How to pay California estimated taxes
How San Diego filers pay the Franchise Tax Board
- Individuals can pay the Franchise Tax Board (FTB) free through Web Pay, and FTB requires electronic payment after one estimate or extension payment over $20,000 (2026).
- Filers owe 30% of the 2026 estimate by April 15, another 40% by June 15 and the last 30% by January 15, 2027.
- FTB charges a 7% annual penalty rate (2026) on late or short installments.
Freelancers and other filers with little or no withholding pay FTB estimated tax, the year's expected California tax minus withholding and credits, in installments.
How to pay California estimated taxes online or by check
FTB takes 2026 estimates by Web Pay, card or check, and only check payers mail a Form 540-ES voucher.
- Web Pay
- FTB debits a bank account, and filers can schedule a payment up to one year ahead.
- Credit card
- ACI Payments charges a 2.3% fee.
- Check
- Filers mail a check to the Franchise Tax Board, marked with their taxpayer ID and “2026 Form 540-ES”, to PO Box 942867, Sacramento, CA 94267-0008.
After an estimate or extension payment over $20,000, or an original return with tax over $80,000, FTB requires electronic payment and charges a 1% penalty on paper payments.
How much California estimated tax to pay
Filers expecting to owe FTB $500 or more for 2026 after withholding and credits ($250 married filing separately) avoid a penalty by paying at least:
- 90% of 2026 tax or 100% of 2025 tax, whichever is smaller
- Above $150,000 of 2025 California adjusted gross income (AGI), $75,000 married filing separately: 90% of 2026 tax or 110% of 2025 tax, whichever is smaller
- From $1,000,000 of 2026 California AGI, $500,000 married filing separately: 90% of 2026 tax only
Sorrento Valley biotech staff with stock income can raise withholding instead, on Employment Development Department Form DE 4.
California estimated tax due dates for 2026
An Encinitas wedding photographer with no withholding, 2025 California AGI of $95,000 and 2026 AGI under $1,000,000 avoids a penalty by paying 100% of the 2025 tax, $6,000:
April 15, 2026
30%: $1,800
June 15, 2026
40%: $2,400
September 15, 2026
No California payment; filers still owe the IRS a federal estimate
January 15, 2027
30%: $1,800, or nothing if the photographer files the 2026 return and pays in full by January 31, 2027
FTB charges about $14 if the photographer pays the $2,400 June installment 30 days late: $2,400 × 7% × 30 ÷ 365 = $13.81 (Form 5805).
FTB can postpone due dates after a disaster. Following the January 2024 floods, it moved San Diego County's April 15 and June 15, 2024 estimates to June 17, 2024.
When to hire a CPA for the annualized income method
Ask a certified public accountant (CPA) to test the annualized income method before the April installment; under it, filers base each installment on income earned so far.
Filers who use the method for one due date must use it for all of them. Use how to choose a CPA to compare firms.