100-ES: Corporation Estimated Tax (2024)
California · FTB · Used for tax years 2024
California Form 100-ES provides corporation estimated tax payment vouchers for taxable year 2024. Each voucher lists the estimated tax amount, QSub tax amount, and total installment amount.
When it's due
For taxable year 2024, the form lists these installment deadlines:
- Installment 1: 15th day of the 4th month of the taxable year.
- Installment 2: 15th day of the 6th month of the taxable year.
- Installment 3: 15th day of the 9th month of the taxable year.
- Installment 4: 15th day of the 12th month of the taxable year.
If a due date falls on a weekend or holiday, the form says to see the instructions. Those instructions were not provided.
What you'll need
Have the information requested on the form ready:
- Corporation name, address, and telephone number.
- Federal employer identification number (FEIN), California corporation number, and California Secretary of State file number.
- Owner’s or representative’s name.
- Fiscal-year beginning and ending dates, if using a fiscal year rather than calendar year 2024.
- The return the entity will file: Form 100, 100W, or 100S, or Form 109.
- Estimated tax amount, QSub tax amount, and total installment amount.
If paying by mail, include a check or money order payable to the Franchise Tax Board.
How to file
Pay online: Use Web Pay for Business at ftb.ca.gov/pay. The form describes this as a free online payment service and says corporations can schedule payments up to one year in advance. Do not mail Form 100-ES if the corporation uses Web Pay.
Pay by mail: Return the installment form with a check or money order payable to Franchise Tax Board to:
FRANCHISE TAX BOARD
PO BOX 942857
SACRAMENTO CA 94257-0531
Do not mail the form if no payment is due. The form also cautions that the corporation may be required to pay electronically and directs readers to the instructions, which were not provided.
Common mistakes
- Mailing a form when no payment is due. The form says not to mail it in this case.
- Mailing a form after using Web Pay. The form says not to mail it if the corporation uses Web Pay.
- Overlooking electronic payment requirements. The form warns that the corporation may be required to pay electronically. It refers readers to the instructions for details.
- Checking more than one return-type box. The form says to check only one box.
- Ignoring a weekend or holiday due date. The form directs readers to the instructions when a deadline falls on a weekend or holiday.
Questions people ask
Should I mail Form 100-ES if no payment is due?
No. The form explicitly says not to mail it if no payment is due.
Can the corporation schedule an online payment in advance?
Yes. The form says corporations can use Web Pay for Business to schedule payments up to one year in advance.
Should I mail the form if the corporation pays through Web Pay?
No. The form says not to mail it when the corporation uses Web Pay.
Which return-type box should I check?
Check only one box: the box for Form 100, 100W, or 100S, or the box for Form 109, based on the return the entity will file.