California (CA) law mandates electronic payments (e-pay) for estimated tax payments.
- Make an estimated tax payment or extension payment greater than $20,000 for a taxable year beginning on or after January 1, 2009.
- File an original return with a tax liability greater than $80,000 for taxable year beginning on or after January 1, 2009.
After one of these conditions is met, all future payments, regardless of type, amount, or tax year must be made electronically. Electronic payment methods include the CA Franchise Tax Board (FTB) Web Pay, Electronic Funds Withdrawal (EFW) when e-filing or paying by credit card.