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Business Entity Return Due Dates

April 17, 2017

Purpose of Bulletin

Update to Public Service Bulletin 17.10, and 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 C corporation returns to conform to federal law. 

Background

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.

Additional Information

The original due date for filing C corporation returns 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.

The forms and instructions are updated.

Only tax year 2016, Form 100 and 100W returns were impacted.

Tax year 2016 Form 100 and 100W returns are being processed. BETS is re-programmed to calculate the penalty to the 15th day of the 3rd month.

Tax year 2016 Form 100 and 100W returns posted to BETS on or after March 27, 2017, should have a correct estimate penalty amount in BETS.

There is an article in the April 2017 Tax News addressing this issue.

S corporations (Form 100S) and Exempt Organizations (Forms 109 & 199) original due dates have not been changed.

Taxpayer Inquiries

If you are contacted by a taxpayer who believes an imposed estimate tax penalty was improperly computed, 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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