541-ES: Estimated Tax for Fiduciaries (2025)
California · FTB · Used for tax years 2025
California Form 541-ES provides payment vouchers for an estate or trust’s 2025 estimated tax. Each voucher records the estate or trust’s name and FEIN, the fiduciary’s name and title, and the payment amount.
When it's due
For tax year 2025, the form lists these file-and-pay deadlines:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
What you'll need
To complete and mail the 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 “2025 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 amount is due, do not mail the form.
Common mistakes
- Mailing a payment form when no amount is due. The form says not to mail it in that case.
- Combining a 2025 estimated tax payment with payment of tax due for 2024. Keep these payments separate.
- Leaving the FEIN or “2025 Form 541-ES” off the check or money order.
- Using ink other than black or blue to make out the check or money order.
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 tax payment for 2024?
No. Do not combine this payment with payment of your tax due for 2024.
What should I write on my check or money order?
Make it payable to the “Franchise Tax Board” using black or blue ink. Write the FEIN and “2025 Form 541-ES” on it.
What extra information do fiscal year filers enter?
Enter the month and year the fiscal year ends in the spaces provided.