Due dates Personal

Personal income tax

The due date to file your California state tax return and pay any balance due is April 15, 2025. However, California grants an automatic extension until October 15, 2025 to file your return, although your payment is still due by April 15, 2025. 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.

File online

File your state tax returns for free with CalFile or review our other online filing options.

File by mail

Use one of the following forms when filing:

  • Form 540:
    • Form
    • Booklet (coming soon)
  • Form 540 2EZ:
  • Form 540NR:
    • Form (coming soon)
    • Booklet (coming soon)

Extension to file

Send us your payment if you are not ready to file your return.

Pay by April 15, 2025 to avoid penalties and interest.

We give you an automatic extension to file your return. No application is required. The deadline to pay is April 15, 2025.

Make your extension payment for free using Web Pay. When making a web payment, select "extension". Or, visit our other payment options.

When making an extension payment by mail use Payment Voucher for Automatic Extension for Individuals (form FTB 3519).

Estimated tax

Estimated tax payments are made once a quarter.

To pay your estimated tax, visit payment options.

For 2025, use Estimated Tax for Individuals (Form 540-ES) when paying by mail.

  • 1st quarter payment deadline: April 15, 2025
  • 2nd quarter payment deadline: June 17, 2025
  • 3rd quarter payment deadline: September 16, 2025
  • 4th quarter payment deadline: January 15, 2025

Visit Instructions for Form 540-ES for percentages due and more information.

Estates and trusts

If you are filing a return for an estate or trust, you must file the return and pay by either:

  • Calendar year: April 15, 2025
  • Fiscal year: 15th day of the 4th month after the taxable year ended

If you are filing a return for a bankruptcy estate, you must file the return and pay by either:

  • Calendar year: April 15, 2025
  • Fiscal year: Within a fiscal year period of receiving income, but this period cannot exceed 12 months

Allocate estimated tax payments

A trust or decedent’s estate (for its final year) may choose to distribute (allocate) estimated tax payments to beneficiaries.

To distribute the estimated tax payments to beneficiaries, the trust or decedent’s estate must file Form 541-T (coming soon) by the 65th day after the close of the current taxable year.

If a trust files by calendar year, it must file Form 541-T (coming soon) by March 5, 2025.

Outside of the USA

If you are living or traveling outside of the U.S. on April 15, 2025, file and pay your taxes by June 17, 2025.

If you need more time to file, we give you an automatic extension. The deadline is December 16, 2025. No application is required.

To avoid penalties, you must pay by June 17, 2025. If you owe taxes, interest will still accrue from the original due date.

Write Outside the USA on April 15, 2025 at the top of your tax return in red ink.

Farmers or fisherman

If you are a farmer or fisherman, and at least 2/3 of your 2023 and 2024 gross income is from farming or fishing, you may either:

  • Pay all of your estimated tax by January 15, 2025
  • File your tax return for 2024 on or before March 1, 2025, and pay the total tax due
    • Use Underpayment of Estimated Tax by Farmers and Fishermen (form FTB 5805F) (coming soon), to know if you paid the required estimated tax.
    • If you did not pay your required estimated tax, attach form FTB 5805F (coming soon) to the back of your tax return.

Visit Instructions for form FTB 5805F for more information.