2018 Gross Receipts Tax and Payroll Expense Tax Quarterly and Annual Information

For 2018: Every Business with San Francisco gross receipts of more than $1,120,000 or San Francisco payroll expense of more than $300,000, is required to make three quarterly estimated tax payments and file an annual tax return.

Residential Landlords that rent four or more units, with annual gross receipts less than $1,120,000 and payroll expense less than $300,000 are only required to file an annual tax return.

If you do not meet these requirements, you do not have to file an annual tax return.

2018 Payroll Expense Tax Rate: 0.380% 

San Francisco Payroll Expense Tax Ordinance 

Calculating your San Francisco Gross Receipts

Calculating your 2018 Gross Receipts Tax 

San Francisco Gross Receipts Tax Ordinance;>

Closing your business in 2018? File your short period Payroll Expense Tax and Gross Receipts Tax.  Must be filed in the year in which business ceased in San Francisco if the taxable payroll expense for the reporting tax year is more than $300,000, OR taxable gross reciepts for the reporting year is more than $1,120,000. Instructions are available here.;>;>

All 2018 quarterly estimated payments were billed and posted in March. You may pay all at one time or each by their respective due dates in the Payment Portal

The San Francisco Board of Supervisors passed Ordinance 026-17 on February 10, 2017. The Ordinance requires quarterly estimated payments for payroll expense taxes and gross receipts taxes, and expressly permits taxpayers to apply refunds of the business registration fee, the payroll expense tax and the gross receipts tax to subsequent tax periods, among other changes. Of note:

  • The required quarterly estimated payments are each 25% of the prior year or current year tax liabilities, whichever is less.

  • The penalty for failing to pay these quarterly amounts is 5% of the underpayment, with no interest. Penalties will be posted with the Annual Return in February.

  • Lessors of residential real estate with less than $1,090,000 in gross receipts are exempted from quarterly estimated payments and will pay their full tax liability with their Annual Return.

I haven't received a estimated quarterly notice: 

  • Landlords with less than $1,090,000 in gross receipts are exempted from estimated tax payments and will not receive a quarterly estimated tax notice.

  • Your address may be incorrect. Go to http://sftreasurer.org/account-update to confirm or change your mailing address of record.

  • You may not have a Quarterly Estimated Tax obligation. You may view your outstanding obligations at: https://etaxstatement.sfgov.org/onlinepayment/  

  • You did not file or filed your Annual Gross Receipts Tax and Payroll Expense Tax late.  

Is there an online quarterly filing form? There is no filing form.

To Pay Online: Go to https://etaxstatement.sfgov.org/onlinepayment/   You will need:

  1. Seven (7) digit Business Account Number.

  2. Last four (4) digits of your business Tax Identification Number (Federal EIN or SSN).

  3. Eight (8) character Online PIN.

Why do I see multiple estimated payment obligations in the Payment Portal?  All quarterly estimated payments have been posted to your account. The first, second, and third quarterly installments shall be due and payable, and shall be delinquent if not paid on or before, April 30*, July 31, and October 31, respectively, of that tax year. You may pay all at one time or each by their respective due dates. 

What if I would like to pay a different amount?  The required quarterly estimated payments are each 25% of the prior year or current year tax liabilities, whichever is less. You may lower the amount of your payment in the Payment Portal.

Where do I mail my check? Remit your payment and remittance detail to: San Francisco Tax Collector, P.O. Box 7425, San Francisco, CA 94120-7425

For Technical Issues go to:   http://sftreasurer.org/onlinefilingissues

Need further assistance? Submit your question by clicking on the link below. A Representative will contact you on the SAME DAY of the request if submitted prior to 7pm. Requests received after 7pm will receive a response by the next business day.

http://sftreasurer.org/customer-service