Literally at the last minute, the California Franchise Tax Board announced the evening of October 16, 2023 it is following the IRS by adopting a November 16, 2023 due date for 2022 income tax returns and payments for taxpayers who previously qualified for the October 16, 2023 due date. The relief applies to 55 of 58 California counties.
Here is a link to the release from the Franchise Tax Board. https://www.ftb.ca.gov/about-ftb/newsroom/news-releases/2023-10-due-date-for-tax-returns-payments-moved.html
The extension might create a “clean up” opportunity to make a 2022 passthrough elective tax election and final payment of the 2022 passthrough entity tax, provided the entity made a timely June 15, 2022 prepayment, or to make or revise a superceding return to make a 2022 passthrough entity election, also provided a June 15, 2022 prepayment was made.
The 2023 passthrough entity tax prepayment, which would have been due June 15, 2023, can be made by November 16, 2023.