540-ES: Estimated Tax for Individuals (2024)
California · FTB · Used for tax years 2024
California Form 540-ES provides payment vouchers for individuals making estimated tax payments for 2024. Each voucher records your identifying information and payment amount, with space for a spouse’s or registered domestic partner’s information for a joint payment.
When it's due
For tax year 2024, the printed file-and-pay deadlines are:
- Payment Form 1: April 15, 2024.
- Payment Form 2: June 17, 2024.
- Payment Form 3: September 16, 2024.
- Payment Form 4: January 15, 2025.
What you'll need
To complete the payment form, have these details ready:
- Your name, address, and Social Security number (SSN) or individual taxpayer identification number (ITIN).
- Your spouse’s or registered domestic partner’s name and SSN or ITIN, if making a joint payment.
- The payment amount.
- Your fiscal year ending month and year, if you are a fiscal year filer.
If paying by mail, include the payment form and a check or money order.
How to file
Pay online: Use the free Web Pay service at ftb.ca.gov/pay. You can schedule payments up to one year in advance. Do not mail the form if you use Web Pay.
Pay by mail: Complete the payment form. Using black or blue ink, make your check or money order payable to “Franchise Tax Board.” Write your SSN or ITIN and “2024 Form 540-ES” on the check or money order.
Mail the form and payment to:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008
The form cautions that you may be required to pay electronically and refers you to the instructions for details.
Common mistakes
- Do not combine your 2024 estimated tax payment with payment of tax due for 2023.
- Do not mail the form if no payment is due.
- Do not mail the form if you use Web Pay.
- Do not overlook the caution that you may be required to pay electronically. The form refers you to the instructions.
Questions people ask
Should I mail the form if no payment is due?
No. The form says not to mail it if no payment is due.
Can I schedule an online payment in advance?
Yes. Web Pay lets you schedule payments up to one year in advance. Visit ftb.ca.gov/pay for more information.
What should I write on my check or money order?
Write your SSN or ITIN and “2024 Form 540-ES” on it. Make it payable to “Franchise Tax Board” using black or blue ink.
Can I combine this payment with my tax payment for 2023?
No. The form says not to combine this payment with payment of tax due for 2023.