2009
Business e-file Calendar for Form 565 and 568 Returns| November 24, 2008 | FTB begins accepting test transmissions
(PATS Testing) |
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| January 5, 2009 | First day to transmit live FTB Form 565 and 568 returns. | |
| 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 4th month after the taxable year end Extended - 15th day of the 10th month after the taxable year end |
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| If the form is | Then the due date is | |
| Form 568 | 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 |
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| 15th day of the 4th month after the taxable year end | Last day to timely file Form 565 or 568 original returns | |
| 15th day of the 10th month after the taxable year end | Last day to timely file Form 565 or 568 returns on extension | |
| 20 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 2009.
Remember: For each return an ERO files, the ERO must retain the return and the California e-file Return Authorization for Partnerships (FTB 8453-P), or Limited Liability Companies (FTB 8453-LLC), in their records for the same period of time as the return, unless they scan and include it with the e-file return. |
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FTB will accept and process Business e-file returns year round. Due to the nature of fiscal filing, the system will not shut down in October as it does for individual e-filed returns.