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Website Accessibility Certification
AgencyCalifornia Franchise Tax BoardCertification dateJuly 1, 2021ContactAccessible Technology ProgramThe undersigned certify that, as of July 1, 2021 the internet website of the Franchise Tax Board is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, or a subsequent version, as of the date of certification, published by the Web Accessibility Initiative of the World Wide Web Consortium at a minimum Level AA success criteria.
June 28, 2021
Digital signature and printed name of Selvi Stanislaus
Executive Officer
June 28, 2021
Digital signature and printed name of John Sulenta
Chief Information Officer
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Estimated tax paymentsEstimated tax installments
Overview
Estimated tax is the tax you expect to owe for the current tax year after subtracting:
- Credits you plan to take
- Tax you expect to have withheld
Typically if you have an employer, tax payments are automatically deducted from your check and sent to us. When you file a tax return, you find out if you’ve:
- Paid too much (you get a refund)
- Paid too little (you owe taxes)
If you expect to owe over a certain amount, you must make estimated tax payments throughout the year.
How to pay
OnlineTo make your payment online. Visit our payment options.Mail Franchise Tax BoardPO Box 942867
Sacramento CA 94267-0008
- Use Estimated Tax for Individuals (Form 540-ES) vouchers to pay your estimated tax by mail
- Make your check or money order payable to the “Franchise Tax Board”
- Write your SSN or ITIN and “2022 Form 540-ES” on it
There is a separate payment form for each due date. Be sure you use the form with the correct due date shown in the top margin of the form.
Visit Instructions for Form 540-ES for more information.
Who must pay
Generally, you must make estimated tax payments if in 2022 you expect to owe at least:
- $500
- $250 if married/RDP filing separately
And, you expect your withholding and credits to be less than the smaller of one of the following:
- 90% of the current year’s tax
- 100% of the prior year’s tax (including alternative minimum tax)
Example:
Mr. Smith’s tax liability was:
- $2,000 in the current year. 90% is $1,800
- $1,000 in the prior year. 100% is $1,000
Since the prior year amount is less than the current year, Mr. Smith must pay at least $1,000 in 4 payments.
Limit on the use of prior year’s tax
If you’re required to make estimated tax payments and your prior year California adjusted gross income is more than:
- $150,000
- $75,000 if married/RDP filing separately
Then you must base your estimated tax based on the lesser of:
- 90% of your tax for the current tax year
- 110% of your tax for the prior tax year (including alternative minimum tax)
This rule does not apply to farmers or fishermen.
Example:
Mrs. Smith’s tax liability was:
- $5,000 in the current year, 90% is $4,500
- $3,000 in the prior year, 110% is $3,300
Since the prior year amount is less than the current year, Mrs. Smith must pay at least $3,300 in 4 payments.
High income estimated tax
If your current tax year's adjusted gross income for California is equal to or greater than:
- $1,000,000
- $500,000 if married/RDP filing separately
You must pay your estimated tax based on 90% of your tax for the current tax year.
Example:
Mr. and Mrs. Grant’s current tax year joint AGI is $1,250,000. Their tax liability:
- $127,518 in the current year, 90% is $114,766
How to calculate
Use the California Estimated Tax Worksheet in the Instructions for Form 540-ES to calculate your estimated tax.
Recalculating your estimated tax for each payment may increase accuracy.
When to pay
Your tax payments are due in 4 payments. California differs from federal. To avoid a penalty, you must pay on or before the below dates.
1 | 30% | April 18, 2022 |
2 | 40% | June 15, 2022 |
3 | 0% | September 15, 2022 |
4 | 30% | January 17, 2023 |
Check your estimated tax
Login or register for MyFTB to view estimated payments you’ve already made.