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 announced tax relief measures for businesses, residents, and tax preparers in Los Angeles County. Affected taxpayers now have until October 15, 2025, to file returns and make tax payments.
Automatic Filing Extensions for C-Corporations and Single Member LLCs
Regardless of whether you were impacted by the wildfires, we are proactively filing Form 7004 on your behalf by the due date of April 15, 2025, ensuring your filing period is extended until October 15, 2025.
An extension will be filed on your behalf if you we have not received your tax information for the following type of returns:
- 1041 Forms- Trust Tax Returns
- 1040 Forms- Individual Tax Returns
- 1120 Forms- C-Corporation Tax Returns
Payment Instructions
If the payment extension does not apply to you or if you prefer to make payments by the original deadlines, please follow these instructions:
2025 California Franchise Tax Requirements
- C-Corps & SMLLCs: Minimum $800 franchise tax, originally due April 15, 2025
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)
Mailing Payment Vouchers
Your payment vouchers are securely stored in your CAPATA Vault. To access them:
- Log in using your email (reset your password if needed).
- Navigate to Documents > Your Entity’s Folder > Extensions > Select Tax Year.
CAPATA—Guiding you through compliance, so you can focus on what matters most.
If you have any questions or need assistance, please don’t hesitate to contact us
