California
State Business Income Tax Extension

What Form does the state of California require to apply for a tax filing extension?

There is no state specific form to request a business tax extension in California. However, the State provides an automatic 6 month extension for all the Corporations that are non suspended. It includes for Tax-Exempt Organizations.

For the Business Entities that are not Corporations, The State provides an automatic 7 months extension.

How do I pay my balance due to the state of California?

You can choose to pay your balance due along with your return by using any one of the following options:

• Electronic Funds Withdrawal (EFW)
• Electronic Funds Transfer - Visit https://ftb.ca.gov
• Web Pay - Make payments online using Web Pay for Businesses (Visit https://ftb.ca.gov/pay)
• Credit Card - (Visit https: //officialpayments.com)
• If you are making payment by check or money order, attach the automatic extension form with your payment
  • Use Payment Form FTB 3537 - If your business is
    an LLC
  • Use Payment Form FTB 3539 - if your business is a Corporation or Exempt Organization
  • Use Form FTB 3538 - If your business is a partnership
    (LP or LLP)

When is the deadline to file a business tax return with California?

LLC and Partnership

• Businesses in California (operating as General Partnership, LP, LLP, LLLP) have to file their Form 565 by the 15th day of the 3rd month following the end of the accounting period.
• Businesses in California (operating as SLLC, LLC classified as a partnership) have to file their Form 568 by the 15th day of the 3rd month following the end of the
  accounting period.
• Businesses in California (operating as SLLC, LLC classified as a Partnership, single-member LLC owned by a pass-through entity) have to file their Form 568 by the 15th day of the 3rd month following the end of the accounting period.
• Businesses in California (operating as single-member LLC owned by an individual) have to file their Form 568 by the 15th day of the 4th month following the end of the
  accounting period

Corporation

• Businesses in California (operating as S-Corporation) have to file their Form 100S by the 15th day of the 3rd month following the end of the accounting period.
• Businesses in California (operating as C-Corporation) have to file their Form 100 by the 15th day of the 4th month following the end of the accounting period.