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California to allow C-corporations automatic seven-month extension

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December 2019


The California Franchise Tax Board (FTB) has announced it will provide C-corporations (and other taxpayers filing Forms 100 and 100W, including REITs, REMICs, and RICs) an automatic seven-month filing extension for tax years beginning on or after January 1, 2019. 

Note that the automatic seven-month extension does not apply to S-corporations and that extensions for partnership and limited liability company returns remain unchanged.

The takeaway

The FTB previously declined to lengthen the extension period for the 2017 and 2018 tax years, citing year-end processing issues in response to requests to extend the filing date.  In urging the FTB to extend the filing deadline, PwC and other commentators emphasized the difficulties taxpayers had encountered because the California extension date was the same as the federal extended due date, especially given the additional complexities of the federal returns due to tax reform in the last couple years.

The seven-month extension of the C-corporation filing due date for tax years beginning on or after January 1, 2019, comes as welcome relief to taxpayers filing Forms 100/100W as there will again be an additional month to prepare and file California returns after the extended due date of the corresponding federal returns.

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Peter Michalowski

Peter Michalowski

Partner, State and Local Tax Consulting Leader, PwC US

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