The California DMV REG 256, formally called the Statement of Facts, is a one-page form you file whenever a vehicle transaction needs a written explanation the standard title or registration paperwork doesn’t capture. You fill out only the lettered section that matches your situation, sign it under penalty of perjury, and submit it with your other paperwork at a DMV field office or by mail to DMV, PO Box 942869, Sacramento, CA 94269.1California DMV. Title Transfers and Changes The most common reasons to file one: claiming a use tax exemption on a family transfer, certifying a smog exemption, changing a name on a title, or documenting a body change.
Where to Get the Form and What to Fill In First
Download the REG 256 from dmv.ca.gov/portal/forms, or pick up a blank copy at any DMV field office. The form is fillable on screen, so typing your entries before you print cuts down on the legibility problems that slow processing.
The top of the form asks for the vehicle identification number (VIN), license plate number, and the last eight digits of the title number if you have it. Check those against your title or registration card before you move on. Then complete only the section or sections that apply to your transaction and leave everything else blank. One form per vehicle.
Section A: Use Tax Exemption
Section A is the part most people need. California normally charges use tax when a vehicle changes hands, including on transfers between family members, unless you declare and qualify for a specific exemption. You check one box in Section A to say which exemption applies.
California Revenue and Taxation Code 6285 exempts transfers between parents, grandparents, children, grandchildren, and spouses from use tax, as long as the seller isn’t in the business of selling that type of property.2California Department of Tax and Fee Administration. California Revenue and Taxation Code 6285 – Family Sibling-to-sibling transfers qualify only when both siblings are minors related by blood or adoption. The form also lists domestic partners as qualifying family members. Other boxes you’ll see:
- Addition or deletion of a family member on the title (spouse, domestic partner, parent, child, or grandparent).
- Gift, meaning a true gift with no trade, contract, or exchange of value. Write “gift” on the back of the title where the purchase price goes.
- Court order, such as a transfer directed by a divorce judgment.
- Inheritance from a deceased person’s estate.
Check only one. If the DMV or the California Department of Tax and Fee Administration (CDTFA) wants more information, they may send you off to apply for a use tax clearance certificate before processing your paperwork.
Section B: Smog Exemption
Section B certifies that this particular ownership transfer doesn’t require a fresh smog check. Check one of the boxes that explains why:
- The vehicle passed a smog check within the last 90 days.
- The vehicle runs on electricity, diesel, or another non-gasoline power source.
- The transfer is between a parent, grandparent, child, grandchild, sibling, spouse, or domestic partner.
- The vehicle is located outside California, with exceptions for Nevada and Mexico.
- The transfer is between a sole proprietorship and its owner, or between a lessor and lessee with no change in operator.
Vehicles manufactured before the 1976 model year, and vehicles eight or fewer model years old, are already exempt from California’s biennial smog check requirement.3California Legislative Information. California Health and Safety Code HSC 44011 If your vehicle is in one of those age categories, you may still need to complete Section B to confirm the exemption applies to the transfer itself.
Sections C Through G
Most filers only need Section A, Section B, or both. The rest cover narrower situations.
Section C: Transfer Only or Title Only
Use Section C when a vehicle has never been driven or parked on any road or off-highway area and you’re applying for just a transfer or just a title, not full registration. This comes up with project vehicles and parts cars.
Section D: Wheelchair Lift or Carrier Window Decal
Section D requests a window decal for a vehicle equipped with a wheelchair lift or carrier. You’ll enter your disabled person license plate number, disabled veteran plate number, or permanent disabled person parking placard number. It has nothing to do with window tint.
Section E: Vehicle Body Change
Section E reports changes to a vehicle’s physical characteristics: unladen weight, motive power (such as a gas-to-electric conversion), body type, or number of axles. Fill in the current market value, the cost of the changes, and the date the work was done. An ownership certificate (title) is required.
Section F: Name Statement
Section F corrects or updates the name on a title. For a misspelling, write the corrected spelling. For a name change through marriage, divorce, or court order, enter both the old and new names. An ownership certificate is required. Update your name with the Social Security Administration first; the DMV expects your records to match.
Section G: General Statement of Facts
Section G is blank space for anything that doesn’t fit the other sections. Owners of commercial vehicles under 10,001 pounds can use it to certify unladen weight instead of getting a separate weight certificate.4California Department of Motor Vehicles. Vehicles No Longer in DMV Records Permanent Trailer Identification trailers weighing 10,001 pounds or more require a REG 256 certifying the estimated weight.5California Department of Motor Vehicles. Vehicle Industry Registration Procedures Manual – Permanent Trailer Identification Other uses: explaining a signature that doesn’t match the printed name on a title, or clarifying details about a vehicle acquired from a deceased owner’s estate.
Signing the Form
Section H at the bottom takes your signature and the date. Your signature declares, under penalty of perjury under California law, that everything you wrote is true and correct. That’s not a formality. California Vehicle Code Section 20 makes it illegal to knowingly provide false information or conceal any material fact on a document filed with the DMV.6California Legislative Information. California Vehicle Code VEH 20 A violation is a misdemeanor punishable by up to six months in jail and a $1,000 fine. Every checkbox and written explanation should match what you actually know about the vehicle’s history.
How to Submit It
The REG 256 never goes in alone. It travels with the primary paperwork for whatever transaction you’re completing. For a title transfer, that typically means the signed-over title (or a REG 227 if the original is lost), a smog certificate if one is required, and the transfer fee.7California Department of Motor Vehicles. Registration Fees
You have two options:
- In person at a DMV field office, walk-in or by appointment. Staff can flag missing items before you leave.
- By mail to DMV, PO Box 942869, Sacramento, CA 94269.1California DMV. Title Transfers and Changes
Keep a photocopy of every page you submit. If paperwork gets lost or miskeyed, your copy is the fastest way to fix it. A new registration card or updated title in the mail is your confirmation that the REG 256 was accepted.
When the CDTFA Gets Involved
Checking a box in Section A tells the DMV you believe you qualify for a use tax exemption, but the CDTFA, not the DMV, decides whether the exemption actually applies. In some cases, the DMV will return your application and ask you to get a use tax clearance certificate (CDTFA-111) before processing it.8California Department of Tax and Fee Administration. Vehicles and Vessels: Use Tax
To request one, use the CDTFA’s online services portal or fill out a paper CDTFA-106 and mail, fax, or deliver it to a CDTFA field office or the Consumer Use Tax Section at PO Box 942879, Sacramento, CA 94279-0037.9California Department of Tax and Fee Administration. Tax Guide for Purchasers of Vehicles If the CDTFA approves the exemption, they issue the CDTFA-111, which you resubmit to the DMV with your registration paperwork. Approval doesn’t permanently settle the question; the CDTFA can still assess use tax later if they determine the exemption didn’t apply.10California Department of Tax and Fee Administration. Exemptions and Exclusions: Vehicles, Vessels, Aircraft – Frequently Asked Questions
If You’re Gifting the Vehicle, Watch the Federal Side
A California use tax exemption on Section A doesn’t cover your federal obligations. The IRS treats a below-market or no-cost vehicle transfer as a gift, and if the vehicle’s fair market value exceeds $19,000 (the 2026 annual gift tax exclusion), you’re required to file IRS Form 709 with your federal tax return for that year.11Internal Revenue Service. Gifts and Inheritances Filing doesn’t necessarily mean you owe gift tax; it reports the gift and reduces your lifetime exemption. Transfers between spouses who are both U.S. citizens are generally unlimited and don’t require a Form 709.