Personal
We give you an automatic 6-month extension to file your return. You must file by the deadline to avoid a late filing penalty.
The deadline is October 15, 2024.
An extension to file your tax return is not an extension to pay. Pay the amount you owe by April 15, 2024 to avoid penalties and interest.
Make a payment
Use Payment for Automatic Extension for Individuals (FTB 3519) to make a payment by mail if both of the following apply:
- You cannot file your 2023 tax return by April 15, 2024
- You owe tax for 2023
To pay electronically, visit our payment options.
Personal due datesBusiness
We automatically allow a 7-month extension for businesses to file Form 100 that are not suspended. This includes exempt organizations.
We automatically allow a 6-month extension for businesses to file Form 100S that are not suspended.
For business entities that are not corporations, we automatically allow a 7-month extension.
Make a payment
An extension to file your tax return is not an extension to pay. Use an Automatic Extension form to make a payment if both of the following apply:
- You cannot file your tax return by the original due date
- You owe taxes for the current tax year
File one of these forms:
- Limited Liability Companies: FTB 3537
- Corporations and Exempt Organizations: FTB 3539
- Limited partnerships, Limited liability partnerships or Real estate mortgage investment conduit: FTB 3538
To pay electronically, visit our payment options.
If no payment is due, you do not need to file an automatic extension payment form.