California Franchise Tax Board Form Instructions

Form 540-ES (2025) — Estimated Tax for Individuals

TY2025 (latest)

Y our first name Last nameInitial
If joint payment, spouse's/RDP's first name Last nameInitial
Address (number and street, PO box or PMB no.) Apt no./ste. no.
City (If you have a foreign address, see instructions) State ZIP code
Y our SSN or ITIN
Spouse's/RDP's SSN or ITIN

TAXABLE YEAR

2025 Estimated Tax for Individuals

CALIFORNIA FORM

Fiscal year filers, enter year ending month: Y ear 2026
Payment
Form
Amount of payment
File and Pay by April 15, 2025

DETACH HERE IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM DETACH HERE

For Privacy Notice, get FTB 1131 EN-SP. . 00
Do not combine this payment with payment of your tax due for 2024. Using black or blue ink, make your check or money order payable to the "Franchise Tax Board." Write your social security number or individual taxpayer identification number and "2025 Form 540-ES" on it.
Mail this form and your check or money order to: FRANCHISE TAX BOARD, PO BOX 942867 , SACRAMENTO CA 94267-0008.

If no payment is due, do not mail this form.
See Section A of the instructions for an alternative to using this form.
CAUTION: You may be required to pay electronically. See instructions.
540-ES Form 1 at bottom of page
ONLINE SERVICES: Use Web Pay and enjoy the ease of our free online payment service.
Go to ftb.ca.gov/pay for more information. Y ou can schedule your payments up to one year in advance.
Do not mail this form if you use Web Pay.

. 00
Y our first name Last nameInitial
If joint payment, spouse's/RDP's first name Last nameInitial
Apt no./ste. no.
City (If you have a foreign address, see instructions) State ZIP code
Y our SSN or ITIN
Spouse's/RDP's SSN or ITIN

TAXABLE YEAR

2025 Estimated Tax for Individuals

CALIFORNIA FORM

Fiscal year filers, enter year ending month: Y ear 2026
Payment
Form
Amount of payment
File and Pay by Jan. 15, 2026
Do not combine this payment with payment of your tax due for 2024. Using black or blue ink, make your check or money order payable to the "Franchise Tax Board." Write your social security number or individual taxpayer identification number and "2025 Form 540-ES" on it.
Mail this form and your check or money order to: FRANCHISE TAX BOARD, PO BOX 942867 , SACRAMENTO CA 94267-0008.

If no payment is due, do not mail this form.
See Section A of the instructions for an alternative to using this form.
CAUTION: You may be required to pay electronically. See instructions.
For Privacy Notice, get FTB 1131 EN-SP.

IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM DETACH HEREDETACH HERE

Y our first name Last nameInitial
If joint payment, spouse's/RDP's first name Last nameInitial
Address (number and street, PO box or PMB no.) Apt no./ste. no.
City (If you have a foreign address, see instructions) State ZIP code
Y our SSN or ITIN
Spouse's/RDP's SSN or ITIN

TAXABLE YEAR

2025 Estimated Tax for Individuals

CALIFORNIA FORM

Fiscal year filers, enter year ending month: Y ear 2026
Payment
Form
Amount of payment
File and Pay by Sept. 15, 2025
DETACH HERE IF NO PAYMENT IS DUE, DO NOT MAIL THIS FORM DETACH HERE . 00
Do not combine this payment with payment of your tax due for 2024. Using black or blue ink, make your check or money order payable to the "Franchise Tax Board." Write your social security number or individual taxpayer identification number and "2025 Form 540-ES" on it.
Mail this form and your check or money order to: FRANCHISE TAX BOARD, PO BOX 942867 , SACRAMENTO CA 94267-0008.

If no payment is due, do not mail this form.
See Section A of the instructions for an alternative to using this form.
CAUTION: You may be required to pay electronically. See instructions.
1201253 Form 540-ES 2024For Privacy Notice, get FTB 1131 EN-SP.
Y our first name Last nameInitial
If joint payment, spouse's/RDP's first name Last nameInitial
Address (number and street, PO box or PMB no.) Apt no./ste. no.
City (If you have a foreign address, see instructions) State ZIP code
Y our SSN or ITIN
Spouse's/RDP's SSN or ITIN

TAXABLE YEAR

2025 Estimated Tax for Individuals

CALIFORNIA FORM

Fiscal year filers, enter year ending month: Y ear 2026
Payment
Form
Amount of payment
File and Pay by June 16, 2025 . 00
Do not combine this payment with payment of your tax due for 2024. Using black or blue ink, make your check or money order payable to the "Franchise Tax Board." Write your social security number or individual taxpayer identification number and "2025 Form 540-ES" on it.
Mail this form and your check or money order to: FRANCHISE TAX BOARD, PO BOX 942867 , SACRAMENTO CA 94267-0008.

If no payment is due, do not mail this form.
See Section A of the instructions for an alternative to using this form.
CAUTION: You may be required to pay electronically. See instructions.
1201253 Form 540-ES 2024For Privacy Notice, get FTB 1131 EN-SP.
Address (number and street, PO box or PMB no.)

Source: official text