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Businesses: Due Dates

When businesses file income taxes, they must submit forms and payments to us. The following tables provide the due dates for when to file and when to pay.

Our tables go by a due date format that apply to both calendar and fiscal tax years.

Business tax return and payment

Use the table below to find your organization's due date.

The due date should read as: 15th day of 3rd month after end of organization's tax year

Type Return due date Extended due date Payment due date* Form
S Corporation 15th day of 3rd month 15th day of 9th month 15th day of 3rd month 100S | Booklet
C Corporation and LLC taxable as a corporation 15th day of 4th month 15th day of 10th month

15th day of 4th month 100 | Booklet
C Corporation filing a short period return (less than 365 days) ending June 30 15th day of 3rd month 15th day of 7th month 15th day of 3rd month 100 | Booklet
Partnership and LLC taxable as a partnership 15th day of 3rd month 15th day of 10th month

Tax Year 2017: 15th day of 9th month
15th day of 3rd month 565 | Booklet
568 | Booklet
LLC and Single Member LLC (SMLLC) owned by a pass through entity 15th day of 3rd month 15th day of 10th month

Tax Year 2017: 15th day of 9th month
15th day of 4th month 565 | Booklet
568 | Booklet
SMLLC not owned by a pass through entity 15th day of 4th month 15th day of 10th month

Tax Year 2017: 15th day of 10th month
15th day of 4th month 568 | Booklet

*Original tax due dates

Use the table below to find your exempt organization’s form due date.

The due date should read as: 15th day of 3rd month after end of organization's tax year

Type Return due date Extended due date Payment due date Form
Exempt Form 199 15th day of 5th month 15th day of 11th month 15th day of 5th month 199 | Instructions
Exempt Form 109
Non-pension trust
15th day of 5th month 15th day of 11th month Quarterly - see estimated tax payment table below 109 | Booklet
Exempt Form 109
Pension trust
15th day of 4th month 15th day of 10th month Quarterly - see estimated tax payment table below 109 | Booklet
Exempt Form 100 15th day of 4th month 15th day of 10th month Quarterly - see estimated tax payment table below 100 | Booklet

Use the table below to find your organization’s due date.

The due date should read as: 15th day of 3rd month after end of organization's tax year

Type Return due date Extended due date Payment due date Form
C Corporation 15th day of 3rd month 15th day of 10th month 15th day of 3rd month* 100 | Booklet
100W | Booklet
S Corporation 15th day of 3rd month 15th day of 10th month 15th day of 3rd month* 100S | Booklet
Limited Liability Company 15th day of 4th month 15th day of 10th month 15th day of 4th month* 568 | Booklet
Partnership 15th day of 4th month 15th day of 10th month 15th day of 4th month* 565 | Booklet
Exempt Form 199 15th day of 5th month 15th day of 12th month 15th day of 5th month 199 | Instructions
Exempt Form 109
Non-pension trust
15th day of 5th month 15th day of 12th month Quarterly - see estimated tax payment table below 109 | Booklet
Exempt Form 109
Pension trust
15th day of 4th month 15th day of 11th month Quarterly - see estimated tax payment table below 109 | Booklet
Exempt Form 100
Pension trust
15th day of 3rd month 15th day of 10th month 15th day of 3rd month 100 | Booklet

*Original tax due dates

Use the table below to find your organization’s due date.

Type Payment due date Form
Annual LLC tax 15th day of 4th month after beginning of organization's tax year 3522
LLC estimate and fee based on California source income Tax Year 2009 and later: 15th day of 6th month of organization's current tax year 3536
LLC fee based on California source income Tax Year 2008 and prior: 15th day of 4th month after end of organization's tax year 3537

Use the table below to find your organization' due date.

The due date should read as: 15th day of 4th month after beginning of organization's tax year

Type Payment due date Form
First quarter estimated tax payment 15th day of 4th month 100ES | Instructions
Second quarter estimated tax payment 15th day of 6th month 100ES | Instructions
Third quarter estimated tax payment 15th day of 9th month 100ES | Instructions
Fourth quarter estimated tax payment 15th day of 12th month 100ES | Instructions

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Last Updated: 01/11/2018

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