Due dates Personal

California individuals and businesses impacted by the 2022-23 winter storms qualify for an extension until Oct. 16, 2023, to file and pay taxes. View our emergency tax relief page for more information.

Personal income tax

For taxpayers not impacted by the 2022-2023 winter storms, the due date to file your California state tax return and pay any balance due is April 18, 2023. However, California grants an automatic extension until October 16, 2023 to file your return, although your payment is still due by April 18,2023. No application is required for an extension to file.

File and pay on time to avoid penalties and fees and use web pay to make your payment.

File online

File your state tax returns for free with CalFile or review our other online filing options.

File by mail

Use one of the following forms when filing:

Form 540:
- Form
- Booklet
Form 540 2EZ:
- Form
- Booklet
Form 540NR:
- Form
- Booklet

Extension to file

Send us your payment if you are not ready to file your return.

Pay by April 18, 2023 to avoid penalties and interest.

We give you an automatic extension to file your return. No application is required. The deadline to pay is April 18, 2023.

Make your extension payment for free using Web Pay. When making a web payment, select "extension". Or, visit our other payment options.

When making an extension payment by mail use Payment Voucher for Automatic Extension for Individuals (form FTB 3519).

Estimated tax

Estimated tax payments are made once a quarter.

To pay your estimated tax, visit payment options.

For 2022, use Estimated Tax for Individuals (Form 540-ES) when paying by mail.

1st quarter payment deadline: April 18, 2023
2nd quarter payment deadline: June 15, 2023
3rd quarter payment deadline: September 15, 2023
4th quarter payment deadline: January 17, 2024

Visit Instructions for Form 540-ES for percentages due and more information.

Estates and trusts

If you are filing a return for an estate or trust, you must file the return and pay by either:

Calendar year: April 18, 2023
Fiscal year: 15th day of the 4th month after the taxable year ended

If you are filing a return for a bankruptcy estate, you must file the return and pay by either:

Calendar year: April 18, 2023
Fiscal year: Within a fiscal year period of receiving income, but this period cannot exceed 12 months

Allocate estimated tax payments

A trust or decedent’s estate (for its final year) may choose to distribute (allocate) estimated tax payments to beneficiaries.

To distribute the estimated tax payments to beneficiaries, the trust or decedent’s estate must file Form 541-T by the 65th day after the close of the current taxable year.

If a trust files by calendar year, it must file Form 541-T by March 6, 2023.

Outside of the USA

If you are living or traveling outside of the U.S. on April 18, 2023, file and pay your taxes by June 15, 2023.

If you need more time to file, we give you an automatic extension. The deadline is December 15, 2023. No application is required.

If you owe taxes, interest will accrue from the original due date. To avoid penalties and interest, you must pay by June 15, 2022.

Write Outside the USA on April 18, 2023 at the top of your tax return in red ink.

Farmers or fisherman

If you are a farmer or fisherman, and at least 2/3 of your 2021 and 2022 gross income is from farming or fishing, you may either:

Pay all of your estimated tax by January 18, 2023
File your tax return for 2022 on or before March 1, 2023, and pay the total tax due
- Use Underpayment of Estimated Tax by Farmers and Fishermen (form FTB 5805F), to know if you paid the required estimated tax.
- If you did not pay your required estimated tax, attach form FTB 5805F to the back of your tax return.

Visit Instructions for form FTB 5805F for more information.