AB 2338 Summary

• Moves partnership and limited liability company tax return due dates from the 15th day of the 4th month to the 15th day of the 3rd month following the close of the taxable year for taxable years beginning on or after January 1, 2016

• Changes "C" corporation tax return due dates from the 15th day of the 3rd month to the 15th day of the 4th month following the close of the taxable year for taxable years beginning on or after January 1, 2016, except "C" corporations with June 30 fiscal year ends apply the change for taxable years beginning on or after January 1, 2026

• Maintains "S" corporation tax return due date at the 15th day of the 3rd month following the close of the taxable year for taxable years beginning on or after January 1, 2016

• Aligns California state tax return due dates with federal income tax return due dates that changed effective January 1, 2016