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Franchise Tax Board

Important Due Dates

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January 15, 2010

  • Due date for fourth quarter 2009 estimated tax payments. See Note below

April 15, 2010

  • Last day to pay the 2009 amount you owe to avoid penalties and interest. See form FTB 3519 for more information.
    • If you are living or traveling outside the United States on April 15, 2010, the due dates for filing your return and paying your tax are different.
    • See form FTB 3519 for more information.
  • Due date for first quarter 2010 estimated tax payments. See Note below.

June 15, 2010

  • Due date for second quarter 2010 estimated tax payments. See Note below.

September 15, 2010

  • Due date for third quarter 2010 estimated tax payments. See Note below.

October 15, 2010

  • Last day to file your 2009 return to avoid penalties and interest computed from the original due date of April 15, 2010.

January 18, 2011

  • Due date for fourth quarter 2010 estimated tax payments. See Note below.

Note: important information about estimated tax payments

Generally, you do not have to make estimated tax payments if your California withholding in each payment period totals 90 percent of your required annual payment. Also, you do not have to make estimated tax payments if you will pay enough through withholding to keep the amount you owe with your return under $500 ($250 if married filing separate). However, if you do not pay enough tax either through withholding or by making estimated tax payments, you may have an underpayment penalty. See Form 540-ES.