C corporations given automatic seven-month extension to file state returns - Spidell

C corporations given automatic seven-month extension to file state returns


The FTB will allow an automatic seven-month extension to all taxpayers in good standing to file their Forms 100 (including REITs, REMICs, and RICs) and 100W, for taxable years beginning on or after January 1, 2019. (FTB Notice 2019-07) This means that the extended due date for 2019 calendar year tax returns listed above will be November 16, 2020. The automatic seven-month extension does not apply to S corporations. The automatic extension period for S corporations remains six months, meaning the extended due date for calendar year S corporations to file their 2019 returns will remain September 15, 2020.