Extension of Time to File for Businesses
California Department of Tax and Fee Administration
To request a filing extension, use the California Department of Tax and Fee Administration’s (CDTFA) online services. You must have a CDTFA Online Services Username or User ID and Password.
You must submit a request for extension no later than one month after the due date of your return or prepayment form and payment. If you are unable to log into your CDTFA account to request a filing extension, contact our Customer Service Center at 1-800-400-7115 and ask for a copy of CDTFA-468.
Employment Development Department
The EDD may extend the time for filing a payroll tax report or paying any payroll taxes without penalty for up to 60 days if good cause exists. If you cannot file your report or pay your taxes on time and good cause exists, contact the EDD to request an extension. Send a written request to:
Employment Development Department
PO Box 826215, MIC 3A
Sacramento, CA 94230-6215
The written request must:
- Be signed by the employer or authorized agent.
- Be received before the extended period ends.
- Contain the reason why the filing or payment could not be filed on time.
The EDD will notify you if the extension is granted. Interest is mandatory on all late tax payments even when an extension is granted. The only exception is a 30-day extension to file a return without interest or penalty for employers quitting business.
A good cause determination must always take into account the total time period you or your representative take to comply with the EDD's requirements.
Franchise Tax Board
Your extension to file will depend on your business type. Sole proprietorships are granted an extension as shown in Extension to File for Individuals. Review the following for other business types.
Corporations are allowed an automatic seven-month paperless extension of time to file their returns if they both:
- Are in good-standing with both Franchise Tax Board and the California Secretary of State on the original due date of the return.
- File their returns by the extended due date of the return.
If there is an unpaid tax liability on the original due date, corporations not required to pay by electronic funds transfer (EFT) should pay their tax using Payment for Automatic Extension for Corporations and Exempt Organizations (PDF) (FTB 3539). Corporations subject to EFT should pay using EFT and should not submit FTB 3539.
General partnerships, limited partnerships, limited liability partnerships, and limited liability companies get an automatic paperless extension for six months from the original due date. The automatic extension does not extend the time to pay.
If the limited partnership or limited liability partnership has not paid its $800 annual tax by the original due date of the return, the partnership should pay using Payment for Limited Partnership, LLP's and REMICs (PDF) (FTB 3538).
If the limited liability company has not paid its LLC fee or nonconsenting members tax by the original due date of the return, the partnership should use Payment for Automatic Extension for Limited Liability Companies (PDF) (FTB 3537).
Internal Revenue Service
To request an extension to file income tax returns after the due date, use the form that applies to you. The IRS will grant a reasonable extension of time for filing a return. Interest or penalties may be charged on any tax not paid by the regular due date of the return.
- Extension of Time for Payment of Taxes by a Corporation Expecting a Net Operating Loss Carryback (PDF) (Form 1138)
- Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes (PDF) (Form 4768)
- Application for Extension of Time To File Certain Employee Plan Returns (PDF) (Form 5558)
- Request for Extension of Time To File Information Returns (PDF) (Form 8809)
For additional information, visit Special Circumstances.