Due dates Businesses

You must file your tax returns, forms and any balance owed by specified due dates.

File and pay on time to avoid penalties and fees. Use web pay for businesses to make your payment.

If the due date falls on a weekend or holiday, you have until the next business day to file and pay.

Our due dates apply to both calendar and fiscal tax years. There is a difference between how California treats businesses vs federal. For example, an S Corporation's 2018 tax return due date is:

  • Calendar tax year: March 15, 2019
  • Fiscal tax year: the 15th day of 3rd month after end of their tax year

LLC and partnership tax return and payments

Return due date

15th day of the 3rd month after the close of your tax year

Extended filing due date

15th day of the 10th month after the close of your tax year

Annual tax

You're not required to pay the annual tax.

Annual fee

You're not required to pay the annual fee.

Forms

Return due date

15th day of the 3rd month after the close of your tax year

Extended due date

15th day of the 10th month after the close of your tax year

Annual tax

$800 paid with your return.

Due date: 15th day of the 3rd month after the close of your tax year

Annual fee

You’re not required to pay the annual fee.

Forms

Return due date

15th day of the 3rd month after the close of your tax year

Extended due date

15th day of the 10th month after the close of your tax year

Annual tax

$800 paid with your return.

Due date: 15th day of the 3rd month after the close of your tax year

Annual fee

You’re not required to pay the annual fee

Forms

Return due date

15th day of the 3rd month after the close of your tax year

Extended due date

15th day of the 10th month after the close of your tax year

Annual tax

$800 paid with your return.

Due date: 15th day of the 3rd month after the close of your tax year

Annual fee

You're not required to pay the annual fee.

Forms

Return due date

15th day of the 3rd month after the close of your tax year

Extended due date

15th day of the 10th month after the close of your tax year

Annual tax

$800 paid with your return.

Due date: 15th day of the 3rd month after the close of your tax year

Annual fee

You're not required to pay the annual fee.

Forms

Return due date

15th day of the 3rd month after the close of your tax year

Extended filing due date

15th day of the 10th month after the close of your tax year

Annual tax

Your annual tax amount is $800.

Due date: 15th day of the 3rd month after the close of your tax year

Use LLC Tax Voucher (3522) when making your payment and to figure out your due date.

Annual fee

You’re required to pay the annual fee. The amount will be based on total income.

Visit the LLC Fee chart to estimate your fee amount.

Forms

Return due date

15th day of the 3rd month after the close of your tax year

Extended filing due date

15th day of the 10th month after the close of your tax year

Annual tax

Your annual tax amount is $800.

Due date: 15th day of the 4th month after the close of your tax year

Use LLC Tax Voucher (3522) when making your payment and to figure out your due date.

Annual fee

You’re required to pay the annual fee. The amount will be based on total income.

Visit the LLC Fee chart to estimate your fee amount.

Forms

Return due date

15th day of the 4th month after the close of your tax year

Extended filing due date

15th day of the 10th month after the close of your tax year

Annual tax

Your annual tax amount is $800.

Due date: 15th day of the 4th month after the close of the tax year

Use LLC Tax Voucher (3522) when making your payment and to figure out your due date.

Annual fee

You’re required to pay the annual fee. The amount will be based on total income.

Visit the LLC Fee chart to estimate your fee amount.

Forms

Corporation tax return and payments

Return due date

15th day of the 3rd month after the close of your tax year

Extended due date

15th day of the 9th month after the close of your tax year

Payment date

Your total tax owed is due on the 15th day of the 3rd month after the close of your tax year.

Minimum franchise tax

Your minimum franchise tax is $800.

Annual fee due

You’re not required to pay the annual fee.

Forms

Return due date

15th day of the 4th month after the close of the tax year

Extended due date

15th day of the 10th month after the close of the tax year

Payment date

Your total tax owed is due on the 15th day of the 4th month after the close of your tax year.

Minimum franchise tax

Your minimum franchise tax is $800.

Annual fee due

You’re not required to pay the annual fee.

Forms

Return due date

15th day of the 3rd month after the close of your tax year

Extended due date

15th day of the 10th month after the close of your tax year

Payment date

Your total tax owed is due on the 15th day of the 3rd month after the close of your tax year.

Minimum franchise tax

Your minimum franchise tax is $800.

Annual fee due

You’re not required to pay the annual fee.

Forms

Exempt organizations forms and payments

Forms

Return due date

15th day of 5th month after the close of your tax year

Extended due date

15th day of 11th month after the close of your tax year

Franchise tax

You’re not required to pay franchise tax.

Informational return fee

Visit Exempt Organizations – Filing Requirement and Filing Fees (FTB Publication 1068) for more information.

Payment due date

Visit Exempt Organizations – Filing Requirement and Filing Fees (FTB Publication 1068) for more information.

Filing requirements

Exempt under all RTC 23701 Sections except RTC Section 23701r

You must file Form 199 or 199N if you are exempt under all RTC 23701 Sections except RTC Section 23701r.

For tax year Gross receipt amount Form to file
2012 and future Normally equal to or less than $50,000 199N
2012 and future Greater than $50,000 199
2011 and prior Greater than $25,000 199
2010 and 2011 Normally equal to or less than $25,000 199N
2009 and prior Normally equal to or less than $25,000 No requirement to file

Organization eligible to file FTB 199N may choose to file a complete Form 199.

Private foundations      

You must file Form 199, regardless of gross receipts.

Nonexempt charitable trusts described in IRC Section 4947(a)(1)         

You must file Form 199, regardless of gross receipts.

Organizations with no filing requirement

These organizations do not have a filing requirement:

  • Churches, interchurch organizations of local association units of a church, conventions or associations of churches, or integrated auxiliaries of churches
  • Religious orders (such as Franciscan Friars or Sisters of Charity)
  • Organizations formed to carry out a function of a state, or public body that is carrying out that function and is controlled by the state or public body
  • Political organizations
  • Pension trusts
  • Coverdell Education Savings Accounts, formerly called education IRAs
  • Qualified state tuition programs
  • Subordinate organization included in the parent's group return

Forms

Return due date

15th day of the 5th month after the close of your tax year

Extended due date for filing your return

15th day of 11th month after the close of your tax year

Payment due date

15th day of the 5th month after the close of your tax year

Franchise tax

You’re required to pay franchise tax.

Visit Exempt Organizations – Filing Requirement and Filing Fees (FTB Publication 1068) for more information.

Informational return fee

You’re not required to pay the informational return fee.

Forms

Return due date

15th day of the 4th month after the close of your tax year

Extended due date

15th day of 10th month after the close of your tax year

Payment due date

15th day of the 4th month after the close of your tax year

Franchise tax

You’re required to pay franchise tax.

Visit Exempt Organizations – Filing Requirement and Filing Fees (FTB Publication 1068) for more information.

Informational return fee

You’re not required to pay the informational return fee.

Forms

Return due date

15th day of the 4th month after the close of your tax year

Extended due date

15th day of 10th month after the close of your tax year

Payment due date

15th day of the 4th month after the close of your tax year

Franchise tax

You’re required to pay franchise tax.

Visit Exempt Organizations – Filing Requirement and Filing Fees (FTB Publication 1068) for more information.

Informational return fee

You’re not required to pay the informational return fee.

When are my estimate payments due?

Use the table below to find out when your estimate payments are due. For example, if your tax year starts January 1st, then the first estimate payment is due April 15th.

Your payments are due during the year. Pay on time to avoid penalties and interest.

Corporations and exempt organizations

For your 2018 payments, use Corporation Estimated Tax (Form 100-ES). Visit Instructions for form 100-ES for more information.

Type Payment due date
1st quarter estimated tax payment 15th day of 4th month after the beginning of your tax year
2nd quarter estimated tax payment 15th day of 6th month after the beginning of your tax year
3rd quarter estimated tax payment 15th day of 9th month after the beginning of your tax year
4th quarter estimated tax payment 15th day of 12th month after the beginning of your tax year