California e-file2014 Business e-file Calendar for Form 565 and 568 Returns

November 12, 2013 FTB begins accepting test transmissions (PATS Testing)
January 2, 2014 First day to transmit live FTB Form 565 and 568 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 Then the due date is
Form 565 Original - 15th day of the 4th month after the taxable year end
Extended - 15th day of the 10th month after the taxable year end
If the form is Then the due date is
Form 568 Original - 15th day of the 4th month after the taxable tax year end
Extended - 15th day of the 10th month after the taxable year end
   
15th day of the 4th month after the taxable year end Last day to timely file Form 565 or 568 original returns
15th day of the 10th month after the taxable year end Last day to timely file Form 565 or 568 returns on extension
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 2014.

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 Partnerships (FTB 8453-P), or Limited Liability Companies (FTB 8453-LLC) must be kept with the return for the same period, unless it is scanned and included it with the e-file return.

FTB will accept and process Business e-file returns year round.