INSTRUCTIONS FOR INDIVIDUALS (PERSONAL TAX RETURNS)

A - IRS Online Payment Instructions for Individuals (Personal Tax Returns)

1. How to pay tax return or notice balance due with the IRS for individuals?

2. How to pay quarterly estimated tax with the IRS for individuals?

3. How to pay extension payments with the IRS for individuals?

B - California FTB Online Payment Instructions for Individuals (Personal Tax Returns)

1. How to pay tax return or notice balance due with the FTB for individuals?

2.How to pay quarterly estimated tax with the FTB for individuals?

3. How to pay extension payments with the FTB for individuals?

INSTRUCTIONS FOR CORPORATIONS (BOTH C AND S CORPORATIONS)

A - IRS Online Payment Instructions for Corporations 

1. Corporations must use electronic funds transfer to make all federal tax deposits.

a. Electronic Federal Tax Payment System (EFTPS)

b. Tax professional's service

c. Financial institution's same-day payment

B - California FTB Online Payment Instructions for Corporations

1. How to pay tax return or notice balance due with the FTB for corporations?

2. How to pay quarterly estimated tax or annual $800 tax with the FTB for corporations?

3. How to pay extension payments with the FTB for corporations?

4. How to pay the Pass-Through Entity (PTE) elective tax with the FTB for corporations?

 INSTRUCTIONS FOR LIMITED LIABILITY COMPANIES (LLCs)

A - IRS Online Payment Instructions for LLCs

None

B - California FTB Online Payment Instructions for LLCs

1. How to pay tax return or notice balance due with the FTB for LLCs?

2. How to pay the annual $800 tax with the FTB for LLCs?

3. How to pay estimated fee payments with the FTB for LLCs?

4. How to pay the Pass-Through Entity (PTE) elective tax with the FTB for LLCs?