An Overview of California State Business Income Tax Extension Forms

- Updated Feb 27, 2021 - 8.00 AM by Admin, ExpressExtension

Does California support tax extension for business tax returns?

Q

Yes. The state of California supports the automatic extension of time to file business income tax returns with the state.

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

Q

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.

Note: An extension of time to file is not an extension of time to pay your taxes.

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

Q

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)

Note:

  • Do not file payment form, if you make payments by EFW, Web pay, or credit card.
  • Use Payment Extension Form to pay your balance tax due, if you
    • Can’t able to file your tax return before due date
    • Owing any taxes for Current tax year

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

Q
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.

Where to mail payment Forms FTB 3537, FTB 3539, and FTB 3538?

Q

Mail Form CT-5 to the following address:

FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531