An extension to file is not an extension to pay tax.
California grants both individual and business filing extensions automatically - no application, no reason required, and no form to submit unless a payment is due. This is broader than the federal rule: California does not require a payment voucher to obtain the extension itself, only to remit tax owed.
| Item | Detail |
|---|---|
| Form required to get extension | None - automatic |
| Original due date | April 15, 2026 |
| Extended due date | October 15, 2026 (6 months) |
| Extends payment deadline | No - tax is still due April 15, 2026 |
| Payment voucher (if owed) | FTB 3519, mail only |
| Authority | Cal. Code Regs. tit. 18, §18567 |
| Entity | Form | Length |
|---|---|---|
| C corporations, exempt organizations (Form 100, 100W, 199) | None required; FTB 3539 if paying | 7 months |
| S corporations (Form 100S) | None required; FTB 3539 if paying | 6 months |
| Partnerships, LLCs (Form 565, 568) | None required; FTB 3538/3537 if paying | 6 months |
An extension to file is not an extension to pay tax. California assesses interest under R&TC §19101 and a late-payment penalty under R&TC §19132 on any tax not paid by the original due date, regardless of a valid filing extension.