2017 Business e-file Calendar for Form 100, 100S and 100W Returns
|November 14, 2016||FTB begins accepting test transmissions
|January 3, 2017||First day to transmit live FTB Form 100, 100S, 100W and 100X returns.|
Return Due Date
The law specifies the annual date for a business entity to file a return. The dates vary between business entity types.
|If the form is||And the account type classification is||Then the due date is|
|Form 100||Farmers' Co-op Associations||Original - 15th day
of the 9th month after the taxable year end
Extended - 15th day of the 15th month after the taxable year end
|All other classifications||Original - 15th day
of the 4th month after the taxable year end
Extended - 15th day of the 10th month after the taxable year end
|Form 100S||All classifications||Original - 15th day
of the 3rd month after the taxable year end
Extended - 15th day of the 9th month after the taxable year end
|10 days past all return due dates||Last day to retransmit rejected timely-filed returns|
|Last day to retain return is dependent upon law.||Last day for EROs and transmitters to
retain acknowledgment file material for returns e-filed in 2017.
Remember: For each return an ERO files, the ERO must retain the return for four years from the due date of the return or for four years from the date the return is filed, whichever is later. The California e-file Return Authorization for Corporations (FTB 8453-C), must be kept with the return for the same period, unless it is scanned and included with the e-file return.
Due date falls on a weekend or holiday
The deadline to file and pay without penalty is extended to the next business day.
Federal Emancipation Day
Due to the federal Emancipation Day holiday observed on April 17, 2017, tax returns filed and payments mailed or submitted on April 18, 2017, will be considered timely.
Business e-file returns
FTB will accept and process Business e-file returns year round.
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