Business Entity Return Due Dates
March 17, 2017
Purpose of Bulletin
To notify FTB staff that for tax years beginning on or after January 1, 2016, Assembly Bill (AB) 1775 modified the California return due dates of partnership, LLC, and corporation returns to conform to federal law.
AB 1775 moved the due dates for C corporation filers (Form 100 and 100W) from the 15th day of the 3rd month to the 15th day of the 4th month.
The original due date for C corporations moved to the 15th day of the 4th month, while the “calculate to” date for the estimate penalty set by R&TC 19145 remained unchanged as the 15th day of the 3rd month. R&TC 19145 was not amended by AB 1775.
Only tax year 2016, Form 100 and 100W returns will be impacted.
Currently, tax year 2016 Form 100 and 100W returns are being held and not processed until the calculation adjustment for the estimate penalty is in place. Processing will begin again when BETS is re-programmed to calculate the penalty to the 15th day of the 3rd month. (In process.)
S corporations (Form 100S) and Exempt Organizations (Forms 109 & 199) original due dates have not been changed.
If you are contacted by a taxpayer who believes they were assessed an incorrect estimate tax penalty amount, you should:
- Confirm that it is a tax year 2016 Form 100 or 100W with an estimate penalty assessed.
- Manually calculate the estimate penalty, ending the calculation on the 15th day of the 3rd month after the close of the taxable year.
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