2014 Individual e-file Calendar
November 12, 2013
FTB begins accepting test transmissions (PATS Testing)
Testing will begin upon release of the Test Package for e-file of California Business, Fiduciary, and Individual Tax Returns (FTB Pub. 1436X).
January 2, 2014
First day to transmit live returns
April 15, 2014
Last day to transmit timely-filed returns
California state personal income tax returns have an automatic six-month extension date for timely filing.
All taxes owed must be paid by April 15. If the balance due is not paid by April 15, penalties and interest may apply.
April 22, 2014
Last day to retransmit rejected timely-filed returns
October 15, 2014
Last day to transmit timely filed current year returns on extension.
October 22, 2014
Last day to retransmit rejected current year returns filed on extension
December 31, 2014
Last day for EROs and transmitters to retain acknowledgment file material for returns e-filed in 2013
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. If the ERO uses either the California e-file Return Authorization for Individuals form (FTB 8453) or the California e-file Signature Authorization for Individuals form (FTB 8879), they must keep the form with the return for the same period of time.