California business filing dates, 2027
State-level due dates for businesses filing in California. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
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Income / franchise tax return
5 dates · 2 not dated yetThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
Why no dates: No official source confirmed yet for some of these dates, so they are not shown.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Form 100S (suspended corporation)calendar-year S corporationSource text“S corporation Return due date 15th day of the 3rd month after the close of your tax year. Extended due date 15th day of the 9th month after the close of your tax year. Payment date Your total tax owed is due on the 15th day of the 3rd month after the close of your tax year. Minimum franchise tax Your minimum franchise tax is $800.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “If the due date falls on a weekend or holiday, you have until the next business day to file and pay.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “We automatically allow a 6-month extension for businesses to file Form 100S that are not suspended.”verbatim · ftb.ca.gov · retrieved 2026-09-23 | Applies toA suspended S corporation filing Form 100S: due the 15th day of the 3rd month after the tax year closes, moved to the next business day. FTB’s automatic extension is for corporations that are not suspended, so no extended date is shown. | Due rule15th day of the 3rd month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedftb.ca.gov/file/when-to-file/due-dates-business.html (official source, opens in a new tab)retrieved ftb.ca.gov/file/when-to-file/extension-to-file.html (official source, opens in a new tab)retrieved |
Form 100Scalendar-year S corporationSource text“S corporation Return due date 15th day of the 3rd month after the close of your tax year. Extended due date 15th day of the 9th month after the close of your tax year. Payment date Your total tax owed is due on the 15th day of the 3rd month after the close of your tax year. Minimum franchise tax Your minimum franchise tax is $800.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “If the due date falls on a weekend or holiday, you have until the next business day to file and pay.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “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.”verbatim · ftb.ca.gov · retrieved 2026-09-23 | Applies toAn S corporation the preparer attests is not suspended, filing Form 100S: due the 15th day of the 3rd month after the tax year closes; FTB allows an automatic 6-month extension to file (not to pay), to the 15th day of the 9th month. Weekend or holiday dates move to the next business day. The $800 minimum franchise tax applies. | Due rule15th day of the 3rd month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedftb.ca.gov/file/when-to-file/due-dates-business.html (official source, opens in a new tab)retrieved ftb.ca.gov/file/when-to-file/extension-to-file.html (official source, opens in a new tab)retrieved |
Form 565calendar-year general partnership, limited partnership or LLPSource text“General Partnership Return due date 15th day of the 3rd month after the close of your tax year. Extended filing due date 15th day of the 10th month after the close of your tax year.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “If the due date falls on a weekend or holiday, you have until the next business day to file and pay.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “Limited partnership Return due date 15th day of the 3rd month after the close of your tax year. Extended due date 15th day of the 10th month after the close of your tax year.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “Limited liability partnership (LLP) Return due date 15th day of the 3rd month after the close of your tax year. Extended due date 15th day of the 10th month after the close of your tax year.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “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.”verbatim · ftb.ca.gov · retrieved 2026-09-23 | Applies toA general partnership, limited partnership or LLP filing Form 565: due the 15th day of the 3rd month after the tax year closes, extended to the 15th day of the 10th month. Weekend or holiday dates move to the next business day. The $800 annual tax owed by limited partnerships and LLPs is not dated here. | Due rule15th day of the 3rd month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedftb.ca.gov/file/when-to-file/due-dates-business.html (official source, opens in a new tab)retrieved ftb.ca.gov/file/when-to-file/extension-to-file.html (official source, opens in a new tab)retrieved |
Form 100 (suspended corporation)calendar-year C corporationSource text“C corporation Return due date 15th day of the 4th month after the close of your tax year. Extended due date Tax Year 2018 and prior - 15th day of the 10th month after the close of the tax year. Tax Year 2019 and later - 15th day of the 11th month after the close of the tax year.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “If the due date falls on a weekend or holiday, you have until the next business day to file and pay.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “We automatically allow a 7-month extension for businesses to file Form 100 that are not suspended.”verbatim · ftb.ca.gov · retrieved 2026-09-23 | Applies toA suspended C corporation filing Form 100: due the 15th day of the 4th month after the tax year closes, moved to the next business day. FTB’s automatic extension is for corporations that are not suspended, so no extended date is shown. | Due rule15th day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedftb.ca.gov/file/when-to-file/due-dates-business.html (official source, opens in a new tab)retrieved ftb.ca.gov/file/when-to-file/extension-to-file.html (official source, opens in a new tab)retrieved |
Form 100calendar-year C corporationSource text“C corporation Return due date 15th day of the 4th month after the close of your tax year. Extended due date Tax Year 2018 and prior - 15th day of the 10th month after the close of the tax year. Tax Year 2019 and later - 15th day of the 11th month after the close of the tax year.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “If the due date falls on a weekend or holiday, you have until the next business day to file and pay.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “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.”verbatim · ftb.ca.gov · retrieved 2026-09-23 | Applies toA C corporation the preparer attests is not suspended, filing Form 100: due the 15th day of the 4th month after the tax year closes; FTB allows an automatic 7-month extension to file (not to pay), to the 15th day of the 11th month. Weekend or holiday dates move to the next business day. A short-period return follows a separate rule not covered here. | Due rule15th day of the 4th month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedftb.ca.gov/file/when-to-file/due-dates-business.html (official source, opens in a new tab)retrieved ftb.ca.gov/file/when-to-file/extension-to-file.html (official source, opens in a new tab)retrieved |
| Automatic filing extensions | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
| Form 568 | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
Estimated tax
1 date · 2 not dated yetInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
Why no dates: Every date shown here is checked against its official source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Form 540-ES estimated taxcalendar-year Schedule C filerSource text“Installment Payments – Installments due shall be 30% of the required annual payment for the 1st required installment, 40% of the required annual payment for the 2nd required installment, no installment is due for the 3rd required installment, and 30% of the required annual payment for the 4th required installment.”verbatim · ftb.ca.gov · retrieved 2026-09-23 “Generally, you must make estimated tax payments if you expect to owe at least $500 ($250 if married/RDP filing separately) in tax for 2026 (after subtracting withholding and credits) and you expect your withholding and credits to be less than the smaller of:”verbatim · ftb.ca.gov · retrieved 2026-09-23 “Pay your estimated payments by the dates shown below: 1st payment: April 15, 2026 2nd payment: June 15, 2026 3rd payment: September 15, 2026 4th payment: January 15, 2027”verbatim · ftb.ca.gov · retrieved 2026-09-23 “Fiscal Year – If you file your tax return on a fiscal year basis, your due dates will be the 15th day of the 4th, 6th, and 9th months of your fiscal year and the 1st month of the following fiscal year. If the due date falls on a weekend or legal holiday, use the next business day.”verbatim · ftb.ca.gov · retrieved 2026-09-23 | Applies toAn individual with Schedule C income whose preparer attests 2026 California estimated tax is required (generally, expecting to owe $500 or more after withholding and credits). Payments are 30% and 40% in the 4th and 6th months and 30% in the 1st month after the tax year; no installment is due in the 9th month. Weekend or holiday dates move to the next business day. | Due rule1st payment (30%): 15th day of the 4th month of the tax year; 2nd payment (40%): 15th day of the 6th month of the tax year; 4th payment (30%): 15th day of the month after the tax year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedftb.ca.gov/forms/2026/2026-540-es-instructions.html (official source, opens in a new tab)retrieved |
| Form 100-ES estimated taxcalendar-year S corporation or C corporation | Applies toA corporation whose preparer attests its California estimated tax exceeds the minimum franchise tax: 30%, 40% and 30% by the 15th day of the 4th, 6th and 12th months; no payment for the third installment. A corporation whose estimate does not exceed the minimum pays it in full by the first installment date; that case is not scheduled here. Weekend or holiday dates move to the next business day. | Due ruleUnsupported | 2027 datesAuthority for 2027 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
| Form 540-ES estimated taxcalendar-year Schedule C filer | Applies toAn individual with Schedule C income whose preparer attests 2026 California estimated tax is required (generally, expecting to owe $500 or more after withholding and credits). Payments are 30% and 40% in the 4th and 6th months and 30% in the 1st month after the tax year; no installment is due in the 9th month. Weekend or holiday dates move to the next business day. | Due ruleUnsupported | 2027 datesAuthority for 2027 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
Withholding
no fixed date · 1 not dated yetReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
Why no dates: No official source confirmed yet for some of these dates, so they are not shown.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
PIT withholding depositsSource text“Employer contributions for Unemployment Insurance (UI) and Employment Training Tax (ETT) are due quarterly. How often you’re required to deposit State Disability Insurance (SDI) and California Personal Income Tax (PIT) is based on your federal deposit schedule and the amount of total PIT withheld.”verbatim · edd.ca.gov · retrieved 2026-09-23 | Applies toA California employer: UI and ETT contributions are due quarterly; how often SDI and PIT are deposited depends on the federal deposit schedule and the PIT withheld (EDD’s deposit table). Payroll-driven, so not calendared. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievededd.ca.gov/en/Payroll_Taxes/Timely_Payroll_Tax_Deposits (official source, opens in a new tab)retrieved |
| DE 9 and DE 9C quarterly returns | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
Unemployment insurance
UnsupportedEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
Why no dates: Every date shown here is checked against its official source. California unemployment insurance and ETT contributions are reported on the DE 9 and DE 9C, listed under withholding.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| UI rate (new employers) | Applies toA California employer the preparer attests is still on the new-employer rate: 3.4% UI for two to three years. The 2026 rate schedule is F+ (Schedule F plus a 15% emergency surcharge). | Due ruleUnsupported | 2027 datesAuthority for 2027 not yet published; nothing is shown until it is. | Source · retrievedNo verified source on file |
Sales and use tax
no fixed date · 1 not dated yetReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
Why no dates: No official source confirmed yet for some of these dates, so they are not shown.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Sales tax filing frequencySource text“CDTFA assigns a filing frequency (quarterly prepay, quarterly, monthly, fiscal yearly, yearly) based on your reported sales tax or your anticipated taxable sales at the time of registration.”verbatim · cdtfa.ca.gov · retrieved 2026-09-23 | Applies toCDTFA assigns the filing frequency from reported or anticipated taxable sales; the account’s assignment governs. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedcdtfa.ca.gov/taxes-and-fees/sales-use-tax-returns-filing-dates.htm (official source, opens in a new tab)retrieved |
CDTFA reporting basisSource text“When you registered, you were assigned a reporting basis: Quarterly Quarterly Prepay Monthly Yearly Fiscal Yearly”verbatim · cdtfa.ca.gov · retrieved 2026-09-23 | Applies toA CDTFA account is assigned a reporting basis at registration. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedcdtfa.ca.gov/industry/new-permit-and-license-holders/filing-and-payments.htm (official source, opens in a new tab)retrieved |
| Sales and use tax prepayments and return | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
Annual report
UnsupportedThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
Why no dates: No official source confirmed yet for some of these dates, so they are not shown.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Statement of Information (LLC) | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
| Statement of Information (corporation) | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
Information returns
no fixed dateForms reporting payments to others — W-2s to employees, 1099s to contractors — furnished to the recipients and filed with the agency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
DE 542 independent contractor reportSource text“You are required to report independent contractor information if you pay compensation or enter into a contract with an independent contractor and the following statements all apply: You are required to file a federal Nonemployee Compensation (Form 1099-NEC) or a Miscellaneous Information (Form 1099-MISC) for the services performed by the independent contractor. You pay the independent contractor $600 or more, or enter into a contract for $600 or more. The independent contractor is an individual, sole proprietor, or single-member LLC.”verbatim · edd.ca.gov · retrieved 2026-09-23 “You must report independent contractor information to us within 20 calendar days if either of the following applies: You paid $600 or more to an independent contractor in any calendar year. You enter into a contract for $600 or more with an independent contractor in any calendar year, whichever is earlier.”verbatim · edd.ca.gov · retrieved 2026-09-23 | Applies toA business the preparer attests pays or contracts $600 or more in a calendar year with an independent contractor who is an individual, sole proprietor or single-member LLC, for services it files a Form 1099-NEC or 1099-MISC for: report the contractor to EDD within 20 calendar days of paying $600 or entering the contract, whichever is earlier. Event-driven, so not calendared. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievededd.ca.gov/en/payroll_taxes/independent_contractor_reporting/ (official source, opens in a new tab)retrieved |
Entity tax or fee
UnsupportedEntity-level taxes and fees separate from the income return, such as an LLC’s annual tax or fee.
Why no dates: Not yet verified against its official source; no date is shown until it is.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| LLC $800 annual tax (FTB 3522) | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
| LLC fee estimate (FTB 3536) | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.