Important Dates for Income Tax

When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.

Disaster Relief Tax Extension

Franchise Tax Board (FTB) has extended the filing and payment deadlines to October 16, 2023 for California individuals and businesses impacted by 2022-23 winter storms. Visit FTB’s website for more detailed information.

January 15, 2023

2022 fourth quarter estimated tax payments due for individuals.

State:
- 540-ES Form (PDF) | 540-ES Instructions
Federal:
- 1040-ES (PDF) (Instructions included)

March 15, 2023

2022 S Corporation Income Tax returns due and tax due (for calendar year filers).

State:
- 100S Form (PDF) | 100S Booklet (Instructions included)
Federal:
- 1120 (PDF) | Instructions (PDF)
- 1120-S (PDF) | Instructions (PDF)

2022 Partnership and LLC Income Tax returns due and tax due (for calendar year filers).

State:
- 565 Form (PDF) | 565 Booklet
- 568 Form (PDF) | 568 Booklet

April 15, 2023

2022 Personal Income Tax returns due and tax due

State:
- 540 Form (PDF) | 540 Booklet (Instructions included)
- 540 2EZ Form (PDF) | 540 2EZ Booklet (Instructions included)
- 540NR Form (PDF) | 540NR Booklet (Instructions included)
Federal:
- 1040 (PDF) | Instructions (PDF)
- 1040A | Instructions
- 1040EZ | Instructions

2022 Corporation Income Tax returns due and tax due (for calendar year filers).

State:
- 100 Form (PDF) | 100 Booklet (Instructions included)
Federal:
- 1120 (PDF) | Instructions (PDF)

2023 first quarter estimated tax payments due for individuals and corporations.

State:
- 540-ES Form (PDF) | 540-ES Instructions
- 100-ES Form (PDF) | 100-ES Instructions
Federal:
- 1040-ES (PDF) (Instructions included)

June 15, 2023

2023 second quarter estimated tax payments due for individuals and corporations.

State:
- 540-ES Form (PDF) | 540-ES Instructions
- 100-ES Form (PDF) | 100-ES Instructions
- 3536 Estimated Fee for LLCs (PDF) (Instructions Included)
Federal:
- 1040-ES (PDF) (Instructions included)

September 15, 2023

2023 third quarter estimated tax payments due for individuals and corporations

State:
- 540-ES Form (PDF) | 540-ES Instructions
- 100-ES Form (PDF) | 100-ES Instructions
Federal:
- 1040-ES (PDF) (Instructions included)

Extended due date for 2022 S Corporation Income Tax returns (for calendar year filers).

State:
- 100S Booklet (Instructions included)

October 15, 2023

Extended due date for 2022 Personal Income Tax returns.

State:
- 540 Booklet (Instructions included)
- 540 2EZ Booklet (Instructions included)
- 540NR Booklet (Instructions included)
Federal:
- 1040 (PDF) | Instructions (PDF)
- 1040A | Instructions
- 1040EZ | Instructions

Extended due date for 2022 Corporation Income Tax returns (for calendar year filers).

Federal:
- 1120 (PDF) | Instructions (PDF)
- 1120-S (PDF) | Instructions (PDF)

Extended due date for 2022 Partnership and LLC Income Tax returns (for calendar year filers).

State:
- 565 Partnership Booklet (Instructions included)
- 568 Limited Liability Company Tax Booklet (Instructions included)

November 15, 2023

Extended due date for 2022 Corporation Income Tax returns (for calendar year filers).

State:
- 100 Booklet (Instructions included)

December 15, 2023

2023 fourth quarter estimated tax payments due for corporations

State:
- 100-ES Form (PDF) | 100-ES Instructions

January 15, 2024

2023 fourth quarter estimated tax payments due for individuals

State:
- 540-ES Form (PDF) | 540-ES Instructions
Federal:
- 1040-ES (PDF) (Instructions included)