We must receive your tax return and any money you owe by the deadline. You’ll usually pay a penalty if you’re late.

File and Pay Extension

Taxpayers will have until April 18, 2022 to file and pay income taxes.

California grants you an automatic extension to file your state tax return. No form is required. You must file by October 17, 2022. Your payment is still due by April 18, 2022.

Personal income tax

You must file and pay by April 18, 2022. Send us your payment if you are not ready to file your return.

File online

File your state tax returns for free with CalFile or review our other online filing options.

File by mail

Use one of the following forms when filing:

• Form 540

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  • Form
  • Booklet

• Form 540 2EZ

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  • Form
  • Booklet

• Form 540NR

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  • Form
  • Booklet

Extension to file

Send us your payment if you are not ready to file your return.

Pay by April 18, 2022 to avoid penalties and interest.

We give you an automatic extension to file your return. No application is required. The deadline to pay is April 18, 2022.

Make your extension payment for free using Web Pay. When making a web payment, select “extension.” Or, visit our other payment options.

When making an extension payment by mail use Payment Voucher for Automatic Extension for Individuals (form FTB 3519).

Estimated tax

Estimated tax payments are made once a quarter.

To pay your estimated tax, visit payment options.

For 2022, use Estimated Tax for Individuals (Form 540-ES) when paying by mail.

• 1st quarter payment deadline: April 18, 2022
• 2nd quarter payment deadline: June 15, 2022
• 3rd quarter payment deadline: September 15, 2022
• 4th quarter payment deadline: January 17, 2023

Visit Instructions for Form 540-ES for percentages due and more information.

Estates and trusts

If you are filing a return for an estate or trust, you must file the return and pay by either:

• Calendar year: April 18, 2022
• Fiscal year: 15th day of the 4th month after the taxable year ended

If you are filing a return for a bankruptcy estate, you must file the return and pay by either:

• Calendar year: April 18, 2022
• Fiscal year: Within a fiscal year period of receiving income, but this period cannot exceed 12 months

Allocate estimated tax payments

A trust or decedent’s estate (for its final year) may choose to distribute (allocate) estimated tax payments to beneficiaries.

To distribute the estimated tax payments to beneficiaries, the trust or decedent’s estate must file Form 541-T by the 65th day after the close of the current taxable year.

If a trust files by calendar year, it must file Form 541-T by March 7, 2022.

Outside of the USA

If you are living or traveling outside of the U.S. on April 18, 2022, file and pay your taxes by June 15, 2022.

If you need more time to file, we give you an automatic extension. The deadline is December 15, 2022. No application is required.

If you owe taxes, interest will accrue from the original due date. To avoid penalties and interest, you must pay by June 15, 2022.

Write Outside the USA on April 18, 2022 at the top of your tax return in red ink.

Farmers or fisherman

If you are a farmer or fisherman, and at least 2/3 of your 2020 and 2021 gross income is from farming or fishing, you may either:

• Pay all of your estimated tax by January 18, 2022
• File your tax return for 2021 on or before March 1, 2022, and pay the total tax due
  • Use Underpayment of Estimated Tax by Farmers and Fishermen (form FTB 5805F), to know if you paid the required estimated tax.
  • If you did not pay your required estimated tax, attach form FTB 5805F to the back of your tax return.

Visit Instructions for form FTB 5805F for more information.