to claim certain bad debt losses. There
are requirements to qualify for this tax recovery credit. For detailed information, please see
Regulation
1642, Bad Debts.
COLUMN 1
TRANSACTION DATE
Enter the date of the original sales transaction.
COLUMN 2
SELLERS PERMIT NUMBER UNDER WHICH THE TAX WAS ORIGINALLY REPORTED
Enter the seller permit number belonging to the seller of the original sales transaction.
COLUMN 3
TAX AREA CODE
Enter the 5-digit tax area code of original sales location.
Please see
CDTFA-531-FL1
for additional information on tax area codes.