When does my corporation have to file a short period return?
C corporation: For tax years beginning on or after January 1, 2016, the original due date of a short period return in the 15th day of the fourth month after the close of the short period tax year. For tax years beginning before January 1, 2016, the original due date of a short period return is the 15th day of the third month after the close of the short period.
S corporation: The original due date of a short period return is the 15th day of the third month after the close of the short period.
The California due dates for filing returns are different from the federal due dates. If the Internal Revenue Service requires your corporation to file a short-period return, then generally we will require one as well. The minimum tax is required on all short period returns.
If you are required to file a short-period return for federal, then the due date for filing the California short-period return will be the same as the federal due date.
If a C corporation elects S corporation status mid-year or a corporation terminates its S corporation status, we require short period returns for the S corporation's short year and the C corporation's short year.
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Last Updated: 12.19.2018