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California business tax extension

California extends Form 100 automatically by 7 months, with no extension request and no federal extension needed. The federal extension is Form 7004, due for calendar-year corporations and for partnerships and S corporations. In general, an extension gives you more time to file, not more time to pay.

Last updated · From California's own forms, instructions and laws, cited below

Does California accept the federal extension?

California extends the return automatically, with no extension request and no federal extension needed.

California's rules for each business return, as its own instructions and laws state them:

Corporations

Return
Form 100, California Corporation Franchise or Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
California extends the return automatically, with no extension request and no federal extension needed. Not available to a corporation suspended on or after the original due date.
Extension length
7 months
Extended due date
The 15th day of the 11th month after the tax year ends (November 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form FTB 3539, Payment for Automatic Extension for Corporations and Exempt Organizations, or electronically (EFT, EFW, Web Pay or credit card); electronic payment is required for an extension payment over $20,000 or total tax over $80,000.

S corporations

Return
Form 100S, California S Corporation Franchise or Income Tax Return
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
Extension
California extends the return automatically, with no extension request and no federal extension needed. Not available to an S corporation suspended on or after the original due date.
Extension length
6 months
Extended due date
The 15th day of the 9th month after the tax year ends (September 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form FTB 3539, Payment for Automatic Extension for Corporations and Exempt Organizations, or electronically (EFT, EFW, Web Pay or credit card).

Partnerships

Return
Form 565, Partnership Return of Income
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year)
Extension
California extends the return automatically, with no extension request and no federal extension needed.
Extension length
7 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form FTB 3538, Payment for Automatic Extension for LPs, LLPs, and REMICs, or electronically; the tax due is the $800 annual tax owed by limited partnerships, LLPs and REMICs.

Limited liability companies

Return
Form 568, Limited Liability Company Return of Income
Due date
The 15th day of the 3rd month after the tax year ends (March 15 for a calendar year) for an LLC taxed as a partnership, and the 15th day of the 4th month (April 15) for a single-member LLC owned by an individual
Extension
California extends the return automatically, with no extension request and no federal extension needed. Not available to an LLC that is suspended or forfeited. The extension does not extend the time to pay the LLC fee or the tax of nonconsenting nonresident members.
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year) in both cases: seven months for an LLC taxed as a partnership, six for a single-member LLC owned by an individual
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form FTB 3537, Payment for Automatic Extension for LLCs, or electronically (Web Pay, credit card, or electronic funds withdrawal with the e-filed return). The $800 annual LLC tax is paid separately, with Form FTB 3522 by the 15th day of the 4th month after the tax year begins, and the LLC fee is estimated with Form FTB 3536 by the 15th day of the 6th month.

Estates and trusts

Return
Form 541, California Fiduciary Income Tax Return
Due date
The 15th day of the 4th month after the tax year ends (April 15 for a calendar year)
Extension
California extends the return automatically, with no extension request and no federal extension needed.
Extension length
6 months
Extended due date
The 15th day of the 10th month after the tax year ends (October 15 for a calendar year)
Payment
The tax is due by the original due date, even with an extension. To pay with the extension: Form FTB 3563, Payment for Automatic Extension for Fiduciaries.

Tax-exempt organizations

Return
Form 199, California Exempt Organization Annual Information Return
Due date
The 15th day of the 5th month after the tax year ends (May 15 for a calendar year)
Extension
California extends the return automatically, with no extension request and no federal extension needed. Not available to an organization that is suspended or not in good standing on the original due date. A return filed after the extended due date loses the extension and is late from the original due date.
Extension length
6 months
Extended due date
The 15th day of the 11th month after the tax year ends (November 15 for a calendar year)
Payment
Form 199 carries no tax, and its filing fee has been eliminated, so nothing is due with the extension. An organization with $1,000 or more of gross income from an unrelated business also files Form 109, California Exempt Organization Business Income Tax Return; its tax is due by that return's original due date, paid with Form FTB 3539.

When a due date in California falls on a weekend or legal holiday, it moves to the next business day. California's holidays can differ from the federal ones, so a rule not tied to a federal date is given without a computed date.

What's different about California?

The California rules a business from another state is least likely to expect, from the California Franchise Tax Board's own pages and instructions.

The $800 minimum tax
Every corporation that is incorporated, registered or doing business in California owes the $800 minimum franchise tax, and every LLC organized or doing business in California owes an $800 annual tax, even in a year with no activity. A newly incorporated or qualified corporation skips the minimum tax in its first taxable year; an LLC owes its annual tax from the first year, by the 15th day of the 4th month after it registers with the Secretary of State.
The LLC fee
An LLC with total California income of $250,000 or more also owes an annual fee: $900 from $250,000, $2,500 from $500,000, $6,000 from $1,000,000 and $11,790 from $5,000,000. The fee is estimated and paid by the 15th day of the 6th month of the tax year with Form FTB 3536, with the rest due by the return's original due date, and an estimate that falls short costs a penalty of 10% of the underpayment.
Longer extensions than the federal ones
California's automatic extension for Form 100 runs seven months, to the 15th day of the 11th month after the tax year ends (November 15 for a calendar year), a month past the federal extended due date for Form 1120. The partnership and LLC extensions run to the 15th day of the 10th month (October 15), a month past the federal date for Form 1065.
No extension for a suspended business
The Franchise Tax Board gives no automatic extension to a corporation or LLC that is suspended or forfeited, or to an exempt organization that is suspended or not in good standing on its original due date.
Late-filing penalties
A return filed after the extended due date is late from the original due date: 5% of the unpaid tax for each month or part of a month, up to 25%. An S corporation, partnership or LLC taxed as a partnership also owes $18 per shareholder, partner or member for each month the return is late, for up to 12 months. A late Form 199 costs $5 a month, up to $40.
Electronic payment and e-filing
A corporation that makes an estimated tax or extension payment of more than $20,000, or whose total tax is more than $80,000, must pay electronically from then on; paying another way costs a penalty of 10% of the amount. Corporations, LLCs and exempt organizations can pay through Web Pay, by credit card, or by electronic funds withdrawal with an e-filed return, and a business return prepared with tax software must be e-filed.
Disaster postponements
When a federal or state disaster is declared, the IRS and California may postpone filing and payment deadlines for businesses in the affected area. The Franchise Tax Board lists current postponements on its emergency tax relief page.

When is the federal business extension due?

Corporations, S corporations, partnerships, multi-member LLCs, estates and trusts extend their federal return with Form 7004, filed by the return's original due date. The extension is automatic: no reason is needed and the IRS doesn't approve it. We e-file it for a flat $9.95. These are the 2027 dates for calendar-year 2026 returns:

Federal extension deadlines for calendar-year 2026 returns
ReturnFile the extension byExtended to
Form 1065 Partnerships & multi-member LLCs, Form 70046 months
Form 1120-S S corporations (and LLCs taxed as S corps), Form 70046 months
Form 1120 C corporations (and LLCs taxed as C corps), Form 70046 months
Form 1041 Estates & trusts, Form 70045½ months
Form 990, 990-EZ, 990-PF Tax-exempt organizations & private foundations, Form 8868May 15, 2027 is a Saturday6 months

Federal dates follow the IRS rule: a deadline on a weekend or legal holiday moves to the next business day. A fiscal-year business counts from its own year-end; see the fiscal-year deadline guide.

Tax-exempt organizations extend the 990 series with Form 8868, not Form 7004. Each return needs its own extension, so extending a business return does not extend its owners' personal returns.

Does an extension give more time to pay?

No. A federal extension moves the filing deadline only: tax owed is due by the original due date, and the IRS charges interest and the late-payment penalty on anything paid after it. California's instructions say the same for its returns: a California extension doesn't move the payment deadline. More in does an extension give you more time to pay?

Where are California's forms and instructions?

On the California Franchise Tax Board website, which has the current forms, instructions and online services. The rules on this page are summarized from the sources below. We e-file the federal extension; the California return and any California extension request go to the state.

California extension FAQ

Does California accept the federal business tax extension?

California extends the return automatically, with no extension request and no federal extension needed. The extension is 7 months. Not available to a corporation suspended on or after the original due date.

When is the California Form 100 due?

The 15th day of the 4th month after the tax year ends (April 15 for a calendar year).

Does a California extension give more time to pay?

No. The tax is due by the original due date, even with an extension. To pay with the extension: Form FTB 3539, Payment for Automatic Extension for Corporations and Exempt Organizations, or electronically (EFT, EFW, Web Pay or credit card); electronic payment is required for an extension payment over $20,000 or total tax over $80,000.

Does a California business still need a federal extension?

Yes, to get more time for its federal return: Form 7004, filed by April 15, 2027 for a calendar-year corporation or March 15, 2027 for a partnership or S corporation. California's own extension is automatic.

Sources

Filing a federal business extension this season?

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