California Estimated Tax Calculator
Work out how much California estimated tax to pay, when each payment is due, and whether your withholding already covers it.
California estimated tax is paid 30/40/0/30: 30% of the year's required amount by April 15, 40% by June 15, nothing in September, and 30% by January 15 of the next year. The required amount is the smaller of 90% of this year's tax or 100% of last year's (110% if last year's California AGI was over $150,000), less withholding. You only have to pay if you'd owe at least $500 after withholding.
Enter this year's expected California tax and income, plus last year's figures from your Form 540 if you have them. Last year's return often gives the smaller required amount.
California Estimated Tax Calculator
Your California Estimated Tax
| Due date | CA share | CA amount | Federal share |
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How this is calculated
Required annual payment. Following FTB's Form 540-ES instructions, it's the smaller of 90% of this year's expected tax or 100% of last year's tax. If last year's California AGI was over $150,000 ($75,000 married/RDP filing separately), the prior-year figure is 110% instead. If this year's California AGI is $1,000,000 or more ($500,000 filing separately), only the 90% current-year figure counts. Expected withholding is subtracted from the required amount.
Whether you must pay. Payments are required if you expect to owe at least $500 ($250 filing separately) after withholding and credits, and your withholding is less than the required amount.
Schedule. The amount is split 30/40/0/30 across April 15, June 15, September 15 and January 15 of the next year. A due date on a weekend or legal holiday moves to the next business day. That includes Martin Luther King Jr. Day in January and federal Emancipation Day in April, which FTB has followed. If you file your return by January 31 and pay the full balance, you can skip the fourth payment.
Frequently Asked Questions
Why is the September California estimated payment 0%?
California front-loads its schedule: 30% of the year's required amount is due in April and 40% in June, so 70% is paid by mid-year. Nothing is due in September, and the last 30% is due in January. The federal schedule splits the year into four equal 25% payments.
What if my income comes in unevenly during the year?
You can use the annualization method, which matches each payment to the income you actually earned by that point. FTB's schedule for it is in form FTB 5805. This calculator uses the regular 30/40/0/30 schedule and doesn't compute annualized payments.
What's the penalty for underpaying California estimated tax?
If you skip a payment, pay late or pay too little, FTB can charge a penalty on the underpaid amount from the installment's due date until you pay it or until your return's due date, whichever comes first. Form FTB 5805 figures it. If you file your return by January 31 and pay the full balance, you don't have to make the fourth payment and won't owe a penalty for it.
How do I pay California estimated tax?
Online with FTB Web Pay (you can schedule payments up to a year ahead), through tax software with electronic funds withdrawal, by credit card, or by mail with the Form 540-ES voucher. Once you make a payment over $20,000, or file a return with total tax over $80,000, all later payments must be electronic or you face a 1% penalty.
Do I have to pay estimated tax if I have withholding?
Only if you expect to owe at least $500 ($250 if married/RDP filing separately) after withholding and credits, and your withholding is less than the smaller of 90% of this year's tax or 100% of last year's (110% if last year's California AGI was over $150,000, or $75,000 if filing separately). You can also raise your withholding with a new DE 4 instead of paying estimates.
This tool provides an educational estimate only and is not tax advice or affiliated with the FTB. It uses the regular installment method. Farmers, fishermen, fiscal-year filers and people using the annualized method follow different rules. Check FTB's Form 540-ES instructions or a tax professional.