


General Partnerships, Limited Partnerships, and Limited Liability PartnershipsĬalifornia partnership tax returns are due by the 15 th day of the 3rd month after the end of the tax year (or March 15 for calendar year filers). See the important tip below regarding the California Franchise tax. You can make a state tax payment using Form FTB 3539 (Payment for Automatic Extension for Corporations and Exempt Organizations). A tax extension does NOT give you more time to pay your state tax balance or the $800 minimum franchise tax hence if the corporation owes tax to the State of California, it is still due by the original deadline (April 15). The corporation must then file its return by the extended deadline (October 15 for calendar year taxpayers).Īll Corporations incorporated or qualified or registered to do business in California, are subject to the corporation franchise tax and must pay the minimum franchise tax of $800. California grants an automatic 6-month corporate tax extension as long as it is in “good standing” with the Franchise Tax Board and the California Secretary of State. Note that sole proprietorships seeking a state extension should look to California’s personal tax extension guidelines instead.Ĭalifornia C-corporation tax returns are due by the 15 th day of the 4th month following the end of the tax year (or April 15 for calendar year filers). All of California’s tax extensions are paperless, meaning there are no forms or applications to file. Securing a California business tax extension depends on the type of business you’re filing for.
