We accept and process e-file returns continuously throughout the year.
The due date to file your California Individual or Fiduciary income tax return and pay any balance due is April 15, 2024. However, California grants an automatic extension until October 15, 2024, to file your return, although your payment is still due by April 15, 2024. No application is required for an extension to file.
File and pay on time to avoid penalties and fees and use web pay to make your payment.
California Individual and Fiduciary income tax returns have an automatic six-month extension date for timely filing.
Individual/Fiduciary due dates for calendar year filers
| Timeframes | Task |
|---|---|
| November 20, 2023 | Participant Acceptance Testing System (PATS) begins |
| January 2, 2024 | First Day to Transmit Live Current Year Returns |
| April 15, 2024 | Last Day to Transmit Timely-Filed Returns |
| *April 15, 2024 | Last Day to Retransmit Rejected Timely-Filed Returns |
| October 15, 2024 | Last Day to Transmit Timely Filed Current Year Returns on Extension |
| *October 22, 2024 | Last Day to Retransmit Rejected Current Year Returns Filed on Extension |
| December 31, 2024 | Last Day for EROs and Transmitters to Retain Acknowledgment File Material for Returns e-filed in 2024 |
| When the due date falls on a weekend or holiday, the deadline is extended to the next business day. | |
* Rejected timely-filed returns are given 5 calendar days past all return due dates to be retransmitted and considered timely.
Fiduciary due dates for fiscal year filers
| Timeframes | Task |
|---|---|
| November 20, 2023 | Participant Acceptance Testing System (PATS) begins |
| January 2, 2024 | First Day to Transmit Live Current Year Returns |
| 15th day of the 4th month after the close of the taxable year. | Last Day to Transmit Timely-Filed Returns |
| 15th day of the 6th month after the original due date of the return. | Last Day to Transmit Timely Filed Current Year Returns on Extension |
| Rejected timely-filed returns are given 5 calendar days past all return due dates to be retransmitted and considered timely. | Retransmitted rejected returns |
| December 31, 2024 | Last Day for EROs and Transmitters to Retain Acknowledgment File Material for Returns e-filed in 2023 |
| When the due date falls on a weekend or holiday, the deadline is extended to the next business day. | |
Business due dates
| Timeframes | Task |
|---|---|
| November 20, 2023 | Participant Acceptance Testing System (PATS) begins |
| January 2, 2024 | First Day to Transmit Live Current Year Returns |
| Original – 15th day of the 4th month after the taxable year end Extended – 15th day of the 11th month after the taxable year end | Last Day to Transmit Timely Filed for Form 100 and 100W (Excluding Farmers’ Cooperative Association) |
| Original – 15th day of the 3rd month after the taxable year end Extended – 15th day of the 9th month after the taxable year end | Last Day to Transmit Timely Filed for Form 100S (Excluding Farmers’ Cooperative Association) |
| Original – 15th day of the 9th month after the taxable year end Extended – 15th day of the 16th month after the taxable year end | Last Day to Transmit Timely Filed for Form 100 Farmers’ Cooperative Association |
| Original – 15th day of the 5th month after the taxable year end Extended – 15th day of the 11th month after the taxable year end | Last Day to Transmit Timely Filed for Form 109 |
| Original – 15th day of the 4th month after the taxable year end Extended – 15th day of the 10th month after the taxable year end | Last Day to Transmit Timely Filed for Form 109 for employee’s trust (IRC 401(a)) or IRA |
| Original – 15th day of the 5th month after the taxable year end Extended – 15th day of the 11th month after the taxable year end | Last Day to Transmit Timely Filed for Form 199 |
| Original – 15th day of the 3rd month after the taxable year end Extended – 15th day of the 10th month after the taxable year end | Last Day to Transmit Timely Filed for Form 565 |
| Original – 15th day of the 3rd month after the taxable year end Extended – 15th day of the 10th month after the taxable year end | Last Day to Transmit Timely Filed for Form 568 (LLCs classified as a partnership and single member LLCs owned by a pass-through entity) |
| Original – 15th day of the 4th month after the taxable year end Extended – the due date of the owner’s return | Last Day to Transmit Timely Filed for Form 568 (Single member LLCs not owned by a pass- through entity) |
| Rejected timely-filed returns are given 10 calendar days past all return due dates to be retransmitted and considered timely. | Retransmitted rejected returns |
| December 31, 2024 | Last Day for EROs and Transmitters to Retain Acknowledgment File Material for Returns e-filed in 2024 |
| When the due date falls on a weekend or holiday, the deadline is extended to the next business day. | |
Retention
For each return an electronic return originator (ERO) files, the ERO must:
- Retain the return for four years from the due date of the return or for four years from the date you filed the taxpayer's return, whichever is later. (Business return retention is dependent on law.)
If the ERO uses any forms listed below, they must keep the form with the return for the same period (4 years).
Individual
- Form FTB 8453, California e-file Return Authorization for Individuals
- Form FTB 8879, California e-file Signature Authorization for Individuals
Fiduciary
- Form FTB 8453-FID, California e-file Return Authorization for Fiduciaries
- Form FTB 8879-FID, California e-file Return Authorization for Fiduciaries
Business
- Form FTB 8453-C, California e-file Return Authorization for Corporations
- Form FTB 8453-P, California e-file Return Authorization for Partnerships
- Form 8453-LLC, Limited Liability Companies
- Form FTB 8453-EO, California e-file Return Authorization for Exempt Organizations
