California corporation estimated tax (Form 100-ES): how to pay
Corporations prepay California tax in installments. The first installment must cover at least the $800 minimum franchise tax (new corporations are exempt from the minimum in their first year).
- Agency
- CA Franchise Tax Board
- Who has to do it
- California S and C corporations. C corporations that expect to owe $500 or more in federal tax also pay IRS estimates (Form 1120-W) on the same dates.
- If it's late
- Underpayment penalty and interest.
Step by step
See how much to pay
Use the Form 100-ES worksheet, or your tax professional, for this payment's amount. Most corporations owe at least the $800 minimum tax each year, and the first payment (April) must cover at least that. A new corporation doesn't owe the minimum tax in its first year.
Open FTB Web Pay
No account needed. Click Bank account, then the Business tab, then Use Web Pay business.
Enter your business ID
Entity Type: Corporation. Entity ID: your California corporation number, numbers only, no letters or dashes. It's the entity number the Secretary of State gave your corporation.
Choose the estimated tax payment
Choose the estimated tax payment (Form 100-ES). Period: January 1 to December 31 of the tax year you're paying for, for a calendar year. Double-check the year, because FTB applies the payment to the year you enter.
Pay from your bank
Enter your bank's routing and account numbers. Bank payments are free. Review, submit, and copy the confirmation number. You can also schedule payments up to a year ahead.
Dulybook is a tracking and guidance tool, not tax or legal advice. Rules, fees, and websites change, so always confirm on the official agency page before you file or pay. Dulybook doesn't file anything for you. Terms of Service