Home > Calculator > California > 100es Instructions

Tax Form calculator

You are currently viewing California Tax Form 100es-instructions Fill in and Calculate California State tax Online. Use the Tax Form Calculator to calculate your Federal and State Tax Return. Updated with 2018/2019 tax tables.

Sponsored Links

California Tax Form 100es-instructions: Instructions for Form 100-ES

Use the California Tax Form Calculator California Tax Form 100es-instructions: Instructions for Form 100-ES as a stand alone tax form calculator to quickly calculate specific amounts for your 2017 California state tax return. California Tax Form 100es-instructions: Instructions for Form 100-ES is also integrated into our comprehensive California State Tax Calculator where you can complete and save your calculations for later use. Alternatively you can use one of our Combined Federal and California State Tax Estimator to quickly calculate your salary, tax and take home pay in California.

Instructions for Form 100-ES
Computation of Estimated Tax
Worksheet I Exception A — Prior Year’s Tax
11
22
33
44
55
66
77
88
99
1010
(1) 30%(2) 70%(3) 70%(4) 100%
11Multiply line 10 by the percentage shown in column 1 through column 4. Large corporations, see instructions
12Total payment. See instructions
13Subtract line 12 from line 11. If zero or less, enter -0-
Large corporations: To meet the exception by paying prior year’s tax for the first estimate installment and paying the reduction in the first estimate installment with the second estimate installment, the corporation must have paid the amounts in line 11, column (1) and column (2).
Worksheet II Exception B — Annualized Current Year Income(1)(2)(3)(4)
1Annualization periods. See instructions
2Enter taxable income for each annualization period
3Annualization amounts. See instructions
4aAnnualized taxable income. Multiply line 2 by line 3
bR&TC Section 23802(e) deduction, S corporations only
cNet income. Subtract line 4b from line 4a
5Tax. Multiply line 4c by the current tax rate
6Tax credits for each payment period
7Subtract line 6 from line 5. (Not less than minimum tax and QSub annual tax(es))
8Other taxes. See instructions
9Total tax. Add line 7 and line 8
10Applicable percentage
11Multiply line 9 by line 10
12Total payments. See instructions
13Annualized current year income installments. Subtract line 12 from line 11. If zero or less, enter -0-
Worksheet III Exception C — Annualized Seasonal Income(1)(2)(3)(4)
Use this method only if the base period percentage for any six consecutive months is at least 70%. See instructions.First 3 monthsFirst 5 monthsFirst 8 monthsFirst 11 months
14Enter the taxable income for the following periods:
a   Taxable year beginning in 2014
b   Taxable year beginning in 2015
c   Taxable year beginning in 2016
15Enter taxable income for each period for the taxable year beginning in 2017
16Enter the taxable income for the following periods:
a   Taxable year beginning in 2014
b   Taxable year beginning in 2015
c   Taxable year beginning in 2016
17Divide the amount in each column on line 14a by the amount in column (4) on line 16a
18Divide the amount in each column on line 14b by the amount in column (4) on line 16b
19Divide the amount in each column on line 14c by the amount in column (4) on line 16c
20Add line 17 through line 19
21Divide line 20 by 3
22aDivide line 15 by line 21
bR&TC Section 23802(e) deduction, S corporations only
cNet income. Subtract line 22b from line 22a
23Tax. Multiply line 22c by the current tax rate
24Divide the amount in column (1) through column (3) on line 16a by the amount in column (4) on line 16a
25Divide the amount in column (1) through column (3) on line 16b by the amount in column (4) on line 16b
26Divide the amount in column (1) through column (3) on line 16c by the amount in column (4) on line 16c
27Add line 24 through line 26
28Divide line 27 by 3
29Multiply the amount in column (1) through column (3) of line 23 by the amount in the corresponding column of line 28. In column (4), enter the amount from line 23, column (4)
30Tax credit for each payment period
31Subtract line 30 from line 29. (Not less than minimum tax and QSub annual tax(es), if applicable.)
32Other taxes. See instructions
33Total tax. Add line 31 and line 32
34Total payments. See instructions
35Adjusted seasonal installments. Subtract line 34 from line 33. If zero or less, enter -0-
Worksheet IV — Required Installments(1)(2)(3)(4)
36If only Worksheet II, Exception B or Worksheet III, Exception C are completed enter the amount in each column from line 13 or line 35. If both Worksheet II and Worksheet III are completed, enter the smaller of the amounts in each column from line 13 or line 35
37Enter the amount from Worksheet I, line 13
38Required installments. Enter the smaller of line 36 or line 37 here and on the appropriate form for each installment payment
Accounting Period Less Than 12 Months (Short Period) — Fiscal year corporations, adjust dates accordingly.
If taxable year (calendar year) begins:Number of Installments DuePercentage of Estimated Tax Due On or Before*
April 15June 15September 15December 15
January 1 through January 16430%70%70%100%
January 17 through March 16360%60%100%
March 17 through June 15270%100%
June 16 through September 151100%
September 16 through December 31None
*When the due date falls on a weekend or holiday, the deadline to file and pay without penalty is extended to the next business day. Due to the federal Emancipation Day holiday observed on April 17, 2017, tax returns filed and payments mailed or submitted on April 18, 2017, will be considered timely.

Tip: use the California Tax Calculator to edit your refundable and non-refundable tax credits including California Tax Form 100es-instructions: Instructions for Form 100-ES. Complete, Calculate, print and or save your tax calculation for later use.

Follow us on Facebook to be informed of the latest updates to the US Tax Form Calculator and our popular Tax and Finance Calculators.

California State tax calculators: Online Instructions for Form 100-ES, complete, calculate, print or save for later use. California Tax Form Calculator