How to make California estimated tax payments in 2026

By Nicolas StrautPublished Aug 19, 20265 min read

Key takeaways

California's estimated tax schedule pays 30% by April 15, 40% by June 15, nothing by September 15, and the final 30% by January 15, front-loading 70% of the year's liability before summer ends.
You owe California estimated tax once you expect to owe at least $500 after withholding and credits ($250 married filing separately), a lower bar than the federal $1,000 threshold.
To make California estimated tax payments, pay online through FTB Web Pay directly from your bank account (no account creation required), or mail Form 540-ES if you're below the mandatory e-pay thresholds.

In this article

How do you pay California estimated taxes online?
Who has to make California estimated tax payments?
What is California's 2026 estimated tax payment schedule?
How do you calculate your required California estimated payments?
What happens if you miss a California estimated tax payment?
Frequently asked questions about California estimated tax payments
Related posts

California freelancers and 1099 contractors make estimated tax payments on a front-loaded 30/40/0/30 schedule, not four equal installments.¹You owe them once you expect to owe at least $500 in California tax after withholding, or $250 if married filing separately. Payments are due April 15, June 15, September 15, and January 15, though the September installment carries a required payment of $0.

How do you pay California estimated taxes online?

FTB Web Pay lets California filers send estimated payments directly from a checking or savings account without creating a username or password.

How do you pay online through FTB Web Pay?

You pay online through FTB Web Pay by linking your bank account, with no username or password required, and it issues an immediate confirmation number on submission.³You can also schedule a payment up to a year in advance so it clears automatically on the statutory due date.

When mandatory e-pay applies

Any single estimated tax or extension payment over $20,000, or a return showing total tax over $80,000, triggers a standing requirement to pay all future California tax electronically.¹The payment that first crosses the threshold doesn't itself have to be electronic, but every payment after it does, regardless of amount, until you're granted a waiver. Ignoring the requirement adds a 1% noncompliance penalty.

Paying by mail with Form 540-ES

Filers below the mandatory e-pay thresholds can mail paper vouchers using Form 540-ES. Make the check payable to the Franchise Tax Board, write your Social Security number and "2026 Form 540-ES" on the memo line, and mail it to Franchise Tax Board, PO Box 942867, Sacramento, CA 94267-0008.¹

Who has to make California estimated tax payments?

You owe California estimated tax once your expected liability after withholding and credits reaches $500, or $250 if married filing separately.

California's $500 threshold vs. the federal $1,000 threshold

The Franchise Tax Board sets the threshold at $500 for single filers and heads of household, dropping to $250 for married taxpayers filing separately.¹That sits below the federal $1,000 threshold⁴, which means many freelancers who barely cross the state line owe quarterly payments to Sacramento before federal rules ever kick in.

Residency rules for full-year, part-year, and nonresidents

Full-year residents pay California tax on all income earned everywhere. Part-year residents and nonresidents pay California tax only on California-source income during the period of residency or nonresidency, using Schedule CA (540NR) to apportion the total. The $500 or $250 threshold applies to your apportioned California liability, not your total income from every source.

What is California's 2026 estimated tax payment schedule?

California pays 30% of the year's estimated tax by April 15, 40% by June 15, nothing by September 15, and the remaining 30% by January 15, 2027.

Installment	Federal share	California share	2026 due date
1st	25%	30%	April 15, 2026
2nd	25%	40%	June 15, 2026
3rd	25%	0%	September 15, 2026
4th	25%	30%	January 15, 2027

Why is there no payment due in September?

California's third installment carries a required payment of $0 by statute, not a skipped due date.¹The FTB's own instructions still call this the third required installment; the date exists, the amount owed on it just happens to be zero. That front-loads 70% of your total California liability before summer ends, well ahead of the 50% due federally by that same point.

How does California's schedule compare to the federal 25/25/25/25 schedule?

Federal rules require four equal installments of 25% across the year. California runs a front-loaded 30/40/0/30 split across those same four dates. A freelancer who budgets evenly across the year will underpay California's first two installments and overpay relative to a flat schedule once Q4 arrives.

How do you calculate your required California estimated payments?

California safe harbor runs on three tiers based on prior-year adjusted gross income, not the single percentage test many freelancers expect from the federal rule. Solvent's quarterly tax calculator runs this alongside the federal method, so you can check both numbers without doing the math twice.

California's three safe harbor tiers, by prior-year AGI

Prior-year California AGI	Required prepayment
Any level (standard)	Lesser of 90% of current tax or 100% of prior tax
Over $150,000 ($75,000 MFS)	Lesser of 90% of current tax or 110% of prior tax
$1,000,000 or more ($500,000 MFS)	90% of current tax only, no prior-year option

This mirrors the federal $150,000/110% rule while adding a third tier the federal version doesn't have.¹For the federal-side mechanics and the annualized income method, see safe harbor rules and the underpayment penalty guide.

The $1,000,000 AGI cutoff that removes the prior-year safe harbor

Once your prior-year California AGI reaches $1,000,000, or $500,000 if married filing separately, the prior-year safe harbor disappears entirely and only the 90%-of-current-year test protects you from a penalty.¹This catches high earners off guard when they try to default to 110% of last year's bill out of habit.

What happens if you miss a California estimated tax payment?

Missing or underpaying an installment triggers interest on that specific shortfall, calculated separately for each quarter rather than assessed as one flat fee.

How the underpayment penalty rate is calculated

The penalty equals the underpayment amount multiplied by the number of days late divided by 365, multiplied by the applicable rate for that period, the same simple-interest structure as the federal penalty.²The rate is 7% for the period from July 1, 2025 through April 15, 2026. Because the FTB resets this rate periodically rather than fixing it for the year, treat any specific percentage as current only as of the date you check it.

Filing Form FTB 5805 for waivers and the annualized income method

You can request a penalty waiver if the underpayment came from a casualty, disaster, or other unusual circumstance, or if you retired after age 62 or became disabled and the underpayment had reasonable cause.²If your income is uneven across the year, Form FTB 5805's annualized income installment method lets you match required payments to when you actually earned the money instead of a flat quarterly split.

Frequently asked questions about California estimated tax payments

Do I need to pay California estimated taxes if I also have a W-2 job?

Yes, you may still need to pay California estimated taxes even with a W-2 job, if your withholding doesn't cover tax on freelance income, investment gains, or other untaxed earnings on top of your paycheck. The $500 threshold applies to your total expected liability after withholding, not just your 1099 income alone.

Can I apply my overpayment from last year to my 2026 California estimated taxes?

Yes, you can apply an overpayment from your 2025 California return directly to your first 2026 estimated payment instead of taking it as a refund. Elect this on your 2025 return, and it counts toward the April 15 installment automatically.

Do I need to mail Form 540-ES if I already paid online?

No, you do not need to mail Form 540-ES if you paid through FTB Web Pay or another electronic method. The voucher only matters for paper check payments; an electronic payment stands on its own with its FTB-issued confirmation number.

Does the 30/40/0/30 schedule change for someone who moves into or out of California mid-year?

No, the 30/40/0/30 schedule does not change for someone who moves mid-year; what changes is the income the payments are based on. A part-year resident calculates California tax on Schedule CA (540NR) for just the resident period, then applies the same four installment percentages to that smaller number.

What is the penalty if I miss the June 15 payment specifically?

Missing the June 15 payment specifically triggers interest on that installment's shortfall only, calculated from June 15 until you pay it or file your return, whichever comes first. It doesn't affect the April 15 installment's penalty calculation, and paying extra in a later quarter doesn't erase it.

About the author

Nicolas Straut

Personal and business finance writer, former Forbes contributor

Nicolas Straut writes about self-employment and quarterly tax, LLC formation and costs, and tax software for Solvent. He has spent eight years writing about money and building content for fintech companies.