Tax Relief Update for C-Corporations & Single Member Limited Liability: Extended Deadlines for Los Angeles County
In response to the recent wildfires, both the Internal Revenue Service (IRS) and the California Franchise Tax Board (FTB) have extended tax filing and payment deadlines for businesses, residents, and tax preparers located in Los Angeles County. Affected taxpayers now have until October 15, 2025, to file their returns and make any required payments.
Extension Due Dates for 2024 Tax Year
As part of our ongoing support for the community, CAPATA is taking proactive steps to ensure timely compliance. For clients whose tax documentation has not yet been submitted, our team will be filing IRS Form 7004 by the original due date of April 15, 2025, automatically extending the filing period.
The following extensions will be filed:
| Form Type | Entity Type | New Extended Due Date |
| 1040 | Individual Tax Returns | October 15, 2025 |
| 1120 | Corporation Tax Returns | October 15, 2025 |
| 1041 | Trust Tax Returns | September 30, 2025 |
2025 California Franchise Tax Requirements
While filing deadlines have been extended, California franchise tax payments remain due by April 15, 2025, for all C-Corporations and Single Member LLCs (SMLLCs). The minimum payment due is $800.
How to Make a Payment Online
- Have your California entity ID ready. You can look it up using the California Secretary of State’s search tool.
- Visit the California Franchise Tax Board’s website.
- Enter your California Secretary of State ID.
- Use the filing period: January 1, 2025 – December 31, 2025.
- Select the appropriate payment form:
- C-Corps: Form 100-ES ($800 minimum)
- SMLLCs: Form 3522 ($800 minimum)
Accessing Payment Vouchers via CAPATA Vault
For CAPATA clients, pre-filled payment vouchers are securely stored in the CAPATA Vault. To retrieve your documents:
- Log in using your email (reset your password if needed).
- Navigate to Documents > Your Entity’s Folder > Extensions > Select Tax Year.
If you have any questions or need assistance, please don’t hesitate to contact us
CAPATA—Guiding you through compliance, so you can focus on what matters most.
