540-ES: Estimated Tax for Individuals (2025)
California · FTB · Used for tax years 2025
California Form 540-ES provides payment vouchers for individuals making estimated tax payments for 2025. Each voucher records your identifying information and payment amount, with space for your spouse’s or registered domestic partner’s information if making a joint payment.
When it's due
For tax year 2025, the payment forms list these file-and-pay deadlines:
- Payment Form 1: April 15, 2025.
- Payment Form 2: June 16, 2025.
- Payment Form 3: September 15, 2025.
- Payment Form 4: January 15, 2026.
What you'll need
To complete the payment form, have:
- 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, if you are a fiscal year filer. The form prints 2026 as the year.
If paying by mail, include the payment form and a check or money order.
How to file
Online payment: Use Web Pay, the free online payment service. Visit ftb.ca.gov/pay for more information. You can schedule payments up to one year in advance. Do not mail the form if you use Web 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 “2025 Form 540-ES” on it.
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. Those instructions were not provided.
Common mistakes
- Do not combine this estimated tax payment with payment of your tax due for 2024.
- Do not mail the form if no payment is due.
- Do not mail the form if you use Web Pay.
- Do not overlook the warning that you may be required to pay electronically. The form refers you to the instructions for details.
Questions people ask
Should I mail Form 540-ES 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.
Can I combine this payment with my payment for tax due for 2024?
No. The form says to keep these payments separate.
What should I write on my check or money order?
Make it payable to “Franchise Tax Board” using black or blue ink. Write your SSN or ITIN and “2025 Form 540-ES” on it.