C Corporation Extended Filing Due DateOctober 2021 Tax News

California’s Automatic Extension for C Corporations

The original due date to file California Corporation Franchise or Income Tax Return (Form 100), is the 15th day of the fourth month after the close of the C Corporation's taxable year, which for calendar year corporations is April 15th. 

As a reminder, the extended due date to file Form 100, California Corporation Franchise or Income Tax Return, is the 15th day of the 11th month after the close of the C Corporation’s taxable year. For C Corporations operating under a calendar year, the 2020 taxable year extended due date is November 15, 2021.

If a C Corporation does not file its return by the extended due date, then the extension does not apply, and any applicable late filing penalties will be calculated from the original due date.

Please note, the seven-month automatic extension to file does not extend the due date to pay the C Corporation’s tax liability. For calendar year filers, the C Corporation is required to pay its tax liability by the original due date, which is April 15th.

For more information about C Corporations and other business entity due dates, visit Business Due Dates.