Freelancer tax guide
California Estimated Tax Payments: 2026 Calendar
California's 30%, 40%, 0%, 30% estimated-tax schedule, a worked $5,000 example, payment steps, and the FTB rules to check before paying.
2026 California individual income tax · Sources checked . Use the official sources for later changes.
Regular calendar-year dates, checked October 15, 2026. This covers individual Form 540-ES payments, not LLC annual taxes, entity fees, or pass-through entity elective tax. Check FTB disaster relief separately.
California uses the same regular installment dates as the federal 2026 calendar, but different percentages. Do not divide your California annual estimated-payment amount by four. The remaining regular installment for this edition is January 15, 2027.
2026 schedule and a $5,000 example
Assume your completed FTB worksheet leaves $5,000 of annual estimated payments after withholding and applicable credits. This arithmetic illustration assumes the regular installment method and timely earlier payments.
| Due date | Share | Example |
|---|---|---|
| April 15, 2026 | 30% | $1,500 |
| June 15, 2026 | 40% | $2,000 |
| September 15, 2026 | 0% | $0 |
| January 15, 2027 | 30% | $1,500 |
Check whether California estimates are required
Generally, the balance-after-withholding-and-credits threshold is $500, or $250 for married/RDP filing separately. You must also compare withholding and credits with the smaller of 90% of current-year tax or 100% of prior-year tax. Check the FTB exceptions, including the prior-year no-tax rule.
For 2025 California AGI above $150,000 ($75,000 separately), the prior-year percentage becomes 110%. At 2026 California AGI of at least $1 million ($500,000 separately), the prior-year method is unavailable: use current-year tax. FTB's worksheet handles the calculation and special cases.
Prepare the January installment
In the example, $3,500 paid on time in April and June leaves $1,500 for January. September's zero scheduled installment does not cancel a shortfall from an earlier payment. If your profit changed, redo the worksheet before using the old amount.
Uneven income can call for FTB's annualization method. Do not substitute a federal annualization result. Nonresidents and part-year residents should follow the California allocation instructions rather than assume all revenue is California income.
Pay California separately
Use FTB Web Pay for personal income tax, choose an estimated payment for 2026, and save the confirmation. Mandatory electronic-payment rules can apply after an estimate or extension payment above $20,000, or an original return with total tax liability above $80,000. Check FTB's e-pay instructions before choosing a payment method.
TaxClover's existing calculator provides a federal estimate and a simplified state planning reserve. That reserve is not a California tax-return calculation or a 540-ES installment schedule. Use the official FTB worksheet to determine the state payment; use TaxClover to organize the records behind it.
Questions & answers
Is September always a free quarter?
The regular California schedule allocates 0% to the third installment. Earlier unpaid amounts, revised estimates, and special methods still need review.
Does an IRS extension also cover California?
Do not assume so. Review FTB's own relief announcements for eligibility and covered payments, and verify both jurisdictions separately.
Official sources
Educational information only. Tax rules and filing details change; verify the filing-year instructions or work with a qualified tax professional.
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