When it comes to business tax filings, California stands out with its automatic filing extensions. Unlike many other states that require a separate extension form, the Franchise Tax Board (FTB) in California provides automatic extensions for most business entities — no additional paperwork required.
This guide will walk you through everything business owners need to know about the California Business Tax Extension, including filing deadlines, extension rules for different entity types, payment methods, and mailing addresses.
Understanding California Business Income Tax Returns
California requires all business entities — including corporations, S corporations, partnerships, and LLCs — to file annual income tax returns with the Franchise Tax Board (FTB). The type of form you file depends on your business structure:
- Form 100 – California Corporation Franchise or Income Tax Return (for C Corporations)
- Form 100S – California S Corporation Franchise or Income Tax Return (for S Corporations)
- Form 565 – Partnership Return of Income (for Partnerships)
- Form 568 – Limited Liability Company Return of Income (for LLCs)
Each form corresponds to specific filing deadlines and extension rules, which are explained below.
Filing Deadlines for California Business Tax Returns
The due dates for business tax returns in California vary depending on your entity type and fiscal year-end. Below are the standard deadlines:
LLCs and Partnerships
| Entity Type | Form | Filing Deadline |
| General Partnership, LP, LLP, LLLP | Form 565 | 15th day of the 3rd month after the close of the accounting period |
| LLC classified as a partnership or single-member LLC owned by a pass-through entity | Form 568 | 15th day of the 3rd month after the close of the accounting period |
| Single-member LLC owned by an individual | Form 568 | 15th day of the 4th month after the close of the accounting period |
Corporations
| Entity Type | Form | Filing Deadline |
| S Corporation | Form 100S | 15th day of the 3rd month after the close of the accounting period |
| C Corporation | Form 100 | 15th day of the 4th month after the close of the accounting period |
If you file after these deadlines, the automatic extension applies — provided you meet eligibility requirements.
Automatic Extension for California Business Tax Returns
Unlike many states, California does not require filing a separate extension form to obtain additional time for filing. The state automatically grants extensions to eligible businesses, provided they are in good standing and not suspended or forfeited.
Here’s how the automatic extension works for each business type:
1. C Corporations (Form 100)
- Automatically allowed a 7-month extension to file.
- Applies to C corporations and exempt organizations that are not suspended.
- No written extension form is required.
2. S Corporations (Form 100S)
- Automatically granted a 6-month extension to file.
- Applies to S corporations that are active and in good standing.
- No separate form needs to be filed for the extension.
3. Partnerships (Form 565)
- Automatically granted a 7-month extension to file.
- Applies to general partnerships, LPs, LLPs, and LLLPs.
- The partnership must be active (not suspended).
- No written application is required for this extension.
4. Limited Liability Companies (Form 568)
- Automatically granted a 7-month extension to file.
- Applies to LLCs classified as partnerships, single-member LLCs, and LLCs owned by pass-through entities.
- The LLC must be in good standing (not suspended or forfeited).
- No written extension form is required.
Important Note
An extension of time to file your return does not extend the time to pay any taxes due.
Businesses must pay their balance by the original due date to avoid interest and penalties.
How to Pay Your Balance Due to the State of California?
You can pay your balance using any of the following methods:
1. Electronic Funds Withdrawal (EFW)
You can authorize an electronic withdrawal when e-filing your tax return.
2. Electronic Funds Transfer (EFT)
Visit ftb.ca.gov to make payments directly via EFT.
3. Web Pay for Businesses
The Web Pay option allows secure online payments for corporations, LLCs, and partnerships. Visit ftb.ca.gov/pay to use this feature.
4. Credit Card Payment
You can make payments by credit card through officialpayments.com.
5. Check or Money Order
If paying by mail, attach the appropriate FTB payment form to your check or money order.
| Entity Type | Payment Form | Description |
| LLC | FTB 3537 | Payment for LLCs filing Form 568 |
| Corporation or Exempt Organization | FTB 3539 | Payment for Corporations or Exempt Entities filing Form 100/100S |
| Partnership (LP or LLP) | FTB 3538 | Payment for Partnerships filing Form 565 |
Mailing Address for Payment Forms
Mail your payment and the corresponding payment form to:
Franchise Tax BoardPO BOX 942857
SACRAMENTO, CA 94257-0531
Make sure to include your Entity ID, tax year, and form type on your payment to ensure proper processing.
Frequently Asked Questions (FAQs)
California automatically grants extensions for most business entities, so you don’t need to file a separate form.
C corporations receive a 7-month extension, while S corporations receive a 6-month extension to file their tax returns.
Yes. Partnerships and LLCs in good standing automatically receive a 7-month extension to file their returns.
No. The extension applies only to filing, not payment. You must pay any balance due by the original due date to avoid penalties.
Suspended or forfeited entities do not qualify for the automatic extension. You must first reinstate your entity before filing or requesting additional time
Yes. Exempt organizations filing Form 100 also receive a 7-month automatic extension, as long as they are in good standing.
Final Thoughts
The California Business Tax Extension system is one of the most straightforward in the U.S. Since the state automatically grants extensions for eligible entities, business owners don’t need to file additional paperwork — saving time and hassle.
However, it’s crucial to remember that an extension to file is not an extension to pay. Make sure to settle your tax liability by the original due date using the appropriate FTB payment form or online payment options.Whether you operate as a corporation, partnership, LLC, or exempt organization, understanding your specific filing deadlines and payment obligations ensures compliance with California tax laws — and helps you avoid costly penalties or interest.
