If you are registered in California and notice more than one filing entry for the same quarter, you are not seeing a mistake. California requires certain high-volume sellers to make monthly prepayments within each quarter, which means Kintsugi generates a separate filing entry for each one. This article walks you through what each filing is, why it is there, and how they all connect.
New to California prepayments? This article focuses on what you see in your Kintsugi dashboard. For background on the prepayment requirement itself — including who qualifies and how the CDTFA calculates your threshold — see Understanding California Prepayments.
For any quarter where California prepayments apply, your filings dashboard will show three separate entries instead of one. Each entry represents a distinct obligation with its own period, due date, and total liability.
A monthly filing for the first month of the quarter
A monthly filing for the second month of the quarter
A quarterly filing covering all three months
Here is an example using Q1 2026 (January through March).
This filing covers sales tax collected in January. It is due before the end of February — well ahead of the Q1 quarterly return deadline.
Field | Detail |
|---|---|
Period | Jan 1 – Jan 31, 2026 |
Due date | Feb 28, 2026 |
Sales | $268,343.43 |
Collected tax | $24,822.94 |
Total liability | $24,822.94 |
This filing covers sales tax collected in February. It is due before the end of March. Notice that February had lower sales volume than January, which is reflected in the smaller liability.
Field | Detail |
|---|---|
Period | Feb 1 – Feb 28, 2026 |
Due date | Mar 31, 2026 |
Sales | $118,084.42 |
Collected tax | $10,363.50 |
Total liability | $10,363.50 |
This is your full Q1 return, covering January through March. The total liability shown here represents the entire quarter — but your two prepayments are already credited against it. Only March's portion is due when this return is filed.
Field | Detail |
|---|---|
Period | Jan 1 – Mar 31, 2026 |
Due date | Apr 30, 2026 |
Sales | $530,824.76 |
Collected tax | $49,410.61 |
Total liability | $49,410.61 |
The quarterly return total may look large at first glance, but your two prepayments are applied against it. The actual balance due with the Q1 return is only March's portion — the one month that was not covered by a prepayment.
Amount | |
|---|---|
January prepayment (paid in February) | $24,822.94 |
February prepayment (paid in March) | $10,363.50 |
Q1 total liability | $49,410.61 |
Balance due with Q1 return (March only) | $14,224.17 |
✅ How Kintsugi handles this: Kintsugi prepays 100% of collected tax each month — not just the 90% minimum the CDTFA requires — and automatically applies those prepayments to your quarterly return balance.
Is something wrong with my account if I see three California filings? No. Three filings for a single California quarter is correct when prepayments apply to your account. It means Kintsugi is managing your monthly prepayment obligations alongside your quarterly return, exactly as required.
Why is my Q1 total liability higher than what I actually owe right now? The total liability on your Q1 return reflects the full quarter's tax. Your prepayments reduce the amount due at filing time, so the remaining balance you owe with the return is only the March portion.
What if I had no sales in January or February? If no taxable sales occurred during a prepayment period, no prepayment is required for that month. Kintsugi will reflect this in your dashboard accordingly.
What happens if a prepayment is missed? The CDTFA may apply a 6% penalty based on 90% of that month's tax liability. Kintsugi monitors your due dates to help prevent this, but if you have concerns about a specific filing, reach out to our support team.
For further concerns, we're always here to help. If you can't find the answer you're looking for, please reach out to us using the chat bubble in the bottom right corner.