California’s tax system can be complex, especially with estimated tax payments. This guide from JC Castle Accounting will help you understand the process. It covers how to calculate, schedule, and submit your payments. This way, you can avoid penalties and meet state requirements. (Need a refresher on federal tax deadlines? We’ve got that too.)

Key Takeaways

• Why pay early? Spreading tax into four CA estimated tax payments keeps cash‑flow smooth and wipes out under‑payment penalties.
• How much? Pay 30 %‑40 %‑0 %‑30 % of this year’s bill on the four due dates (see below).
• Who must pay? Anyone who will still owe $500+ ($250 if married filing separately) after withholdings and credits.
• When to pay? April 18, June 15, September 15, and January 16 (unless you file by January 31 and clear the balance).
• How to pay? Web Pay, EFW through software, credit card, or a mailed check with Form 540‑ES.
• Need backup? JC Castle Accounting turns the rules into an easy, automatic plan.

1. What Are California Estimated Tax Payments?

Making California Estimated Tax Payments is crucial. It helps you avoid penalties and meet your tax duties on time. Think of it as “pay‑as‑you‑go” for people who don’t have enough tax withheld from a paycheck.

Wondering what types of income are even taxable? Learn how tax-exempt interest income fits into the picture.

2. Do You Need to Pay?

California estimated tax payments let you pay your taxes in bits instead of all at once. You’re in the payment club if:

Exceptions

• New Californians or non‑residents with zero CA tax last year

• Active‑duty military whose home state is outside CA (skip military pay)

New residents or nonresidents of California who didn’t owe taxes last year might not have to pay estimated taxes. Military service members not living in California also don’t include their military pay in these calculations.

3. How Much to Send Each Quarter

California splits the year into four unequal pieces:

* Dates shift a day or two if the 15th falls on a weekend/holiday.
** 2025 calendar dates shown; replace with current year when you publish.

Tip: Big income swings? Use the annualized‑income method so each CA estimated tax payment lines up with what you actually earned.

4. Four Stress‑Free Ways to Pay

• Web Pay – fastest; schedule up to a year ahead.
• Electronic Funds Withdrawal – click “estimated payment” inside your tax software.
• Credit‑Card – Visa, MasterCard, Discover, AmEx (small processing fee).
• Check/Money Order – Mail Form 540‑ES to:

Franchise Tax Board
PO Box 942867
Sacramento, CA 94267‑0008

 Always write your SSN or ITIN and the tax year on the check

California LLC Estimated Taxes — What Makes Them Different

Running an LLC in California means you have three separate tax obligations, not just the regular personal CA estimated tax payment schedule:

• $800 Franchise Tax – Every LLC must pay this flat fee by the 15‑th day of the 4‑th month after it’s formed and every year afterward. (Some first‑year waivers have come and gone, so double‑check the rule that applies in your start‑up year.)

• LLC Fee on Gross Receipts – If your total California revenue tops $250,000 for the year, the state tacks on an additional fee that starts at $900 and scales up to $11,790. It’s due on June 15 of the following year.

• Pass‑Through Income Tax – Profits flow to the owners’ personal returns and follow the same 30‑40‑0‑30 CA estimated tax payment calendar (April, June, September, January). Under‑payment penalties are calculated the same way as for sole proprietors.

Pro move: Track these three items separately inside your bookkeeping software so cash for each deadline is set aside early. JC Castle Accounting can automate the allocations and schedule every payment, making California LLC estimated taxes one less thing to worry about.

5. Extensions: Extra Time to File, Not to Pay

Couldn’t finish your return by April? File FTB 3519 for an automatic six‑month extension (to October 15). You must still estimate and pay any CA estimated tax payment balance by April to dodge interest and late‑payment fees.

Falling behind? Here’s how many years you can file back taxes if you’ve missed more than a deadline or two.

Conclusion

Understanding how to make California estimated tax payments is key to following state tax laws. This guide has given you the info and tools to handle California estimated tax with ease. It’s great for self-employed people, those with extra income, or anyone wanting to keep up with taxes.

If you have more questions, talk to a local accountant like JC Castle Accounting. They can help you understand your California tax deadline and how to avoid California tax extension. They’ll also guide you on what’s needed for California LLCs, California SDI tax, and California statement of information.

FAQ

What is the purpose of California estimated tax payments?

California estimated tax payments help you pay your taxes throughout the year. This way, you don’t pay everything at once when you file your taxes. Making these payments helps avoid penalties and keeps you on track with your taxes.

Who is required to make California estimated tax payments?

You need to make these payments if you think you’ll owe more than $500 ($250 if filing separately) in taxes. This is after subtracting what you already paid through withholding and credits. Also, your current withholding and credits won’t cover the tax you owe.

They won’t cover the smaller of 90% of your 2023 tax or 100% (or 110% for high-income earners) of your 2022 tax.

What are the due dates for California estimated tax payments?

You have to make these payments in four parts during the year. Each payment is a part of your total tax bill. The due dates are: April 18, 2023, June 15, 2023, September 15, 2023, and January 16, 2024.

How can I make California estimated tax payments?

You can pay your estimated taxes in several ways. Options include Web Pay, Electronic Funds Withdrawal (EFW), credit card, or by check or money order.

Where should I mail my California estimated tax payment by check or money order?

Send your payment by check or money order to: Franchise Tax Board PO Box 942867 Sacramento, CA 94267-0008