California Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal & California Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal & California Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
California State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Individual Income Tax | April 15 | Form 540 | Top rate 13.3% |
| Corporate Income/Franchise Tax | April 15 | Form 100 | 8.84% rate |
| S-Corp Return | March 15 | Form 100S | 1.5% tax on net income |
| Partnership Return | March 15 | Form 565 | Pass-through entity |
| LLC Annual Fee | 15th day of 6th month | Form 568 | Based on total income; $800 minimum franchise tax |
| Sales Tax (Monthly/Quarterly) | Last day of following month | CDTFA online | State rate 7.25% |
| Withholding Tax | Semi-weekly to monthly | DE 9 / DE 9C | Based on payroll size |
| Statement of Information | Varies | Filed with Secretary of State | LLCs: every 2 years; Corps: annually |
| Estimated Income Tax (Q1) | April 15 | Form 540-ES / 100-ES | 30% of annual estimate |
| Estimated Income Tax (Q2) | June 15 | Form 540-ES / 100-ES | 40% of annual estimate |
| Estimated Income Tax (Q3) | September 15 | Form 540-ES / 100-ES | 0% (individual); 30% (corp) |
| Estimated Income Tax (Q4) | January 15, 2027 | Form 540-ES / 100-ES | 30% of annual estimate |
Quarterly Estimated Tax Deadlines in California
California uses a non-standard estimated tax schedule for individuals:
Corporations follow a different schedule: 30% / 40% / 0% / 30% as well, but with different forms. This is different from the federal 25/25/25/25 split — plan accordingly.
California-Specific Tax Requirements
California has the highest individual income tax rate in the nation at 13.3% on income over $1 million. The corporate tax rate (also called the franchise tax) is 8.84% for C-corporations and 1.5% for S-corporations (minimum $800). Every LLC, corporation, and LP doing business in California owes a minimum $800 annual franchise tax to the Franchise Tax Board — even if the business has no income.
LLCs with total income over $250,000 owe an additional LLC fee ranging from $900 to $11,790, due by the 15th day of the 6th month of the tax year. This is on top of the $800 minimum franchise tax. California also has a 7.25% base state sales tax rate (the highest in the nation), with local additions bringing combined rates up to 10.75%. Sales tax is administered by the California Department of Tax and Fee Administration (CDTFA).
California requires extensive employer compliance including Employment Development Department (EDD) filings for payroll tax, unemployment insurance (UI), employment training tax (ETT), and State Disability Insurance (SDI). The economic nexus threshold for remote sellers is $500,000 in sales. California does not have a separate gross receipts tax but does impose the LLC fee based on total income.
What Happens If You Miss a California Tax Deadline?
California Franchise Tax Board / CDTFA
Get Your Books Ready Before Tax Season
California's tax system is one of the most complex in the country — between the franchise tax, LLC fees, non-standard estimated payment percentages, and high rates, clean books aren't optional. They're survival.
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