Individual Income Taxes:
Tax Payment Due
**UPDATED 3/9/2025**
2024 taxes due 4/15/2025
CA LLC and S-Corp taxes due 3/15 (see below)
Websites to pay taxes:
If you already have an account, choose "account" if not, choose "Pay Now"
If you have problems with IRS, use
Choose 2025 to pay 2025 taxes
Pay CA Taxes:
If you can't pay by 4/15/2025
Try to pay at least the CA amount
There is an immediate 5% penalty for CA (yes, even for being one day late!) then .05% each month thereafter
IRS / FED penalty is ~1% a month
WARNING: Do not pay more than a single tax payment over $80,000 or you will be locked in to CA e-pay mandate, which is a penalty of 1% of every future payment that you do not pay through the E-Pay website.
Individual Income Taxes:
Estimated Taxes
2025 Estimated Tax Payments due: 4/15, 6/17, 9/16, and 1/15/2026
Calculate your ES payment by either:
-
At least 90% of your tax liability for the current year (if you have your bookkeeping up-to-date and know your current year's profits)
-
100% of your tax bill for the previous year (110% for those with AGI over $150,000 if filing jointly or $75,000 if filing single
If you don't pay estimates, the IRS and CA FTB currently charge 7% APR interest. This rate can change 1% up or down each quarter depending on Federal rates.
Websites to pay taxes:
Follow the same steps in the video above, but choose Estimated Tax - (2025 will be the only option)
If you have not yet paid any estimates, try to pay as much as you can, as soon as you can to avoid interest and potential penalties.
-- 2025
Note: You can schedule payments for a future date on this screen.
-- 2025
If you have problems with IRS.gov, use
Pay 2025 CA Estimated Taxes:
Follow the same steps in the video above, but choose Estimated Tax Payment (Form 540-ES)
Then choose the tax year 2025 to pay 2025 Estimated tax payments
Note: You can schedule up to 4 payments on this screen.
WARNING: Do not pay a single estimate over $20,000 or you will be locked in to CA e-pay mandate, which is a penalty of 1% of every future payment that you do not pay through the E-Pay website.
-- 2025
CA S-Corp Income Taxes / Franchise Tax
Pay CA S-Corp Income taxes
Here's a walkthrough video:
https://www.youtube.com/watch?v=x9cGe1WFFZQ
Every year, S-Corps doing business in CA must pay a 1.5% tax (minimum $800 per year)
LLC's must pay a $800 franchise tax, along with another tax based on revenues, if revenues exceed $250k.
CA taxes are based on how your entity is TAXED, not how it is structured. You can have an LLC taxed as an S-Corp.
Choose Corporation if you are STRUCTURED as a Corporation
Choose LLC if you are STRUCTURED as an LLC
Not sure your Entity ID? Look at last year's return, your articles of incorporation, or use this website to look it up
Select 100 if you are TAXED as a C-Corp
100S if you are TAXED as an S-Corp
Select 568 if you are an LLC - not pictured
Select [Estimated] if you are paying your current year's taxes in the current year. I.E. you are paying your 2024 taxes due in 2024, during 2024.
Select [Original return] if you are paying after the close of that year. I.E. Paying S-Corp taxes for 2024 on the due date of 3/15/2025. (any date after 1/1/2024)
- Note that paying on the due date instead of in the current year incurs a $25 in late payment penalty
CA S-Corp PTE/PTET - Passthrough Tax
Go through the prompts above, then choose [Pass-Through] on this screen
PTET must be paid at least $1,000 or 50% of prior year's PTET by June 1 of the current year
- Note that paying PTET in 2025 will reflect as a CA personal income tax payment on your 2025 taxes. In other words, this PTET payment is like paying individual ES taxes for CA - it will credit to your 2025 CA individual taxes.