Due dates Personal

We must receive your tax return and any money you owe by the deadline. You’ll usually pay a penalty if you’re late.

Most people must file and pay their tax owed by April 15, 2019.

California grants you an automatic 6-month extension to file your state tax return. No form is required. You must file by October 15, 2019. Your payment is still due by April 15, 2019.

Personal income tax

You must file and pay by April 15, 2019. Send us your payment if you are not ready to file your return.

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:

Extension to file

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

Pay by April 15, 2019 to avoid penalties and interest.

We give you an automatic 6-month extension to file your return. The deadline is October 15, 2019. No application is required.

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 for Automatic Extensions for Individuals (form FTB 3519).

Estimated tax

Estimated tax payments are made once a quarter.

To pay your estimated tax, visit payment options.

For 2019, use Estimated Tax for Individuals (Form 540-ES) when paying by mail.

  • 1st quarter payment deadline: April 15, 2019
  • 2nd quarter payment deadline: June 17, 2019
  • 3rd quarter payment deadline: September 16, 2019
  • 4th quarter payment deadline: January 15, 2020

Visit Instructions for Form 540-ES for 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 15, 2019
  • 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 15, 2019
  • 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, 2019.

Outside of the USA

If you are living or traveling outside of the U.S. on April 15, 2019, file and pay your taxes by June 17, 2019.

If you need more time to file, we give you an automatic 6-month extension. The deadline is December 16, 2019. 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 17, 2019.

Write Outside the USA on April 15, 2019 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 2018 and 2019 gross income is from farming or fishing, you may either:

Visit Instructions for form FTB 5805F for more information.