In order to make individual state of California income tax, please follow the following steps:
- Go to https://www.ftb.ca.gov/.
- Click on “Pay” in the top bar.
- Under the section “Make a payment”, there are three available options for you to submit your payment. These are through paying with your bank account, credit card, or with a payment plan. “Bank Account”, “Credit Card”, “Payment Plan”.
**Note: if you choose to pay by “Bank Account”, you will need your SSN available to be able to log in. As you are paying a personal income tax expense, please click on “Use Web Pay personal” to log in and make a payment.
If you choose to pay by “Credit Card”, click “Pay now with ACI payments”. Clicking on that will direct you to an external link. Please fill out all the information to make the payments.
A special consideration for S corporations
It's come to our attention through a conversation with a California Franchise Tax Board (FTB) agent, that there's a more advantageous way to submit your tax payments to California. Here are the following directions:
1. Instead of submitting your social security number (SSN) or business employer identification number (EIN), you'd input your California Corporation Number (CCN), which is an eight-digit number starting with the letter "C".
2. When you go to make a payment, you'd select "Corporate", and then enter that CCN, and select the option for estimated payment.
Because California applies payment based on a totally different ID number (your CCN), this is why you'd make your CA quarterly tax payments under Corporate vs. Personal. The CCN is the overarching number of importance in CA, which is connected to your business EIN and your personal SSN.
By paying quarterly taxes to the CCN, it gives the FTB agents exact clarity on what the payment is for and where to apply it. Additionally, the quarterly tax payments would then be seen/applied in the 1120-S (not 1040).
As a reminder, Heard cannot submit estimated tax for you and you are responsible for paying in a timely manner. We recommend saving any payment confirmations and checking your state's payment portal after submitting payment to ensure it is reflected in your account.
Should any questions arise, please do not hesitate to reach out to the Heard team.