S-Corporation Extended Due DateSeptember 2021 Tax News

Please remind your clients of the S Corporation extended due date.

This is a reminder that the extended due date to file Form 100S, California S Corporation Franchise or Income Tax Return, is September 15, 2021. The original due date for this return is the 15th day of the third month of the S corporation's taxable year, which is generally March 15 for calendar year taxpayers.

This six-month automatic extension to file does not apply to the payment of the S corporation’s tax liability. The S corporation is required to pay its tax liability by the original due date of the 15th day of the third month of the S corporation's taxable year, whether or not it files its return later using the six-month extension.

If an S corporation does not file its return by the extended due date, then the extension does not apply and any applicable late filing penalties will be calculated from the original due date.

For more information about S Corporations and other business entity due dates, visit our Business Due Dates webpage.