The dielectric loss behavior of the anodic oxide on sputtered tantalum films and a model which describes this behavior are discussed. The oxides exhibit a tanδ which varies relatively slowly with temperature at low temperatures but shows a rapid increase at temperatures somewhat above room temperature. The loss value decreases with increasing oxide thickness, approaching a constant value above approximately 2000 Å. Low frequency loss values were obtained using the step response technique and a nonlinear response at high applied fields was observed. The time dependence of the step response currents was similar for low and high applied fields. A model based on the exchange of electrons between metal electrodes and trapping states in the oxide adequately describes these results. Mono-energetic traps can result in a distribution of relaxation times because to the tunneling electron the traps present an effective cross section which decreases exponentially with distance from the interface. The model predicts an inverse dependence of tanδ on oxide thickness. Traps distributed uniformly in space and exponentially in energy result in a temperature dependent tanδ which closely fits the experimental results. A nonlinear response at high fields is also predicted by the model.