When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day.

April 15, 2025* Last day to file and pay the 2024 amount you owe to avoid penalties and interest.* See form FTB 3519, Payment for Automatic Extension for Individuals, for more information. See " Interest and Penalties " section for information regarding a one-time timeliness penalty abatement. * If you are living or traveling outside the United States on April 15, 2025, the dates for filing your tax return and paying your tax are different. See form FTB 3519 for more information. October 15, 2025 Last day to file or e-file your 2024 tax return to avoid a late filing penalty and interest computed from the original due date of April 15, 2025. April 15, 2025 June 16, 2025 September 15, 2025 January 15, 2026 The dates for 2025 estimated tax payments. Generally, you do not have to make estimated tax payments if the total of your California withholdings is 90% of your required annual payment. Also, you do not have to make estimated tax payments if you will pay enough through withholding to keep the amount you owe with your tax return under $500 ($250 if married/registered domestic partner (RDP) filing separately). However, if you do not pay enough tax either through withholding or by making estimated tax payments, you may have an underpayment of estimated tax penalty. Get Form 540-ES instructions for more information.