California Tax Deadlines 2026: State Filing Dates, FTB Due Dates, and Extensions

Published: March 20, 2026 Tax Year: 2026

A Message from Slava

Running a business in California means dealing with two complete tax systems — federal and state — each with its own deadlines, forms, and penalties. I learned this the hard way.

When I built Anna Money in the UK for 60,000+ small businesses, state-level taxes simply didn't exist. The UK has one national tax authority, one set of deadlines. When I moved to the US and started operating in California, I discovered an entirely different reality: the Franchise Tax Board (FTB) runs its own calendar alongside the IRS, with its own estimated payment schedule, its own penalty structure, and a few rules that catch even experienced business owners off guard.

California's $800 minimum franchise tax applies whether your LLC made money or not. The LLC fee adds thousands more if your revenue crosses certain thresholds. And California's estimated tax payment schedule — 30/40/0/30 — is different from the federal equal-quarter approach, which trips up nearly everyone the first year.

This guide covers every California-specific tax deadline for 2026. If you also need the federal calendar, see our complete 2026 business tax deadline guide and the interactive tax deadline calendar.

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Executive Summary: 2026 California Tax Deadlines at a Glance

Legal basis: California Revenue and Taxation Code §18601, §23151, §17941

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California Personal Income Tax (Form 540)

California residents and part-year residents file Form 540 to report their state income tax. California's top marginal rate is 13.3% — the highest state income tax rate in the country — and kicks in at taxable income above $1 million.

Filing Deadlines

Original deadline: April 15, 2026 Extended deadline: October 15, 2026

California grants an automatic 6-month extension for individuals. Unlike the federal system where you file Form 4868, California does not require a separate extension form. If you cannot file by April 15, you automatically have until October 15 — as long as you pay any tax you owe by April 15.

That's worth repeating: no form needed for the California extension. Just pay on time, and you have six extra months to file.

What Counts as California Income

California taxes:

• All income of California residents (worldwide income)
• California-source income of nonresidents
• All income during the period of California residency for part-year residents

If you moved to or from California during 2026, you'll file Form 540NR (nonresident or part-year resident).

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California Business Entity Returns

Different entity types file different forms with different deadlines. Here's the breakdown.

S-Corporations (Form 100S)

Original deadline: March 16, 2026* Extended deadline: September 15, 2026 Tax rate: 1.5% of net income (minimum $800 franchise tax)

*March 15 falls on a Sunday in 2026, so the deadline moves to Monday, March 16.

California S-Corps pay the greater of $800 or 1.5% of their net income. This is on top of the income that passes through to shareholders and is taxed on their personal returns. File Form 100S with the FTB.

Partnerships (Form 565)

Original deadline: March 16, 2026* Extended deadline: September 15, 2026

*Same weekend shift as S-Corps.

Partnerships and multi-member LLCs taxed as partnerships file Form 565. The partnership itself generally does not pay income tax, but it must file an informational return and issue Schedule K-1s to partners.

C-Corporations (Form 100)

Original deadline: April 15, 2026 Extended deadline: October 15, 2026 Tax rate: 8.84% of net income (minimum $800 franchise tax)

California C-Corps pay the greater of $800 or 8.84% of net income. Banks and financial corporations pay a slightly higher rate of 10.84%.

LLCs (Form 568)

LLC filing deadlines depend on how the LLC is classified for tax purposes:

Regardless of classification, all California LLCs must file Form 568 (LLC Return of Income) and pay the $800 minimum franchise tax and any applicable LLC fee.

Summary: California Business Return Deadlines

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California $800 Minimum Franchise Tax

Every LLC, corporation, and limited partnership registered in California owes an $800 minimum franchise tax each year — regardless of income, activity, or profit. This is a privilege tax for the right to do business in the state.

When It's Due

• Calendar-year entities: April 15
• Fiscal-year entities: 15th day of the 4th month after the fiscal year begins
• New entities: 15th day of the 4th month after formation/registration

For LLCs, the $800 is paid using Form 3522 (LLC Tax Voucher).

First-Year Exemption

Starting in 2024, California exempts newly formed or newly registered LLCs, LPs, and corporations from the $800 minimum franchise tax for their first taxable year. This exemption is still active for entities formed in 2026.

If you form a new California LLC in July 2026, you owe $0 franchise tax for your first taxable year. The $800 kicks in for the second year.

Important: The exemption only applies to the first taxable year. If your LLC was formed in December 2025, the exemption covered 2025 — you owe the full $800 for 2026.

Inactive LLCs Still Owe

This catches many business owners: even if your LLC is completely inactive — no revenue, no transactions, no employees — you still owe $800 per year unless you formally dissolve or cancel the LLC with the California Secretary of State. If you're not using your LLC, dissolve it. Otherwise the $800 keeps accruing, plus late penalties and interest.

Use the California LLC Fee Calculator to estimate your total LLC obligations for 2026.

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California LLC Fee

In addition to the $800 minimum franchise tax, LLCs with total income of $250,000 or more owe a graduated LLC fee. This is separate from the franchise tax and is based on total income from all sources (not just California income).

2026 LLC Fee Schedule

LLC Fee Deadlines

There are two deadlines to track:

Estimated LLC fee (Form 3536): Due by June 15 of the current tax year. If your LLC reasonably expects total income of $250,000 or more, you must estimate and pay the fee by June 15. This is easy to forget because it falls outside the normal filing cycle.

Final LLC fee (Form 568): Due by the original return due date — March 16 for multi-member LLCs, April 15 for single-member LLCs. If you overpaid on the estimate, you get a credit. If you underpaid, you owe the difference.

"Total income" means gross receipts. It includes all revenue before deductions — not net profit. An LLC with $500,000 in revenue and $490,000 in expenses still owes the $2,500 LLC fee.

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California Estimated Tax Payments

California requires estimated tax payments from individuals and businesses who expect to owe $500 or more in state tax (after withholding and credits). For corporations, the threshold is $800.

2026 Quarterly Due Dates

*June 15 falls on a Sunday in 2026, so the deadline moves to Monday, June 16.

The 30/40/0/30 Rule

This is the single biggest difference between California and federal estimated taxes. The IRS expects four equal payments of 25% each quarter. California uses a completely different split:

• Q1: 30% of your required annual payment
• Q2: 40% of your required annual payment
• Q3: 0% — no payment due
• Q4: 30% of your required annual payment

If you follow the federal schedule and pay 25% each quarter to California, you'll be underpaid in Q1 and Q2, triggering penalties — even though you paid the same total amount by year-end.

Use the California Quarterly Tax Calculator to calculate your state estimated payments using the correct 30/40/0/30 schedule.

Payment Methods

• FTB Web Pay (ftb.ca.gov) — free bank transfer, recommended
• FTB mail — Form 540-ES voucher with check or money order
• Credit card — through third-party processors (fees apply)

For more on federal estimated payments, see our quarterly estimated taxes guide.

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Pass-Through Entity Elective Tax (PTE)

California allows qualifying pass-through entities (S-Corps, partnerships, LLCs taxed as partnerships) to elect to pay a 9.3% tax at the entity level on qualified net income. Owners then receive a credit on their personal returns.

Why It Exists

The PTE tax is a workaround for the federal $10,000 SALT deduction cap. By paying state tax at the entity level, the tax becomes a deductible business expense for the entity — effectively bypassing the individual SALT limit.

PTE Deadlines for 2026

• Election deadline: The PTE election must be made on an original, timely filed return (or extension). The election is made annually — it does not carry over from prior years.
• PTE tax payments: Two required installments:
  • June 15, 2026 — payment of the greater of $1,000 or 50% of the elective tax paid on the prior year's return
  • Original return due date (March 16 for S-Corps/partnerships) — remaining balance

The election is made on Form 3893 (Pass-Through Entity Elective Tax Payment Voucher) for the June installment, and on the entity's tax return for the final payment.

Who Should Consider the PTE Election

The PTE election benefits owners in pass-through entities who:

• Are subject to the $10,000 federal SALT deduction cap
• Have significant California-source income through the entity
• Can use the California PTE credit on their individual returns

Consult a tax professional before making this election — the math depends on your specific situation.

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California Withholding on Nonresident Members

If your California partnership or LLC has nonresident partners or members, you have additional withholding and reporting obligations.

Form 592-Q: Quarterly Withholding

California requires pass-through entities to withhold 7% of income distributed to nonresident owners. Withholding payments are made quarterly using Form 592-Q, following the same quarterly schedule as estimated taxes.

Form 592: Annual Reconciliation

An annual Form 592 (Resident and Nonresident Withholding Statement) must be filed to reconcile all withholding for the year. This is due by the entity's return due date.

Form 592-B: Recipient Statement

Each nonresident member receives Form 592-B showing the amount withheld on their behalf. This is similar to a 1099 — the nonresident uses it to claim a credit on their state return.

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California Tax Penalties

The FTB penalty structure is aggressive. Here's what you face for missing deadlines.

Late Filing Penalty

5% of the unpaid tax for each month (or fraction of a month) the return is late, up to a maximum of 25%. This is calculated on the tax due after credits and payments.

Late Payment Penalty

5% of the unpaid tax, plus 0.5% per month until paid. This is a one-time penalty plus a monthly accrual — different from the federal 0.5%-per-month structure.

Demand Penalty

If the FTB sends a demand to file and you don't respond within the time stated, a 25% penalty is added to the tax due. This is on top of the late filing and late payment penalties.

Interest

Interest on unpaid tax accrues from the original due date. The FTB sets interest rates quarterly, and they compound.

Estimated Tax Penalty

If you underpay estimated taxes — or pay them on the wrong schedule (remember, California uses 30/40/0/30, not equal quarters) — the FTB charges a penalty on the underpaid amount for each period.

Entity-Level Penalties

• S-Corp / partnership late filing: $18 per member/shareholder per month, up to 12 months
• LLC $800 franchise tax late penalty: Penalties and interest accrue from the original due date

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Common Mistakes to Avoid

1. Assuming California Estimated Payments Follow Federal Equal-Quarter Splits

This is the most common California-specific mistake. Federal estimated taxes are split 25/25/25/25 across four quarters. California requires 30/40/0/30. If you set up auto-payments based on the federal schedule, you'll be underpaid in Q1 and Q2 and face penalties — even though you paid the correct annual total. Use the California Quarterly Tax Calculator to get the right amounts.

2. Forgetting the $800 Minimum Franchise Tax for Inactive LLCs

If your California LLC is registered with the Secretary of State, you owe $800 every year — period. It doesn't matter if the LLC had zero revenue, zero activity, or has been dormant for years. The only way to stop the $800 from accruing is to formally dissolve or cancel the LLC. Business owners who "forgot about" an old LLC have come back to find thousands in back taxes, penalties, and interest.

3. Not Filing the Estimated LLC Fee by June 15

The estimated LLC fee (Form 3536) has a June 15 due date that sits outside the normal filing season. If your LLC expects total income of $250,000 or more, this payment is required. Many business owners handle their April 15 obligations and assume they're done until the next estimated tax payment — missing the LLC fee entirely.

4. Missing the PTE Election Deadline

The pass-through entity elective tax election must be made on a timely filed return. You can't amend a late-filed return to make the election retroactively. If the PTE election is part of your tax strategy, the entity return must be filed (or validly extended) on time. For S-Corps and partnerships, that means the March 16 deadline (or September 15 on extension). Miss it, and the SALT workaround is gone for the entire tax year.

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How Jupid Handles Federal and California Deadlines

California business owners deal with twice the complexity: federal deadlines from the IRS, state deadlines from the FTB, the $800 franchise tax, the LLC fee, and a quarterly estimated payment schedule that doesn't match the federal one. Keeping track of all of this while running a business is where things fall through the cracks.

Jupid connects to your bank accounts and categorizes your income and expenses with 95.9% accuracy. That matters for California specifically because the LLC fee is based on total income (gross receipts) — not net profit. Knowing your actual revenue in real time means you can estimate your LLC fee correctly and avoid underpayment surprises in June.

The WhatsApp and iMessage AI accountant lets you check your California tax status from your phone. Ask "What's my estimated California tax for Q2?" and get an answer based on real transactions — calculated with the 30/40/0/30 split, not the federal 25% per quarter.

Jupid works through a web interface, Claude Code, and other AI tools — so you can manage your California obligations however fits your workflow.

Connect your bank to Jupid and stop tracking two tax calendars manually.

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Action Checklist

Set Up (Do This Once)

• Add all 2026 California deadlines to your calendar with reminders (2 weeks before + 3 days before)
• Confirm your entity type's California form and filing deadline
• Set up FTB Web Pay at ftb.ca.gov for online payments
• Determine if your LLC will owe the LLC fee (total income ≥ $250,000)
• Evaluate whether the PTE elective tax makes sense for your entity
• Connect your bank accounts to Jupid for automatic income tracking

Quarterly / Ongoing

• Pay Q1 California estimated tax by April 15 (30% of annual amount)
• Pay $800 minimum franchise tax by April 15 (Form 3522)
• Pay estimated LLC fee by June 15 (Form 3536) if total income ≥ $250,000
• Pay Q2 California estimated tax by June 16 (40% of annual amount)
• No Q3 payment — California requires 0% in Q3
• Pay Q4 California estimated tax by January 15, 2027 (30% of annual amount)
• File entity return by March 16 (S-Corp/partnership) or April 15 (C-Corp/individual/SMLLC)

Year-End

• Reconcile LLC fee — compare estimated payment to actual total income
• File Form 592 for any nonresident withholding
• Review whether to dissolve unused California entities to stop $800 annual charges
• Prepare California K-1s for partners/shareholders

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Resources and Citations

FTB Publications (Official Sources)

• FTB Publication 1032 — Tax Information for Military Personnel
• FTB Publication 1060 — Guide for Corporations Starting Business in California
• FTB: Estimated Tax Payments — Who must pay and when
• FTB: LLC Information — LLC tax and fee requirements
• FTB: Pass-Through Entity Elective Tax — PTE election details and forms
• Form 540-ES — Estimated Tax for Individuals
• Form 100-ES — Corporation Estimated Tax
• Form 3522 — LLC Tax Voucher
• Form 3536 — Estimated LLC Fee

California Revenue and Taxation Code

• §17941 — LLC annual tax ($800 minimum)
• §17942 — LLC fee (graduated by total income)
• §18601 — Time for filing individual returns
• §19023 — Underpayment of estimated tax penalty
• §23151 — Corporate franchise tax rate (8.84%)
• §23153 — S-Corporation tax rate (1.5%)
• §23802 — Minimum franchise tax ($800)

2026 Key Numbers

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Final Thoughts

California's tax system is one of the most complex in the country for businesses. Between the FTB and the IRS, you're managing two complete sets of deadlines, two payment schedules, and two penalty regimes. The franchise tax hits even dormant entities, the LLC fee is based on gross income rather than profit, and the 30/40/0/30 estimated payment schedule catches business owners who assume it mirrors the federal system.

The approach that works: treat California as a separate compliance calendar. Set up FTB Web Pay, mark every deadline independently from your federal calendar, and calculate your estimated payments using California's actual schedule — not the federal one.

If you're just forming a business in California, take advantage of the first-year franchise tax exemption, and read our California franchise tax guide for a deeper breakdown of how the $800 minimum and LLC fees work.

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Disclaimer

This article provides general information about 2026 California state tax deadlines and should not be considered tax advice. Tax deadlines can shift when they fall on weekends or holidays. Filing requirements depend on your entity type, California residency status, and specific business circumstances. For advice specific to your situation, consult with a qualified tax professional or contact the California Franchise Tax Board directly at ftb.ca.gov.

Tax Year: 2026 Last Updated: March 20, 2026