California estimated tax
California estimated-tax installments do not follow four equal quarters
California individuals generally pay 30% of the required annual amount in the first installment, 40% in the second, no standard third installment, and 30% in the fourth.
Copying the federal 25%-per-quarter pattern can leave a California taxpayer short early in the year even if the same annual total is eventually paid.
California front-loads the schedule
The standard required percentages are 30%, 40%, 0%, and 30%. The due dates generally align with the familiar April, June, September, and January estimated-tax dates, but the required amounts do not.
Uneven income may support another method
The annualized-income installment method may reduce an earlier required payment when income was earned unevenly. It requires reliable period-by-period income and deduction records.
Withholding can change the calculation
California wage and other withholding generally enters the penalty calculation differently from a late estimated payment. Owners can evaluate payroll withholding and estimates together before year-end.
Interest rates make timing visible
California's underpayment interest rate can change every six months. For July through December 2026, FTB lists a 7% rate for individual and business underpayments.
Use a California-specific payment schedule and update it when income changes. Do not divide the projected state balance into four equal payments by habit.
Apply the guidance to your facts
Discuss the accounting and tax decisions behind the form.
We begin with the records, entity structure, timing, and decisions that apply to your situation.
Schedule a complimentary callThis article provides general educational information and is not individualized accounting, legal, investment, or tax advice. Tax rules and forms change; confirm the current requirements for your facts before acting.