2008
Business e-file Calendar for Form 100, 100S and 100W Returns
| November 19, 2007 | FTB begins accepting test transmissions
(PATS Testing) Testing will begin upon release of the Test Package for e-file of Business Income Tax Returns (FTB Pub. 1436B) |
|
| January 2, 2008 | First day to transmit live FTB Form 100 and 100S returns. | |
| Return Due Date | The law specifies the annual dates for a business entity to file a return. The dates vary between business entity types. | |
If the form
is |
And the account type classification is |
Then the due date is |
| Form 100 | Farmers' Co-op Associations | Original - 15th day
of the 9th month after the taxable year end Extended - 15th day of the 16th month after the taxable year end |
If the form is |
And the account type
classification is |
Then the due date is |
|
Form 100 Form 100S Form 100W |
All other classifications | Original - 15th day
of the 3rd month after the taxable year end Extended - 15th day of the 10th month after the taxable year end |
| 15th day of the 3rd month after the taxable year end | Last day to timely file Form 100, 100S or 100W original returns | |
| 15th day of the 10th month after the taxable year end | Last day to timely file Form 100, 100S or 100W returns on extension | |
| 15th day of the 9th month after the taxable year end | Last day to timely file Form 100 Farmers' Co-op Associations original returns | |
| 15th day of the 3rd month after the taxable year end | Last day to timely file Form 100 Farmers' Co-op Associations extended returns | |
| 20 days past all return due dates | Last day to retransmit rejected timely-filed returns | |
| Last day to retain return is dependent upon law. | Last day for EROs and transmitters to
retain acknowledgment file material for returns e-filed in 2008. Remember: For each return an ERO files, the ERO must retain the return and the California e-file Return Authorization for Corporations (FTB 8453-C), in their records for the same period of time as the return, unless they scan and include it with the e-file return. |
|
FTB will accept and process Business e-file returns year round. Due to the nature of fiscal filing, the system will not shut down in October as it does for individual e-filed returns.