Instructions for Form 540-ES Estimated Tax For Individuals

Use the California Tax Form Calculator California Tax Form 540esins as a stand alone tax form calculator to quickly calculate specific amounts for your 2026 California state tax return. Alternatively, you can use one of our Combined Federal and State Tax Estimators to quickly calculate your salary, tax, and take-home pay.

Instructions for Form 540-ES Estimated Tax For Individuals
Part II Tax Computation. See instructions.
1	Residents: Enter your estimated 2018 California AGI. Nonresidents and part-year residents: Enter your estimated 2018 total AGI from all sources. Military servicemember/spouses, get FTB Pub. 1032, Tax Information for Military Personnel				1
2a	If you plan to itemize deductions, enter the estimated total of your itemized deductions				2a
2b	If you do not plan to itemize deductions, enter the standard deduction for your filing status: $ single or married/RDP filing separately $ married/RDP filing jointly, head of household, or qualifying widow(er)				2b
2c	Enter the amount from line 2a or line 2b, whichever applies				2c
3	Subtract line 2c from line 1				3
4	Tax. Figure your tax on the amount on line 3 using the 2017 tax table for Form 540, or Long Form 540NR. Also include any tax from form FTB 3800, Tax Computation for Certain Children with Investment Income, and form FTB 3803, Parents’ Election to Report Child’s Interest and Dividends				4
5	Residents: Skip to line 6a. Nonresidents and part-year residents:
5a	Enter your estimated 2018 California taxable income from Schedule CA (540NR), Part IV, line 49				5a
5b	Compute the CA Tax Rate: (Tax on total taxable income from line 4 / Total taxable income from line 3)				5b
5c	Multiply the amount on line 5a by the CA Tax Rate on line 5b				5c
6a	Residents: Enter the exemption credit amount from the 2017 instructions for Form 540				6a
6b	Nonresidents or part-year residents: Enter the CA credit proration percentage. Divide line 5a by line 3. If more than enter				6b
7	Nonresidents: CA prorated exemption credits. Multiply the total exemption credit amount by line 6b				7
8	Residents: Subtract line 6a from line 4. Nonresidents or part-year residents: Subtract line 7 from line 5c				8
9	Tax on accumulation distribution of trusts. See instructions for form FTB 5870A, Tax on Accumulation Distribution of Trusts				9
10	Add line 8 and line 9				10
11	Credits for joint custody head of household, dependent parent, senior head of household, and child and dependent care expenses Nonresidents and part-year residents: For the child and dependent care expenses credit, use the amount from your 2017 Long Form 540NR, line 50. For the other credits listed on line 11, multiply the total 2017 credit amount by the ratio on line 6b.				11
12	Subtract line 11 from line 10				12
13	Other credits (such as other state tax credit). See the 2017 instructions for Form 540, or Long Form 540NR				13
14	Subtract line 13 from line 12				14
15	Interest on deferred tax from installment obligations under IRC Sections 453 or 453A				15
16	Alternative Minimum Tax. See Schedule P (540 or 540NR)				16
17	Mental Health Services Tax Worksheet, line E (on page 2 of these instructions)				17
18	2018 Estimated Tax. Add line 14 through line 17. Enter the result, but not less than zero				18
19a	Multiply line 18 by % (). Farmers and fishermen multiply line 18 by % ()				19a
19b	Enter the sum of line 48, line 61, and line 62 from your 2017 Form 540 or the sum of line 63, line 71, and line 72 from your Long Form 540NR				19b
19c	Enter the amount from your 2017 Form 540 line 17; or Long Form 540NR, line 32				19c
19d	Is the amount on line 19c more than $ ($ if married/RDP filing separately)? Yes. Go to line 19e. No. Enter the lesser of line 19a or line 19b. Skip line 19e and 19f and go to line 20				19d
19e	Multiply % () by line 19b				19e
19f	Enter the lesser of line 19a or line 19e and go to line 20 ( If your California AGI is equal to or greater than $/$ for married filing separately, use line 19a.)				19f
	Caution: Generally, if you do not prepay at least the amount on line 19d (or 19f if no amount on line 19d), you may owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your estimated tax on line 18 is as accurate as possible. If you prefer, you may pay 100% of your 2018 estimated tax (line 18).
20	California income tax withheld and estimated to be withheld during 2018 (include withholding on pensions, annuities, etc.)				20
21	Balance. Subtract line 20 from line 19d (or line 19f if no amount on line 19d). If less than $ (or less than $, if married/RDP filing separately), you do not have to make a payment at this time				21
22	Installment amount. Multiply the amount on line 21 by %. Enter the results on the 1st and 4th installments of your Forms 540-ES. Multiply the amount on line 21 by %. Enter the result on the 2nd installment of your Forms 540-ES. There is not a required 3rd installment payment. If you will earn your income at an uneven rate during the year, see Annualization Option in the instructions under paragraph D.
Record of Estimated Tax Payments
Payment form number	(a) Date	(b) Web Pay/Credit card and confirmation number	(c) Amount paid	(d) 2017 overpayment applied	(e) Total amount paid and credited add (c) and (d)
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2
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Total ▸

Last reviewed: : If you believe this form requires an update, please contact us.

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Frequently Asked Questions

How does community property affect my CA return?

Married/RDP filers may have community property allocation rules; see CA guidance.

Are employer retirement contributions taxed by CA?

Pre-tax 401(k)/403(b) contributions reduce federal and generally CA taxable wages.

Is there a separate Medicare surtax in CA?

Additional Medicare is federal; California PIT is separate and applies via its own brackets/credits.

Does CA tax out-of-state remote work?

CA generally taxes income earned while working in CA; non-CA work may be non-CA source—track days/location.

Can I deduct mortgage interest in CA?

Often yes, subject to CA limits/adjustments; compare standard vs itemized for CA.

Important Notes

All calculations are estimates for guidance only. Always review your return and consider professional advice when submitting official filings.