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State Contacts Tax Practitioner Hotline: (916) 845-7057 E-File Help Desk: (916) 845-0353 Where's My Refund?: (916) 845-6500 |
State Resources California FTB Info for Tax Pros Where's My Refund? Healthcare |
TaxSlayer Pro Knowledgebase California Articles
California Forms and Instructions
Individual Corporation S Corporation Partnership Fiduciary Nonprofit
E-file Info ● General Tax Return Info ● Filing Status Info ● Residency Info ● Military ● Business ● Nonprofits ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Electronic Filing Information
Electronic Filing Mandate - Preparers must e-file all of their clients’ California individual income tax returns if they prepared more than 100 California individual income tax returns in any calendar year and prepare one or more current year returns using tax preparation software. California imposes a $50 penalty on income tax preparers who fail to electronically file returns. The California e-file program allows electronic filing of part-year and nonresident returns.
An “opt out” election form (Form FTB 8454) must be completed for any paper return submitted by a preparer subject to the electronic filing requirements. Complete the form in the California tax return and retain it in your files. Do not mail it to the FTB.
E-File Registration Requirements - Acceptance in the California e-file program is automatic with acceptance in the federal e-file program.
Preparer Credentials - With some exceptions, anyone who for a fee assists with or prepares a state or federal income tax return must do the following on an annual basis:
- Register with the California Tax Education Council (CTEC) and pay the $33 registration fee by October 31 of each year.
- Complete 20 hours (10 hours federal tax, 3 hours federal tax update, 2 hours ethics, and 5 hours CA state tax) of qualifying tax education.
- Maintain a valid PTIN from the IRS.
- Maintain a $5,000 tax preparer bond.
Exceptions: California certified public accountants (CPA), California attorneys, enrolled agents (EA), enrolled actuaries, certain financial institutions or their employees, and out-of-state tax preparers are exempt from the CTEC requirements. For initial registration requirements: www.ctec.org.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – California state returns can be filed with the federal return or sent state-only through California's Electronic Filing Program.
Amended Returns - California supports electronic filing for individual Amended Returns. When the return is indicated that it has been amended, Schedule X will be included.
Electronic Signatures – California offers pen-on-paper signature and e-Signature options, depending on the program. Individual e-file allows both signature methods for all California individual e-file return types (Forms 540 and 540NR) and stand-alone electronic funds withdrawal (EFW) payment requests for estimated tax and extension payments through tax preparation software. Currently, TaxSlayer Pro supports electronic signatures on CA Form 8979 only. California does not have an electronic signature option for business e-file returns.
General Tax Return Information
Due Date - Individual Returns - April 15, or the same as the IRS.
Extensions - California has an automatic six-month extension to file an individual tax return. No form is required to request an extension.
Form FTB 3519, Payment for Automatic Extension for Individuals. Form FTB 3519 is used to make payment only if a return cannot be filed by the return due date and the taxpayer owes tax. Note that Form FTB 3519 cannot be electronically filed. Mail it with payment to the appropriate mailing address. (See Mailing Addresses below).
Driver’s License/Government Issued Photo Identification: California does not require driver's license or government-issued photo ID information to be included in the tax return in order to electronically file.
The FTB recommends that before preparing returns or accepting returns for electronic transmission you should (a) review two pieces of identification (picture identifications are preferable) from each new client and (b) retain a copy of this information in your files for four years from the due date of the return or four years from the date the return is filed, whichever is later.
Filing Status Information
California requires the same filing status used on the federal return. Exceptions:
- A taxpayer who is an RDP, and who files single for federal tax purposes must file married/RDP filing jointly or married/RDP filing separately for California purposes. A taxpayer who is an RDP, and who files head of household for federal tax purposes may file head of household for California purposes only if the individual meets the requirements to be considered unmarried or considered not in a domestic partnership.
- Taxpayers who file a joint federal return may file separately if either spouse was:
- An active member of the U.S. military during the year.
- A nonresident for the entire year and had no income from California sources during the year.
Residency Status Information for California Returns
Resident: Any individual who is either:
- In California for other than temporary or transitory purposes, or
- Domiciled in California, but outside California for temporary or transitory purposes.
Part-year resident: Any individual who is a California resident for part of the year and a nonresident for part of the year.
Nonresidents: Any individual who is not a resident.
Military Personnel/Military Spouses
The state of domicile is generally the state where a taxpayer lived when first entering military service. Service members domiciled outside of California may exclude military compensation from gross income when computing the tax rate on nonmilitary income. Service members domiciled in California must include their military pay in total income. In addition, they must include their military pay in California-source income when stationed in California. However, military pay is not considered California source income when a service member is permanently stationed outside of California.
Military spouses: A military service member’s nonmilitary spouse is considered a nonresident for tax purposes if the service member and spouse have the same domicile outside of California, and the spouse is in California solely to be with the service member who is serving in compliance with PCS (permanent change of station) orders.
Note: California may require nonmilitary spouses of military service members to provide proof that they meet the criteria for the California personal income tax exemption.
Services performed in California by a nonmilitary spouse are not considered to be from California sources if the spouse is not a California resident because the spouse is in California solely to be with the service member serving in compliance with military orders and both have the same out-of-state domicile. However, all other income of nonresident spouses from California sources is subject to California tax.
Business Return Electronic Filing Information
Business Electronic Filing Mandate - California law requires business entities that prepare an original or amended return using tax preparation software to electronically file their return to FTB. Any business entity required to file a tax return electronically under R&TC Section 18621.10 may annually request a waiver from their e-file requirement. See here for e-file waiver information.
Business Return General Information
Due Dates for California Business Returns
Corporations - April 15, or same as IRS
S-Corporations - March 15, or same as IRS
Partnerships - March 15, or same as IRS
Fiduciary & Estate - April 15, or same as IRS
Business Extensions
Corporations - If the corporation cannot file its California tax return by the 15th day of the 4th month after the close of the taxable year, it may file on or before the 15th day of the 10th month without filing a written request for an extension unless the corporation is suspended on or after the original due date. An automatic 6-month extension will be granted.
An automatic extension does not extend the time for payment of tax; the full amount of tax must be paid by the original due date of Form 100. If there is an unpaid tax liability, complete form FTB 3539, Payment for Automatic Extension for Corporations and Exempt Organizations. To access Form FTB 3539 in the program, from the main menu of the California return select Heading Information > Additional Information > File CA Extension (From CA 3539). Form FTB 3539 can be electronically filed if payment by direct debit is included, otherwise if paying by check print the form and mail it to the appropriate mailing address. (See Mailing Addresses below). The form isn't required if no payment is due.
S-Corporations - If the S-Corporation cannot file its California tax return by the 15th day of the 3rd month after the close of the taxable year, it may file on or before the 15th day of the 9th month without filing a written request for an extension unless the corporation is suspended on or after the original due date. An automatic 5-month extension will be granted.
An automatic extension does not extend the time for payment of tax; the full amount of tax must be paid by the original due date of Form 100S. If there is an unpaid tax liability, complete form FTB 3538, Payment for Automatic Extension for Corporations and Exempt Organizations. To access Form FTB 3538 in the program, from the main menu of the California return select Heading Information > Additional Information > File Extension (From CA 3538). Form FTB 3538 can be electronically filed if payment by direct debit is included, otherwise if paying by check print the form and mail it to the appropriate mailing address. (See Mailing Addresses below). The form isn't required if no payment is due.
Partnerships - California does not require the filing of written extensions. If a partnership needs more time to file Form 565 by the return’s due date, the partnership is granted an automatic six-month extension. Under the automatic extension, the tax return is considered timely if filed by the 15th day of the 9th month following the close of the taxable year. However, the automatic extension does not extend the time to pay the $800 annual tax.
If the partnership is filing the return under extension, see form FTB 3538, Payment for Automatic Extension for LPs, LLPs, and REMICs. To access Form FTB 3538 in the program, from the main menu of the California return select Additional Forms and Schedules > CA Extension (Form CA 3538). Form FTB 3538 can be electronically filed if payment by direct debit is included, otherwise if paying by check print the form and mail it to the appropriate mailing address. (See Mailing Addresses below). The form isn't required if no payment is due.
Estates and Trusts - California does not require filing written extensions. If the fiduciary cannot file Form 541, California Fiduciary Income Tax Return, by the due date, the fiduciary is granted an automatic six-month extension. If the tax return is filed by the 15th day of the 10th month following the close of the taxable year (fiscal year), the extension will apply.
If an extension of time to file is needed but an unpaid tax liability is owed, use form FTB 3563, Payment for Automatic Extension for Fiduciaries. To access Form FTB 3563 in the program, from the main menu of the California return select Form CA 3563 (Automatic Extension). Form FTB 3563 cannot be electronically filed. Mail Form FTB 3563 with payment to the appropriate mailing address by the 15th day of the 4th month following the close of the taxable year. (See Mailing Addresses below).
Amended Business Returns
California law requires any business entity that files an original or amended tax return prepared using tax preparation software, to electronically file (e-file) their tax return with the FTB. For more information, go to ftb.ca.gov and search for business e-file.
Corporations - Business taxpayers must complete and electronically file Form 100X. Form 100X can be accessed from the main menu of the California return by selecting Additional Forms and Schedules > Form 100-X - Amended Return. If the original return was electronically filed, the amended return must be manually added to the business returns transmission table.
If there is a balance due on the amended return, Form FTB 3586, Payment Voucher for Corporations and Exempt Organizations must be mailed to the appropriate mailing address (See Business Mailing Addresses below).
S-Corporations - Business taxpayers must complete and electronically file Form 100X. Form 100X can be accessed from the main menu of the California return by selecting Additional Forms and Schedules > Form 100-X - Amended Return. If the original return was electronically filed, the amended return must be manually added to the business returns transmission table.
If there is a balance due on the amended return, Form FTB 3586, Payment Voucher for Corporations and Exempt Organizations must be mailed to the appropriate mailing address (See Business Mailing Addresses below).
Partnerships - Business taxpayers must complete an amended Form 565 and electronically file it with the amended return indicator marked. To mark California Form 565 as an amended return, from the main menu of the California return, select Heading Information > Amended Return. If the original return was electronically filed, the amended return must be manually added to the business returns transmission table.
Fiduciary / Estates - Taxpayers must complete an amended Form 541 and electronically file it with the amended return indicator marked. To mark California Form 541 as an amended return, from the main menu of the California return, select Heading Information > Amended Return. If the original return was electronically filed, the amended return must be manually added to the business returns transmission table.
Exempt Organizations
FTB Form 199, Exempt Organization Annual Information Return can be prepared and electronically filed in TaxSlayer Pro.
An exempt organization that is required to register with the California Attorney General's office is also required annually to file Form RRF-1, Annual Registration Renewal Fee Report to renew its registration and pay a registration fee. Additionally, organizations required to file Form RRF-1 and whose total annual revenue is under $50,000 must file Form CT-TR-1, Annual Treasurer's Report.
Certain nonprofits are exempt from these registration and filing requirements, including religious organizations, charitable educational institutions and hospitals, and cemetery corporations. If in doubt about whether or not an organization needs to register with the Attorney General's office, contact the office for assistance.
Neither of these forms is available in TaxSlayer Pro but can be obtained at the California Office of Attorney General website here.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Addresses
Corporation and S-Corporation Mailing Addresses
Partnership and Limited Liability Company
Estate and Trust Mailing Addresses
Federal Tax Links
e-Services for Tax Professionals
Disclaimer
While TaxSlayer Pro strives to make the information and links contained on this page as timely and accurate as possible, TaxSlayer Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.