California

2024 California State Tax Deadlines

California Individual Income Tax Filing deadlines and extensions for 2024.

If you are a resident or have been involved in significant business operations within California, then you might be required to file California State Taxes. We look at the most important tax deadlines and tax extensions for California in 2024.

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California Business Tax Deadlines for 2024

C Corporation
California C Corporation Tax Deadlines for 2024
You must file & pay Corporate Income Taxes in California by April 15, 2025.

File Online for free
File by Mail must be postmarked by the due date

Applicable forms:

Form 100 – California Corporation Franchise or Income Tax Return

Extension to File Taxes in California for 2024

You must send payment for taxes in California for the fiscal year 2024 by April 15, 2025.

The Extension Deadline is November 15, 2025, to file your California corporate income tax return.

California automatically grants 7 months extensions on filing corporate income tax returns. This means you do not need to file for an extension in California.

This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2025.

Pass-Throughs

California S Corporation & Partnership Tax Deadlines for 2024

You must file in California by March 15, 2025.

Form 100S – California S Corporation Franchise or Income Tax Return
Form 565 – Partnership Return of Income
Form 568 – Limited Liability Company Return of Income

Extension to File S Corporation & Partnership Taxes in California for 2024

You must send payment for taxes in California for the fiscal year 2024 by March 15, 2025.

The Extension Deadline is September 15, 2025, to file your California S-Corporation income tax return.

The Extension Deadline is October 15, 2025, to file your California partnership income tax return.

California automatically grants a 6-month extension on filing S-Corporation income tax returns and automatically grants a 7-month extension on filing Partnership income tax returns. This means you do not need to file for an extension in California.

This is an extension to FILE, not an extension to PAY – payment is still due March 15, 2025.

California Individual Tax Deadlines for 2024

Estimated Tax Deadline for California 2024
Estimated tax payments should be made:

April 15, 2024
June 17, 2024
September 16, 2024
January 15, 2025

Individual Tax Deadline for California 2024
You must file & pay Individual Income Taxes in California by April 15, 2025.

File Online for free
File by Mail must be postmarked by the due date

Applicable forms:

Form 540 – Full Year Residents
Form 540NR- Part Year or Non-Resident

Extension to File Taxes in California for 2024

You must send payment for taxes in California for the fiscal year 2024 by April 15, 2025.

The Extension Deadline is October 15, 2025, to file your California Individual Income tax return. California automatically grants 6 months extensions on filing personal income taxes. This means you do not need to file for an extension in California.

This is an extension to FILE, not an extension to PAY – payment is still due April 15, 2025.

Estates Tax Deadline for California 2024

California Estate Tax filings are due by April 15, 2025.

Farmer and Fisherman Taxes for California 2024

If you are a farmer or fisherman and at least two-thirds of your 2023 and 2024 gross income is from farming or fishing, you may do either of the following:

Pay all of your estimated tax by January 15, 2025.
File your tax return for 2024 on or before March 1, 2025, and pay the total tax due. In this case, you need not make estimated tax payments for 2024.

Sources

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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.

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2022 California State Tax Deadlines

Tax positions for businesses and individuals

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Home office

Home office deduction lets remote workers deduct expenses like rent and utilities for business use.

Meal expenses

Business can typically deduct 50% of meals associated with doing business with some cases allowing up to 100% deduction.

Travel expenses

Businesses can deduct necessary travel expenses, like airfare and lodging, directly related to operations for tax savings.

Vehicle expenses

Vehicle tax deduction allows deduction of business vehicle expenses, using a per-mile rate or actual costs, from taxable income.

Late S election

A Late S Election lets a corporation request IRS S corp status post-deadline.

Late C election

A Late C Election is a request to the IRS for C corporation status after the deadline.

Depreciation

Business can typically deduct 50% of meals associated with doing business with some cases allowing up to 100% deduction.

R&D tax credit

Fuel your venture's growth and innovation with the R&D tax credit. Not just for tech firms or big corporations.

Clean vehicle

Businesses and Individuals can receive a tax credit for purchasing new eco-friendly vehicles. Individuals may also qualify on used eco-friendly vehicles

Real estate professional

Real Estate Professional Status allows major working hours in real property businesses to deduct rental losses against other income.

Augusta rule

The Augusta Rule lets homeowners rent their property tax-free for up to 14 days a year without reporting the income.