Form 100, 100S, 100W, or 100X

Estimated Tax Payment

Select this payment type when paying estimated tax. Estimated tax is generally due and payable in four installments:

  • The first estimate is due on the 15th day of the 4th month of your corporation's tax year. For example, if your corporation's taxable year starts January 1st, then the first estimate payment is due April 15th.
  • The second estimate is due on the 15th day of the 6th month.
  • The third estimate is due on the 15th day of the 9th month.
  • The fourth estimate is due on the 15th day of the 12th month.

Extension Payment

Select this payment type if you owe a balance due on your tax return by the due date of your return and plan to file by the extended due date.

Return Due Date:

100/100W: Original due date is the 15th day of the 4th month after the close of the taxable year and extended due date is the 15th day of the 11th month after the close of the taxable year.
100S: Original due date is the 15th day of the 3rd month after the close of the taxable year and extended due date is the 15th day of the 9th month after the close of the taxable year.

Note: This does not extend the time for payment of tax; the full amount of tax must be paid by the original due date.

Original Return Payment

Select this payment type if you are filing a current or prior tax return with a balance due.

Bill Payment

Select this payment type to:

  • Pay a bill or notice.
  • Make a payment on your existing balance due.

Secretary of State (SOS) Certification Penalty Payment

Select this payment type if you have received a notice to pay the SOS Certification Penalty. FTB is only responsible for collection of the penalty. For more information, go to the Secretary of State website.

Amended Return Payment

Select this payment type if you are filing an amended tax return (Form 100X) with a balance due.

Notice of Proposed Assessment (NPA) Payment

Select this payment type if you received a Notice of Proposed Assessment, Notice of Action, Notice of Revision, or Notice of Determination from FTB.

Pending Audit Tax Deposit Payment

Select this payment type if you are making a payment on a pending tax assessment. You will be asked the source of the pending tax assessment.

Pass-Through Entity Elective Tax

Select this payment type if are making a Pass-Through Entity Elective Tax Payment (FTB form 3893). Qualified Pass-through Entities (PTE) shall make an elective tax payment on or before the due date of the original return that the qualified PTE is required to file without regard to any extension of time for filing the return, for the taxable year in which the election is made.