Due dates Businesses
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 2024 tax return due date is:
- Calendar tax year: March 15, 2025
- Fiscal tax year: the 15th day of 3rd month after end of their tax year
If the due date falls on a weekend or holiday, you have until the next business day to file and pay.
File and pay on time to avoid penalties and fees and use web pay to make your payment. Visit extension to file to learn about FTB’s automatic extension to file.
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General Partnership
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 an annual tax.
Annual fee
You're not required to pay the annual fee.
Forms
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Limited partnership
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
Your annual tax amount is $800.
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
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Limited liability partnership (LLP)
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
Your annual tax amount is $800.
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
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Limited liability limited partnership (LLLP)
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
Your annual tax amount is $800.
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
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Series limited liability company (SLLC)
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
Your annual tax amount is $800.
Due date: 15th day of the 4th month after the beginning of your tax year.
Use LLC Tax Voucher (3522) when making your payment.
Annual fee
You’re required to pay an annual fee. The amount will be based on total income from California sources.
Visit the LLC Fee chart to figure your fee amount.
Due date: 15th day of the 3rd month after the close of your tax year.
You must estimate and pay the fee by the 15th day of the 6th month of the current tax year. Use Estimated Fee for LLCs (3536) when making your payment.
Forms
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LLC classified as a partnership
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 beginning 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 an annual fee. The amount will be based on total income from California sources.
Visit the LLC Fee chart to figure your fee amount.
Due date: 15th day of the 3rd month after the close of your tax year.
You must estimate and pay the fee by the 15th day of the 6th month of the current tax year. Use Estimated Fee for LLCs (3536) when making your payment.
Forms
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Single member LLC (owned by an S Corporation)
Return due date
15th day of the 3rd month after the close of your tax year.
Extended filing due date
15th day of the 9th 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 beginning 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 an annual fee. The amount will be based on total income from California sources.
Visit the LLC Fee chart to figure your fee amount.
Due date: 15th day of the 3rd month after the close of your tax year.
You must estimate and pay the fee by the 15th day of the 6th month of the current tax year. Use Estimated Fee for LLCs (3536) when making your payment.
Forms
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Single member LLC (owned by a partnership or an entity treated as a partnership)
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 beginning 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 an annual fee. The amount will be based on total income from California sources.
Visit the LLC Fee chart to figure your fee amount.
Due date: 15th day of the 3rd month after the close of your tax year.
You must estimate and pay the fee by the 15th day of the 6th month of the current tax year. Use Estimated Fee for LLCs (3536) when making your payment.
Forms
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Single member LLC (owned by an individual or a non-pass through entity)
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 beginning 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 an annual fee. The amount will be based on total income from California sources.
Visit the LLC Fee chart to figure your fee amount.
Due date: 15th day of the 4th month after the close of your tax year.
You must estimate and pay the fee by the 15th day of the 6th month of the current tax year. Use Estimated Fee for LLCs (3536) when making your payment.
Forms
LLC and partnership tax return and payments
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S corporation
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
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C corporation
Return due date
15th day of the 4th month after the close of your tax year.
Extended due date
Tax Year 2018 and prior - 15th day of the 10th month after the close of the tax year.
Tax Year 2019 and later - 15th day of the 11th 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
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C corporation (short period)
Return due date
Federal return required (most common). Your state return is due on the same date as your federal return which includes the net income reported in the short period.
Federal return not required - 15th day of the 4th month after the close of your tax year.
Extended due date
For taxable years beginning on or after January 1, 2019, the 15th day of the 7th month after your return due date.
Payment date
Your total tax owed is due on your original (unextended) return due date.
Minimum franchise tax
Your minimum franchise tax is $800.
Annual fee due
You're not required to pay the annual fee.
Forms
Corporation tax return and payments
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Exempt Form 199
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
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Exempt Form 109 Non-pension trust
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.
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Exempt Form 109 Pension trust
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.
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Exempt Form 100
Forms
Return due date
15th day of the 4th month after the close of your tax year.
Extended due date
For taxable years beginning on or after January 1, 2019, the 15th day of the 11th 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.
Exempt organizations forms and payments
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
| 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 |