27 September 2016 Law firm clients: New due dates for California business tax returns will affect certain law firms Law firms that file income tax returns in California should note that California changed its due dates for filing partnership, corporate and limited liability company (LLC) returns to be consistent with changes to the federal due dates. The revised California dates are effective for tax years beginning on and after January 1, 2016. Unlike the federal changes, however, the California law change only addresses the original due dates of returns and does not alter the extension periods. Further, California also imposes unique filing requirements on single member LLCs, requiring them to file their own returns based on the return due date of their single owner. For details, see Tax Alert 2016-1617.
Document ID: 2016-1637 | |||||||||
