Extension Of Time To File For Businesses
Need time to file your tax returns? See below for helpful instructions.
- Board of Equalization
- Employment Development Department
- Franchise Tax Board
- Internal Revenue Service
To request a filing extension, please submit the following no later than one month after the due date of your return or prepayment form and payment:
- Your completed, signed, and dated return or for a non-EFT account, your prepayment form.
- A completed copy of Request for Extension to File (BOE-468). Be sure to explain why you were not able to file your return or pay the tax on time and to fully complete, sign, and date the form.
- The tax due, plus applicable interest. (Interest will apply to your delayed payment, as explained on the BOE-468 instructions. Please use the formula shown on the return form to calculate the interest due. For prepayment accounts, interest will be due if an extension is granted.)
Please send all items listed above to the address shown on the return.
If you are sending your request for an extension before the due date of your return or prepayment, you should mail it to:State Board of Equalization
P.O. Box 942879
Sacramento, CA 94279-001
For good cause,* EDD may extend for up to 60 days the time for filing a payroll tax report or paying any payroll taxes without penalty. If you cannot file your report or pay your taxes on time and good cause exists, contact EDD to request an extension. The request should be made in writing to:Employment Development Department
P.O. Box 826215, MIC 3A
Sacramento, CA 94230-6215
The written request:
- Must be signed by the employer or authorized agent.
- Must be received before or within the extended period.
- Must contain the reason why the time for filing or payment could not be filed on time.
EDD will notify you if the extension is granted. Interest is mandatory on all delinquent tax payments even when an extension is granted. The California Unemployment Insurance Code makes no provisions for extensions without interest except Section 1116(c), which provides for a 30-day extension to file a return for good cause for employers quitting business. In that case, interest and penalty are not charged during the extension.
*Good cause exists where the circumstances causing the delay are clearly beyond the control of the employer or where the delay is due to a mistake or inadvertence under circumstances not reasonably foreseeable by the employer. In other words, the delay is not attributable to the employer's fault.
A good cause determination must always take into account the total time period taken by the employer or the employer's representative to comply with EDD's requirements.
Your extension to file will depend on your business type. Sole proprietorships are granted an extension as shown in Extension to File for Individuals. You will find an overview of the other business types below. In addition, clicking on the business type will take you to more detailed information.
Corporations are allowed an automatic seven month paperless extension of time to file their returns if:
- They are in good standing with both Franchise Tax Board and the California Secretary of State on the original due date of the return, and
- They file their returns on or before 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 Voucher for Automatic Extension For Corporations and Exempt Organizations (FTB 3539). Corporations subject to EFT should pay using EFT and should not submit FTB 3539.
General, limited and limited liability partnerships, and limited liability companies are allowed 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 Voucher for Limited Partnership, LLP's and REMICs (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 Voucher for Limited Liability Companies (FTB 3537).
To request an extension to file income tax returns after the due date, use the appropriate form. The IRS will grant a reasonable extension of time for filing a return. Interest and/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 (Form 1138)
- Automatic 6-Month
Extension of Time to File Certain Business Income Tax, Information,
and Other Returns - The December 2005 revision of Form 7004 replaces
the following extension forms:
- Application for Extension of Time to File Certain Excise, Income, Information, and Other Returns (Form 2758)
- Application for Automatic Extension of Time to File Corporate Income Tax Return (Form 7004)
- Application for Automatic Extension of Time to File U.S. Return for a Partnership, REMIC, or for Certain Trusts (Form 8736)
- Application for Additional Extension of Time to File U.S. Return for a Partnership, REMIC, or for Certain Trusts (Form 8800)
- Application for Extension of Time To File a Return and/or Pay U.S. Estate (and Generation-Skipping Transfer) Taxes (Form 4768)
- Application for Extension of Time To File Certain Employee Plan Returns (Form 5558)
- Request for Extension of Time To File Information Returns (Form 8809)
Also see Special Circumstances.