541-ES: Estimated Tax for Fiduciaries (2024)
California · FTB · Used for tax years 2024
California Form 541-ES provides payment vouchers for an estate’s or trust’s 2024 estimated tax. Each voucher records the estate or trust’s name and FEIN, the fiduciary’s name and title, the address, and the payment amount.
When it's due
For tax year 2024, the payment forms list these file-and-pay deadlines:
- 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 and mail a payment form, have:
- The estate or trust's name and FEIN.
- The fiduciary's name, title, and mailing address.
- The payment amount.
- A check or money order payable to the “Franchise Tax Board.”
- For fiscal year filers, the month and year the fiscal year ends.
How to file
Complete the payment form with the estate or trust's information, the fiduciary's information, and the payment amount. Fiscal year filers must enter their year-ending month and year.
Using black or blue ink, make a check or money order payable to the “Franchise Tax Board.” Write the FEIN and “2024 Form 541-ES” on it.
Detach the payment form and mail it with your check or money order to:
FRANCHISE TAX BOARD
PO BOX 942867
SACRAMENTO CA 94267-0008
If no payment is due, do not mail the form.
Common mistakes
- Mailing a form when no payment is due: The form says not to mail it if no amount is due.
- Combining tax-year payments: Do not combine this payment with payment of your tax due for 2023.
- Leaving identifying information off the payment: Write the FEIN and “2024 Form 541-ES” on your check or money order.
- Using the wrong ink or payee: Use black or blue ink and make the check or money order payable to the “Franchise Tax Board.”
Questions people ask
Should I mail the form if no payment is due?
No. The form says not to mail it if no amount is due.
Can I combine this payment with my 2023 tax payment?
No. Do not combine your 2024 Form 541-ES payment with payment of your tax due for 2023.
What should I write on my check or money order?
Write the FEIN and “2024 Form 541-ES.” Make it payable to the “Franchise Tax Board” using black or blue ink.
What extra information do fiscal year filers need to enter?
Enter the month and year that the fiscal year ends in the spaces provided.