Welcome back! Ask questions, get answers, and join our large community of tax professionals.
Showing results for 
Search instead for 
Did you mean: 

California Mandatory E-Pay of Estimated Payments


California Mandatory E-Pay of Estimated Payments

California (CA) law mandates electronic payments (e-pay) for estimated tax payments.


Beginning January 1, 2009, Individuals are required to make their tax payments electronically once they meet either of the following conditions:
  • 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.

Program Changes: Once the mandatory e-pay threshold has been met, check the box in Requires electronic payments (code 1105) in Screen 3, Miscellaneous Information/Direct Deposit. When this box is checked, the program includes sections in the filing instructions and client letter instructing the taxpayers to transmit payments to the FTB electronically using either FTB?s Web Pay or paying by credit card rather than submitting paper checks with the tax return or estimated payment vouchers.
Important! The California Estimates must be sent using the Estimate Payments Wizard (Click Here to View - California Electronic Payment of Estimated Tax). The electronic filing of a form 3519 Extension does not accomplish this.

Was this helpful?

You must sign in to vote, reply, or post
Labels (1)