California quarterly tax planner

The IRS uses four equal payments. California doesn’t. California takes 30% in April, 40% in June, nothing in September, and 30% in January. Your April and June payments are much bigger than you might expect.

Educational estimate — not tax advice. Confirm with your CPA.

Your situation

Annual net self-employment income$80,000

After business expenses, before income taxes

$20k$400k

Filing status

Pay prior-year tax to avoid underpayment penalty

SE tax (federal)

$11,304

15.3% on net self-employment earnings

Federal income tax

$7,527

After SE deduction + standard deduction

California income tax

$2,889

No SE tax in CA — income tax only

Total estimated tax

$21,719

Effective rate

27.1%

Set aside per $1,000

$271

Federal quarterly payments

Four equal payments — pay at irs.gov/payments

April 15, 2026

$4,708

25% of annual

June 15, 2026

$4,708

25% of annual

September 15, 2026

$4,708

25% of annual

January 15, 2027

$4,708

25% of annual

Pay at irs.gov/payments — free, instant confirmation

California quarterly payments

Front-loaded schedule — pay at ftb.ca.gov/pay

1st

April 15, 2026

$867

30% of annual

2nd

June 15, 2026

$1,155

40% of annual

3rd

No California payment due

Skip

4th

January 15, 2027

$867

30% of annual

Pay at ftb.ca.gov/pay — Web Pay or check to FTB

Why does California take more in April and June?

California’s schedule is deliberately front-loaded: 30% in April, 40% in June, nothing in September, 30% in January. The IRS uses equal 25% installments. This means your April 15 and June 15 payments combine both schedules — those are your two biggest payment days of the year.

Combined payment calendar

What actually comes out of your account — both federal and California combined

Due date	Federal	California	Total due
April 15, 2026	$4,708	$867	$5,574
June 15, 2026	$4,708	$1,155	$5,863
Sept 15, 2026	$4,708	No CA payment	$4,708
Jan 15, 2027	$4,708	$867	$5,574
Annual total			$21,719

Safe harbor: the shortcut to avoiding penalties

If you pay at least 100% of last year’s total federal tax (or 110% if your prior-year AGI exceeded $150,000), you avoid the underpayment penalty regardless of what you owe this year. California uses the same rule. Toggle “Show safe harbor amounts” above and enter your prior-year taxes to see what the safe harbor payments would be.

Safe harbor is most useful if your income is growing fast — it caps your penalty exposure while you figure out the new normal.

Estimates use 2026 approximate federal brackets and 2025 California brackets. Assumes standard deduction only, self-employment income only, no other credits or deductions. Actual tax will vary. Confirm with your CPA before making payments.

How California’s schedule works

30% due April 15

Your first California payment covers 30% of your estimated annual CA tax — not 25% like the federal payment due the same day. April 15 is your first big combined payment day.

40% due June 15

The June payment is the largest of the year — 40% of your CA annual estimate. Combined with your federal Q2 payment, June 15 is typically your biggest single payment day.

Nothing due September

Unlike the federal September 15 due date, California has no third installment. Only federal is due in September. This catches people off guard — they think they missed something.

30% due January 15

The final California payment brings the total to 100% of your estimated annual CA tax. This is due at the same time as the federal Q4 payment.

Where to pay California

Pay California estimated taxes at ftb.ca.gov/pay using Web Pay (free, immediate confirmation) or mail a check payable to 'Franchise Tax Board' with Form 540-ES.

Safe harbor protects you from penalties

If you pay at least 100% of last year's CA tax (110% if prior-year AGI exceeded $150k), you avoid the underpayment penalty even if you owe more. Toggle safe harbor in the calculator above.