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California e-file2017 Business e-file Calendar for Form 100, 100S and 100W Returns

Important Dates Description
November 14, 2016 FTB begins accepting test transmissions (PATS Testing)
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
Form 100
Form 100W
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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