California is providing tax relief during the pandemic.
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Extended filing deadline
The due date to file and pay taxes and fees owed to the California Department of Tax and Fee Administration (CDTFA) originally due between December 15, 2020, and April 30, 2021 has been extended by three months. This extension is generally granted to individuals and businesses with less than $1 million in taxes and fees.
To request an extension if you have more than $1 million in taxes and fees or to ask a question about the extension, call CDTFA 800-400-7115.
This extension does not apply to California individual tax returns sent to the Franchise Tax Board.
Visit the CDTFA COVID-19 website for more information about extensions.
Help for individuals
You can now claim the California Earned Income Tax Credit and Young Child Tax Credit without an Individual Taxpayer Identification Number (ITIN). These tax credits can be claimed on 2020 individual tax returns (which are filed in 2021).
You can also use your 2019 income to claim the federal Earned Income Tax Credit and Child Tax Credit on your 2020 taxes. This lets you claim these credits even if your income was lower in 2020 due to job loss or underemployment.
Small business tax relief
California and the federal government are providing tax relief and benefits to small businesses. This includes:
- The federal Employee Retention Tax Credit, available through July 1, 2021, of up to $14,000
- Excluding forgiven Paycheck Protection Program loans from state gross income
- Federal tax credits to small businesses for COVID-19 employee paid leave
Sales and use tax payment plans
Small businesses can take advantage of an interest-free payment plan provided by CDTFA. Payments are made in equal monthly installments over 12 months and must be paid in full by April 30, 2022.
Payment plans are available to businesses that have:
- Sales and use tax due between December 15, 2020, and April 30, 2021
- Up to $50,000 in sales and use tax liability
- Less than $5 million in annual taxable sales
Payment plans may also be available to businesses with more than $5 million in annual taxable sales. CDTFA will work with businesses to provide relief where appropriate.