California e-file2014 Business e-file Calendar for Form 100, 100S and 100W Returns

 

November 12, 2013 FTB begins accepting test transmissions (PATS Testing)
January 2, 2014 First day to transmit live FTB Form 100, 100S, 100W and 100X returns.
   
Return Due Date The law specifies the annual dates for a business entity to file a return. The dates vary between business entity types.
If the form is
And the account type classification is
Then the due date is
Form 100 Farmers' Co-op Associations Original - 15th day of the 9th month after the taxable year end
Extended - 15th day of the 16th month after the taxable year end
If the form is
And the account type classification is
Then the due date is
Form 100
Form 100S
Form 100W
All other classifications Original - 15th day of the 3rd month after the taxable year end
Extended - 15th day of the 10th month after the taxable year end
   
15th day of the 3rd month after the taxable year end Last day to timely file Form 100, 100S or 100W original returns
15th day of the 10th month after the taxable year end Last day to timely file Form 100, 100S or 100W returns on extension
15th day of the 9th month after the taxable year end Last day to timely file Form 100 Farmers' Co-op Associations original returns
15th day of the 16th month after the taxable year end Last day to timely file Form 100 Farmers' Co-op Associations returns on extension
10 days past all return due dates Last day to retransmit rejected timely-filed returns
Last day to retain return is dependent upon law. Last day for EROs and transmitters to retain acknowledgment file material for returns e-filed in 2014.

Remember: For each return an 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 the return is filed, whichever is later. The California e-file Return Authorization for Corporations (FTB 8453-C), must be kept with the return for the same period, unless it is scanned and included with the e-file return.

FTB will accept and process Business e-file returns year round.