2020 Calendar: Corporate, S-Corp and W-Corp
Return Due Date
The law specifies the annual date for a business entity to file a return. The dates vary between business entity types.
| If the form is | And the account type classification is | Then the due date is |
| Form 100 | Farmers’ Co-op Associations | Original – 15th day of the 9th month after the taxable year end Extended – 15th day of the 15th month after the taxable year end |
| Form 100 Form 100W |
All other classifications | Original – 15th day of the 4th month after the taxable year end Extended – 15th day of the 10th month after the taxable year end |
| Form 100S | All classifications | Original – 15th day of the 3rd month after the taxable year end Extended – 15th day of the 9th month after the taxable year end |
| 10 days past all return due dates | Last day to retransmit rejected timely-filed returns | |
| Last day to retain return is dependent upon law. | Last day for EROs and transmitters to retain acknowledgment file material for returns e-filed in 2020.
Remember: For each return an ERO files, the ERO must retain the return for four years from the due date of the return or for four years from the date the return is filed, whichever is later. The California e-file Return Authorization for Corporations (FTB 8453-C), must be kept with the return for the same period, unless it is scanned and included with the e-file return. |
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2020 Calendar: Partnership and LLC
Return Due Date
The law specifies the annual date for a business entity to file a return. The dates vary between business entity types.
| If the form is | Then the due date is |
| Form 565 | Original – 15th day of the 3rd month after the taxable year end Extended – 15th day of the 9th month after the taxable year end |
| Form 568 (LLCs classified as a partnership and single member LLCs owned by a pass-through entity) |
Original – 15th day of the 3rd month after the taxable tax year end Extended – 15th day of the 9th month after the taxable year end |
| Form 568 (Single member LLCs not owned by a pass-through entity) |
Original – 15th day of the 4th month after the taxable tax year end Extended – 15th day of the 10th month after the taxable year end |
| 10 days past all return due dates | Last day to retransmit rejected timely-filed returns |
| Last day to retain return is dependent upon law. | Last day for EROs and transmitters to retain acknowledgment file material for returns e-filed in 2020.
Remember: For each return an ERO files, the ERO must retain the return for four years from the due date of the return or for four years from the date the return is filed, whichever is later. The California e-file Return Authorization for Partnerships (FTB 8453-P), or Limited Liability Companies (FTB 8453-LLC) must be kept with the return for the same period, unless it is scanned and included it with the e-file return. |
Due date falls on a weekend or holiday
The deadline to file and pay without penalty is extended to the next business day. Tax returns filed and payments mailed or submitted on April 15, 2020, will be considered timely.
Wells & Company 