For your convenience the Internal Revenue Service and the Franchise Tax Board allow you to make your tax payments, estimated payments, and extension paymentselectronically. Below we have included links and directions on how to do this for business taxes. If you have more questions regarding electronic payments or how to make them for business or trust entities, please contact your preparer.
Corporations
Payment for Balances Due with Tax Returns:
Federal: Electronic Federal Tax Payment System (EFTPS)
https://www.eftps.gov/eftps/direct/EftpsHome.page
- New Registrants: Enroll in EFTPS: Enroll as Business – Within 7 days you will receive your PIN and instructions on how to create an EFTPS internet password
- Note and save your enrollment number
- Choose “Make a Payment”
- Tax Form: 1120 Corporation Income Tax Return
- Tax Type: Balance due on return or notice
- Tax Period: Select the year in which the corporation’s tax year ends (i.e. 12/31/22 = 2023, 6/30/24 = 2024)
- Payment Amount: TBD
- Settlement Date: 1 day before tax return payment is due
- Bank Account Information: Provide account number, account type, routing number, bank name
- Contingency Plan: You can always make a tax payment by calling IRS voice response system at 1.800.555.3453. Follow the prompts to make your payment.3
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp
- Entity Type: Corporation
- Tax Form: Form 100, 100S, 100W or 100X
- Payment Type: Original Return Payment
- Tax Year: Period Beginning and Ending Date of filer
Estimated Tax Payments:
Federal: Electronic Federal Tax Payment System (EFTPS)
https://www.eftps.gov/eftps/direct/EftpsHome.page
- New Registrants: Enroll in EFTPS: Enroll as Business – Within 7 days you will receive your PIN and instructions on how to create an EFTPS internet password
- Note and save your enrollment number
- Choose “Make a Payment”
- Tax Form: 1120 Corporation Income Tax Return
- Tax Type: Federal Tax Deposit
- Tax Period: Select the year in which the corporation’s tax year ends (i.e. 12/31/23 = 2023, 6/30/24 = 2024)
- Payment Amount: TBD
- Settlement Date: 1 day before estimated tax payment is due
- Bank Account Information: Provide account number, account type, routing number, bank name
- Contingency Plan: You can always make a tax payment by calling IRS voice response system at 1.800.555.3453. Follow the prompts to make your payment.
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp
- Entity Type: Corporation
- Tax Form: Form 100, 100S, 100W or 100X
- Payment Type: Estimated Tax Payment (Form 100ES)
- Tax Year: Period Beginning and Ending Date of filer
Extension Payments:
Federal: Electronic Federal Tax Payment System (EFTPS)
https://www.eftps.gov/eftps/direct/EftpsHome.page
- New Registrants: Enroll in EFTPS: Enroll as Business – Within 7 days you will receive your PIN and instructions on how to create an EFTPS Internet password
- Note and save your enrollment number
- Choose “Make a Payment”
- Tax Form: 1120 Corporation Income Tax Return
- Tax Type: Balance due on return or notice
- Tax Period: 2023
- Payment Amount: TBD
- Settlement Date: 1 day before tax return extension payment is due
- Bank Account Information: Provide account number, account type, routing number, bank name
- Contingency Plan: You can always make a tax payment by calling IRS voice response system at 1.800.555.3453. Follow the prompts to make your payment.
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp
- Entity Type: Corporation
- Tax Form: Form 100, 100S, 100W or 100X
- Payment Type: Extension Payment (Form 3539)
- Tax Year: Period Beginning and Ending Date of filer
Partnerships
Payment for Balances Due with Tax Returns:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp
- Entity Type: Partnership
- Tax Form: Form 565
- Payment Type: Original Return Payment
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Estimated Tax Payments:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp
- Entity Type: Partnership
- Tax Form: Form 565
- Payment Type: Extension Payment (Form 3538)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Extension Payments:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.asp
- Entity Type: Partnership
- Tax Form: Form 565
- Payment Type: Extension Payment (Form 3538)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Limited Liability Companies
Payment for Annual Tax:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.aspand select Use Web Pay Business.
- Entity Type: Limited Liability Company
- Tax Form: Form 568
- Payment Type: LLC Tax Voucher (Form 3522)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Payment for Estimated LLC Fee based on total income:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.aspand select Use Web Pay Business.
- Entity Type: Limited Liability Company
- Tax Form: Form 568
- Payment Type: Estimated Fee for LLCs (Form 3536)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Extension Payments:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.aspand select Use Web Pay Business.
- Entity Type: Limited Liability Company
- Tax Form: Form 568
- Payment Type: Payment for Automatic Extension for LLCs (Form 3537)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Payment for Balances due with Tax Returns:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.aspand select Use Web Pay Business.
- Entity Type: Limited Liability Company
- Tax Form: Form 568
- Payment Type: Original Return Payment
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Single Member Limited Liability Company (SMLLC)
Payment for Annual Tax:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.aspand select Use Web Pay Business.
- Entity Type: Limited Liability Company
- Tax Form: Form 568
- Payment Type: LLC Tax Voucher (Form 3522)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Payment for Estimated LLC Fee based on total income:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.aspand select Use Web Pay Business.
- Entity Type: Limited Liability Company
- Tax Form: Form 568
- Payment Type: Estimated Fee for LLCs (Form 3536)
- Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.
Pass Through Entity Tax (PTET)
Pass-Through Entity (PTE) Elective Tax:
California: Pay at the FTB Website
https://www.ftb.ca.gov/pay/bank-account/index.aspand select Use Web Pay Business.
- Entity Type: Select your Entity Type – Corporation, LLC, or Partnership
- Payment Type: Pass-Through Entity Elective Tax Payment Voucher (Form 3893)
- Enter Tax Period Beginning Date to Period Ending Date
- Tax Year 2023 return payment due (2023 = Jan 1 to Dec 31, 2023)
- Tax Year 2024 estimated/election payment due (2024 = Jan 1 to Dec 31, 2024)
- Enter Payment Amount and Payment Date
