100-ES: Corporation Estimated Tax (2025)
California · FTB · Used for tax years 2025
California Form 100-ES provides payment vouchers for corporation estimated tax installments for taxable year 2025. Each voucher records the estimated tax amount, QSub tax amount, and total installment amount.
When it's due
For taxable year 2025, 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. No instructions were provided here.
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 applicable.
- Which 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, the free online payment service described on the form. Visit ftb.ca.gov/pay for more information. Corporations can schedule payments up to one year in advance. Do not mail Form 100-ES if using 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 here.
Common mistakes
- Mailing the form when no payment is due. The form says not to do this.
- Mailing the form after using Web Pay. The form says not to mail it when the corporation uses Web Pay.
- Overlooking electronic payment requirements. The form warns that the corporation may be required to pay electronically. The requirements are not included in the supplied text.
- 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 if a due date falls on a weekend or holiday.
Questions people ask
Can the corporation pay online?
Yes. The form lists Web Pay for Business as a free online payment service and directs readers to ftb.ca.gov/pay.
Can payments be scheduled in advance?
Yes. Corporations can schedule payments up to one year in advance using Web Pay.
Should I mail Form 100-ES if no payment is due?
No. The form specifically says not to mail it if no payment is due.
Should I mail Form 100-ES after paying through Web Pay?
No. The form says not to mail it if the corporation uses Web Pay.