California Estimated Tax Payments
Quarterly estimated payment schedule for California in 2026, with federal comparison.
California Franchise Tax Board
https://www.ftb.ca.gov
Federal Schedule (Reference)
Federal Individual Estimated Payments (Form 1040-ES)
Apr 15, 2026
40 days awayJun 15, 2026
101 days awaySep 15, 2026
193 days awayJan 15, 2027
315 days awayCalifornia Estimated Payment Schedule
Quarterly dates by entity type. Dates matching the federal schedule are noted.
individual
Apr 15, 2026
40 days awayJun 15, 2026
101 days awaySep 15, 2026
193 days awayJan 15, 2027
315 days awayMatches federal schedule
Sole Proprietorship
Apr 15, 2026
40 days awayJun 15, 2026
101 days awaySep 15, 2026
193 days awayJan 15, 2027
315 days awayMatches federal schedule
C Corporation
Apr 15, 2026
40 days awayJun 15, 2026
101 days awaySep 15, 2026
193 days awayDec 15, 2026
284 days awayFederal vs. California Comparison
| Quarter | Federal | California | Match? |
|---|---|---|---|
| Q1 | Apr 15, 2026 | Apr 15, 2026 | Same |
| Q2 | Jun 15, 2026 | Jun 15, 2026 | Same |
| Q3 | Sep 15, 2026 | Sep 15, 2026 | Same |
| Q4 | Jan 15, 2027 | Jan 15, 2027 | Same |
Entity Types Without State Estimated Payments
The following entity types do not have state-level estimated payment requirements listed for California:
- Partnership — Automatic extension for CA partnerships; payment still due by original date.
- S Corporation — Automatic extension for CA S corporations.
- LLC — LLC returns follow the partnership calendar-year due date.
- Nonprofit — CA allows a 7-month extension for exempt organizations.
FAQ
Does California require estimated tax payments?
Yes. California requires estimated payments for individual, Sole Proprietorship, C Corporation.
Are California estimated payment dates the same as federal?
Yes, California follows the same quarterly schedule as the federal government for most entity types.
What form do I use for California estimated payments?
Contact California Franchise Tax Board at https://www.ftb.ca.gov for the correct estimated payment voucher and instructions.