e-file calendars

We accept and process e-file returns continuously throughout the year.

The due date to file your California Individual or Fiduciary income tax return and pay any balance due is April 15, 2024. However, California grants an automatic extension until October 15, 2024, to file your return, although your payment is still due by April 15, 2024. 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.

California Individual and Fiduciary income tax returns have an automatic six-month extension date for timely filing.

Individual/Fiduciary due dates for calendar year filers

Timeframes Task
November 20, 2023 Participant Acceptance Testing System (PATS) begins
January 2, 2024 First Day to Transmit Live Current Year Returns
April 15, 2024 Last Day to Transmit Timely-Filed Returns
*April 15, 2024 Last Day to Retransmit Rejected Timely-Filed Returns
October 15, 2024 Last Day to Transmit Timely Filed Current Year Returns on Extension
*October 22, 2024 Last Day to Retransmit Rejected Current Year Returns Filed on Extension
December 31, 2024 Last Day for EROs and Transmitters to Retain Acknowledgment File Material for Returns e-filed in 2024
When the due date falls on a weekend or holiday, the deadline is extended to the next business day.

* Rejected timely-filed returns are given 5 calendar days past all return due dates to be retransmitted and considered timely.

Fiduciary due dates for fiscal year filers

Timeframes Task
November 20, 2023 Participant Acceptance Testing System (PATS) begins
January 2, 2024 First Day to Transmit Live Current Year Returns
15th day of the 4th month after the close of the taxable year. Last Day to Transmit Timely-Filed Returns
15th day of the 6th month after the original due date of the return. Last Day to Transmit Timely Filed Current Year Returns on Extension
Rejected timely-filed returns are given 5 calendar days past all return due dates to be retransmitted and considered timely. Retransmitted rejected returns
December 31, 2024 Last Day for EROs and Transmitters to Retain Acknowledgment File Material for Returns e-filed in 2023
When the due date falls on a weekend or holiday, the deadline is extended to the next business day.

Business due dates

Timeframes Task
November 20, 2023 Participant Acceptance Testing System (PATS) begins
January 2, 2024 First Day to Transmit Live Current Year Returns
Original – 15th day of the 4th month after the taxable year end
Extended – 15th day of the 11th month after the taxable year end		 Last Day to Transmit Timely Filed for Form 100 and 100W (Excluding Farmers’ Cooperative Association)
Original – 15th day of the 3rd month after the taxable year end
Extended – 15th day of the 9th month after the taxable year end		 Last Day to Transmit Timely Filed for Form 100S (Excluding Farmers’ Cooperative Association)
Original – 15th day of the 9th month after the taxable year end
Extended – 15th day of the 16th month after the taxable year end		 Last Day to Transmit Timely Filed for Form 100 Farmers’ Cooperative Association
Original – 15th day of the 5th month after the taxable year end
Extended – 15th day of the 11th month after the taxable year end		 Last Day to Transmit Timely Filed for Form 109
Original – 15th day of the 4th month after the taxable year end
Extended – 15th day of the 10th month after the taxable year end		 Last Day to Transmit Timely Filed for Form 109 for employee’s trust (IRC 401(a)) or IRA
Original – 15th day of the 5th month after the taxable year end
Extended – 15th day of the 11th month after the taxable year end		 Last Day to Transmit Timely Filed for Form 199
Original – 15th day of the 3rd month after the taxable year end
Extended – 15th day of the 10th month after the taxable year end		 Last Day to Transmit Timely Filed for Form 565
Original – 15th day of the 3rd month after the taxable year end
Extended – 15th day of the 10th month after the taxable year end		 Last Day to Transmit Timely Filed for Form 568 (LLCs classified as a partnership and single member LLCs owned by a pass-through entity)
Original – 15th day of the 4th month after the taxable year end
Extended – the due date of the owner’s return		 Last Day to Transmit Timely Filed for Form 568 (Single member LLCs not owned by a pass- through entity)
Rejected timely-filed returns are given 10 calendar days past all return due dates to be retransmitted and considered timely. Retransmitted rejected returns
December 31, 2024 Last Day for EROs and Transmitters to Retain Acknowledgment File Material for Returns e-filed in 2024
When the due date falls on a weekend or holiday, the deadline is extended to the next business day.

Retention

For each return an electronic return originator (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 you filed the taxpayer's return, whichever is later. (Business return retention is dependent on law.)

If the ERO uses any forms listed below, they must keep the form with the return for the same period (4 years).

Individual

  • Form FTB 8453, California e-file Return Authorization for Individuals
  • Form FTB 8879, California e-file Signature Authorization for Individuals

Fiduciary

Business