Guides

State Estimated Tax: California Form 540-ES Example

Checked October 17, 2026 · Educational summary

General information, not tax, legal or financial advice. We are not the IRS. Check IRS.gov or a qualified tax professional. Sources read on October 17, 2026. Dates for 2027 and later are expected. Examples use made-up numbers. This page contains no affiliate links.

Federal estimated tax pages from the IRS do not cover state income tax. Each state sets its own rules. As an example only, California's Franchise Tax Board says that for 2026 the four payments are due April 15, June 15, September 15 (no payment required) and January 15, 2027, with shares of 30%, 40%, 0% and 30%, which differs from the federal four equal installments. If you have income in another state, read that state's tax agency instructions; we did not read any other state.

What the California 2026 Form 540-ES instructions say

• You generally must pay estimated tax if you expect to owe at least $500 ($250 if married/RDP filing separately) after withholding and credits, and expect withholding and credits to be less than the smaller of 90% of 2026 tax or 100% of 2025 tax (including AMT).
• If 2025 California AGI is more than $150,000 ($75,000 if married/RDP filing separately), the prior-year test is 110% of 2025 tax. If your 2026 California AGI is $1,000,000 or more ($500,000 if married/RDP filing separately), you must base it on your 2026 tax; the 110% rule does not apply to farmers or fishermen.
• Early filing in place of the 4th installment: if you file by January 31, 2027 and pay the entire balance, you do not have to make the last payment, and owe no penalty for the fourth installment.
• An Annualization Option is mentioned in the instructions for uneven income (form FTB 5805, not read).
• Farmers and fishermen (two-thirds of gross income) have separate options.
• Mandatory electronic payments: once you make an estimate or extension payment above $20,000, or file a return with total tax over $80,000, all later payments must be electronic; a 1% noncompliance penalty applies to individuals who do not.
• Joint payments later split on separate returns: either spouse may claim all, or the FTB accepts a written allocation.
• Federal Form W-4 and California Form DE 4 are not the same form.

How this differs from the federal rules

What you can do

Find your state tax agency's estimated tax instructions, check its due dates and shares, and plan around federal and state separately. See also how to pay and due dates for federal payments.

FAQ

Do all states require estimated tax?

Not covered; some states have no income tax, and we did not verify any other state.

Are state payments made through IRS Direct Pay?

No, the FTB page says to use its own channels (Web Pay, EFW, credit card, or check).

What we could not verify