California has a sensible policy that the IRS should adopt -- extensions are automatic. That's right, they only care that you pay at least 90% of your total ta

California has a sensible policy that the IRS should adopt -- extensions are automatic. That's right, they only care that you pay at least 90% of your total tax liability by the April due date. There is never a failure to file (FTF) penalty as long as you file your California return by the October extension date.