State & Local Tax (SALT)
State Tax Deadlines
Priyanka B A
California adds franchise taxes, LLC fees, PTE elections, and accelerated estimates.
California Tax Deadlines at a Glance (2026)
Entity Type | Return Due | Extension |
|---|---|---|
Individuals | April 15, 2026 | October 15, 2026 |
C Corporations | April 15, 2026 | October 15, 2026 |
S Corporations | March 16, 2026 | September 15, 2026 |
Partnerships | March 16, 2026 | September 15, 2026 |
LLC $800 Tax | April 15, 2026 | No |
PTE Tax
Elective entity-level tax with owner credit.
Fiscal-Year Entities
Still subject to minimum franchise tax.
Special Entities
Nonprofits
Insurance companies
Financial institutions
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