skip to main content

California

These resources – like the public health crisis itself – are constantly evolving and are only current as to the date of publication. This page was last updated on September 25, 2020.

For more up-to-date information on the relief programs available in California, we recommend that you visit the Secretary of State's website or the California COVID-19 portal.

resource search icon

Description of Program and Relief

Tax Filing Extension for Individuals, Partnerships, and LLCs Taxed as Partnerships

As a part of special COVID-19 relief measures, the State of California is allowing for taxpayers (including individual filers, partnerships, LLCs taxed as partnerships and quarterly estimated tax payments) to file their 2019 California tax returns and make certain payments until June 15, 2020. The Franchise Tax Board will also waive any late filing or late payment penalties and interest that would otherwise apply.

Government or Lead Agency

State of California, Franchise Tax Board (FTB)

Dates Available

Extension available until June 15, 2020. This extension may be pushed back further if the IRS grants a longer relief period.

Eligibility Requirements/Restrictions

Individual filers, partnerships, LLCs taxed as partnerships, and filers submitting quarterly estimated tax payments are eligible for this extension. Taxpayers claiming the special COVID-19 relief should write the name of the state of emergency (for example, COVID-19) in black ink at the top of the tax return to alert FTB of the special extension period. If taxpayers are e-filing, they should follow the software instructions to enter disaster information.

For full eligibility requirements, please directly consult the official guidance issued by the Franchise Tax Board, located in the links below:

https://www.ftb.ca.gov/about-ftb/newsroom/covid-19/help-with-covid-19.html

https://www.ftb.ca.gov/about-ftb/newsroom/news-releases/2020-2-more-time-to-file-pay-forcalifornia-taxpayers-affected-by-the-covid-19-pandemic.html.

Application Deadlines (If Applicable)

N/A

Contact for More Information

Contact information for the Franchise Tax Board is available at:

http://www.taxes.ca.gov/Contact_Us/index.html.

For assistance regarding State income taxes, contact (800) 852-5711.

List of Additional Information

State of California – Franchise Tax Board Announcement: https://www.ftb.ca.gov/aboutftb/newsroom/news-releases/2020-2-more-time-to-file-pay-for-california-taxpayers-affected-by-thecovid-19-pandemic.html

California Executive Order N-25-20: https://www.gov.ca.gov/wp-content/uploads/2020/03/3.12.20-EON-25-20-COVID-19.pdf


© 2021 Paul, Weiss, Rifkind, Wharton & Garrison LLP. This does not constitute legal advice and does not create an attorney-client relationship. In some jurisdictions, this publication may be considered attorney advertising. Past representations are no guarantee of future outcomes.

© 2024 Paul, Weiss, Rifkind, Wharton & Garrison LLP

Privacy Policy