California Business Portal

Taxes

When are taxes due?

When is the tax due? California has a paperless extension that allows late filing for most business entities, except limited liability companies. Tax is generally due on either the 15th day of the 3rd or 4th m...

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How do you create a California S Corporation?

How do you create a California S Corporation? Corporations or limited liability companies treated as corporations, having a valid federal S election, automatically become California S Corporations. This rule a...

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Where do I send my corporate franchise tax payment?

Send your payment to: FRANCHISE TAX BOARD PO BOX 942857 SACRAMENTO CA 94257-0500 Include your California corporation number and the income year ending on your check or money order. Business entities can pay ...

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How do I properly identify my corporation when dealing with the Franchise Tax Board (FTB)?

All contacts with FTB should include both: The seven-digit California corporation number assigned by the California Secretary of State (SOS) or FTB. The nine-digit Federal Employer Identification Number (...

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How do I request an extension to file my business entity's tax return?

How do I request an extension to file my business entity's tax return? California grants all income and franchise taxpayers an automatic extension of time to file a tax return, it’s paperless. Under California...

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How does my corporation change its accounting period?

Your corporation should receive federal approval prior to receiving approval from Franchise Tax Board (FTB). If your corporation has prior federal approval to change its accounting period or is required by fed...

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What do I do if I received a notice from a Corporate Compliance entity soliciting to prepare annual minutes or file a Statement of Information for my business entity?

What do I do if I received a notice from a Corporate Compliance entity soliciting to prepare annual minutes or file a Statement of Information for my business entity? The Secretary of State's office has been a...

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If I form a legal business entity but have not started doing business, do I still have to pay taxes (for example, corporation, limited liability company, limited partnership, etc.)?

If I form a legal business entity but have not started doing business, do I still have to pay taxes (for example, corporation, limited liability company, limited partnership, etc.)? All business entities wheth...

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Should I file my business entity tax return even though I cannot pay?

Should I file my business entity tax return even though I cannot pay? Yes, if you owe but cannot pay your taxes by the due date, then you still must file your tax return timely and pay as much as you can. Alth...

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What is a short-period tax year?

What is a short-period tax year? A short-period tax year is any period of less than 12 months.

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