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

Text version of this table

Your first name	Initial	Last name			Your SSN or ITIN
If joint payment, spouse's/RDP's first name Last name	Initial	Last name			Spouse’s/RDP’s SSN or ITIN
Address (number and street, PO box or PMB no.)					Apt no./ste. no.	Payment Form 2
City (If you have a foreign address, see instructions)			State	ZIP code

Spouse's/RDP's SSN or ITIN

# TAXABLE YEAR

2025 , Estimated Tax for Individua ls, CALIFORNIA F
ORM 540-ES.
Fiscal year filers, enter year ending month: Year 2026
Payment
Form 1
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. You can schedule your payments up to one year in advance.
Do not mail this form if you use Web Pay.

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

# TAXABLE YEAR

2025 , Estimated Tax for Individua ls, CALIFORNIA F
ORM 540-ES.

Text version of this table

Your first name	Initial	Last name			Your SSN or ITIN
If joint payment, spouse’s/RDP’s first name	Initial	Last name			Spouse’s/RDP’s SSN or ITIN
Address (number and street, PO box or PMB no.)					Apt no./ste. no.	Payment Form 4
City (If you have a foreign address, see instructions)			State	ZIP code

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 HERE

Your first name Last name
Initial
If joint payment, spouse's/RDP's first name Last name
Initial
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 Your SSN or ITIN Spouse's/RDP's SSN or ITIN

# TAXABLE YEAR

2025 , Estimated Tax for Individua ls, CALIFORNIA F
ORM 540-ES.
Fiscal year filers, enter year ending month: Year 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.
For Privacy Notice, get FTB 1131 EN-SP.
Your first name Last name
Initial
If joint payment, spouse's/RDP's first name Last name
Initial
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 Your SSN or ITIN Spouse's/RDP's SSN or ITIN

# TAXABLE YEAR

2025 , Estimated Tax for Individua ls, CALIFORNIA F
ORM 540-ES.
Fiscal year filers, enter year ending month: Year 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.
For Privacy Notice, get FTB 1131 EN-SP.
Address (number and street, PO box or PMB no.)