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 2024 California state tax return.
| Computation of Estimated Tax | |||||||
| Worksheet I Exception A — Prior Year’s Tax | |||||||
| 1 | 1 | ||||||
| 2 | 2 | ||||||
| 3 | 3 | ||||||
| 4 | 4 | ||||||
| 5 | 5 | ||||||
| 6 | 6 | ||||||
| 7 | 7 | ||||||
| 8 | 8 | ||||||
| 9 | 9 | ||||||
| 10 | 10 | ||||||
| (1) 30% | (2) 70% | (3) 70% | (4) 100% | ||||
| 11 | Multiply line 10 by the percentage shown in column 1 through column 4. Large corporations, see instructions | ||||||
| 12 | Total payment. See instructions | ||||||
| 13 | Subtract 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) | |||
| 1 | Annualization periods. See instructions | ||||||
| 2 | Enter taxable income for each annualization period | ||||||
| 3 | Annualization amounts. See instructions | ||||||
| 4a | Annualized taxable income. Multiply line 2 by line 3 | ||||||
| b | R&TC Section 23802(e) deduction, S corporations only | ||||||
| c | Net income. Subtract line 4b from line 4a | ||||||
| 5 | Tax. Multiply line 4c by the current tax rate | ||||||
| 6 | Tax credits for each payment period | ||||||
| 7 | Subtract line 6 from line 5. (Not less than minimum tax and QSub annual tax(es)) | ||||||
| 8 | Other taxes. See instructions | ||||||
| 9 | Total tax. Add line 7 and line 8 | ||||||
| 10 | Applicable percentage | ||||||
| 11 | Multiply line 9 by line 10 | ||||||
| 12 | Total payments. See instructions | ||||||
| 13 | Annualized 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 months | First 5 months | First 8 months | First 11 months | |||
| 14 | Enter 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 | |||||||
| 15 | Enter taxable income for each period for the taxable year beginning in 2017 | ||||||
| 16 | Enter 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 | |||||||
| 17 | Divide the amount in each column on line 14a by the amount in column (4) on line 16a | ||||||
| 18 | Divide the amount in each column on line 14b by the amount in column (4) on line 16b | ||||||
| 19 | Divide the amount in each column on line 14c by the amount in column (4) on line 16c | ||||||
| 20 | Add line 17 through line 19 | ||||||
| 21 | Divide line 20 by 3 | ||||||
| 22a | Divide line 15 by line 21 | ||||||
| b | R&TC Section 23802(e) deduction, S corporations only | ||||||
| c | Net income. Subtract line 22b from line 22a | ||||||
| 23 | Tax. Multiply line 22c by the current tax rate | ||||||
| 24 | Divide the amount in column (1) through column (3) on line 16a by the amount in column (4) on line 16a | ||||||
| 25 | Divide the amount in column (1) through column (3) on line 16b by the amount in column (4) on line 16b | ||||||
| 26 | Divide the amount in column (1) through column (3) on line 16c by the amount in column (4) on line 16c | ||||||
| 27 | Add line 24 through line 26 | ||||||
| 28 | Divide line 27 by 3 | ||||||
| 29 | Multiply 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) | ||||||
| 30 | Tax credit for each payment period | ||||||
| 31 | Subtract line 30 from line 29. (Not less than minimum tax and QSub annual tax(es), if applicable.) | ||||||
| 32 | Other taxes. See instructions | ||||||
| 33 | Total tax. Add line 31 and line 32 | ||||||
| 34 | Total payments. See instructions | ||||||
| 35 | Adjusted seasonal installments. Subtract line 34 from line 33. If zero or less, enter -0- | ||||||
| Worksheet IV — Required Installments | (1) | (2) | (3) | (4) | |||
| 36 | If 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 | ||||||
| 37 | Enter the amount from Worksheet I, line 13 | ||||||
| 38 | Required 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 Due | Percentage of Estimated Tax Due On or Before* | |||||
| April 15 | June 15 | September 15 | December 15 | ||||
| January 1 through January 16 | 4 | 30% | 70% | 70% | 100% | ||
| January 17 through March 16 | 3 | 60% | 60% | 100% | |||
| March 17 through June 15 | 2 | 70% | 100% | ||||
| June 16 through September 15 | 1 | 100% | |||||
| September 16 through December 31 | None | ||||||
| *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. | |||||||
Follow us on Facebook to be informed of the latest updates to the US Tax Form Calculator and our popular Tax and Finance Calculators.