California

State of California Business Income Tax Extensions

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General Instructions

Securing a California business tax extension depends on the type of business you’re filing for. All of California’s tax extensions are paperless, meaning there are no forms or applications to file. Note that sole proprietorships seeking a state extension should look to California’s personal tax extension guidelines instead.

Corporations

California corporation tax returns are due by the 15th day of the 4th month following the end of the tax year (or April 15 for calendar year filers). 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. No written request is necessary. The corporation must then file its return by the extended deadline (October 15 for calendar year taxpayers).

A tax extension does NOT give you more time to pay your state tax balance. If the corporation owes tax to the State of California, it is still due by the original deadline (April 15). You can make a state tax payment using Form FTB 3539 (Payment for Automatic Extension for Corporations and Exempt Organizations). See the important tip below regarding the California Franchise tax.

General Partnerships, Limited Partnerships, and Limited Liability Partnerships

California partnership tax returns are due by the 15th day of the 3rd month after the end of the tax year (or March 15 for calendar year filers). A partnership can automatically receive a 7-month state tax extension without having to submit a written request. A California partnership tax extension moves the filing deadline to March 15 (for calendar year taxpayers).

A tax extension does not give you more time to pay your state tax balance. If the partnership owes tax to the State of California, it is still due by the original deadline (March 15). You can make a state tax payment using Form FTB 3538 (Payment for Automatic Extension for LPs, LLPs, and REMICs).

Limited Liability Companies (LLCs) and S Corporations

Tax returns for California multi-member LLC, LLC's treated as partnerships and single member LLC's owned by pass through entities (S Corporation, LLC's treated as Partnerships and Partnerships) are due by the 15th day of the 3rd month following the end of the tax year (typically March 15 for calendar year filers). An LLC can receive an automatic 6-month state tax extension as long as the LLC is not forfeited or suspended. A California tax extension will move the filing deadline to September 15 (for calendar year taxpayers).

A tax extension does NOT grant more time to pay state taxes. If the LLC owes tax to the State of California, it is still due by the original filing deadline (March 15). You can make a state tax payment using Form FTB 3537 (Payment for Automatic Extension for LLCs).

LLC's with more than one member are treated as Partnerships, unless the LLC elects to be treated as a corporation. LLC's with two members owned by a husband and wife may elect to be treated as a disregarded entity, where the LLC's profit or loss are reported on the members individual tax return(s) or elect to be treated as a partnership. 

Important Tip Regarding Your California Business Tax Extension

All Corporations, LLC's & Partnerships (both foreign & domestic) doing business in the State of California are subject to the minimum franchise tax of $800 per year. This tax is imposed on all entities who do business in California regardless of whether the corporation, LLC or  Partnership was organized in the State of California. An extension does NOT provide an extension to pay this minimum franchise tax, so be sure to pay the $800 annual tax by your business tax return deadline.

For more information, visit the State of California Franchise Tax Board website: www.ftb.ca.gov

Taxpayer telephone information and assistance - (800) 852-5711

California State Income Tax Extension Forms

Form FTB 3539 (CORP) (Payment Voucher for Automatic Extension for Corporations and Exempt Organizations):

Form FTB 3538 (565) (Payment Voucher for Automatic Extension for LPs, LLPs, and REMICs):

Form FTB 3537 (LLC) (Payment for Automatic Extension for LLCs):Mail Form FTB 3539, Form FTB 3538, or Form FTB 3537 to the following address:

Franchise Tax Board

PO Box 942857

Sacramento, CA  94257-0531

California Business tax payments can also be made (no registration required) at: WebPay for Businesses