How To Make Tax Payments

A tax guide that includes procedures to assist you in understanding what information you need to gather and what options you have to make a tax payment. Having these items organized before you begin will help ensure payment is applied correctly and avoid penalties or missed deadlines.

How To Make Tax Payments: FTB + IRS

Determine which taxes you owe

  • Federal income tax (individuals, corporations)

  • State income tax (if your state has one)

  • Estimated taxes (self-employed, pass-through income)

Know the amount due

  • Use tax returns (Form 1040, 1120, 1065, etc.) to compute balance due after credits and withholding.

  • For quarterly estimated taxes, use Form 1040-ES (individuals) or Form 1120-W (corporations) worksheets to estimate taxable income and tax liability.

Choose the payment method options

  • There are different options available when making a payment for FTB or IRS.

  • Visit these webpages for all options:

Tax Payments: FTB
Tax Payments: IRS

Prepare required information

  • Taxpayer identification number (SSN, ITIN, or EIN).

  • Tax year and form type (e.g., 2025 Form 1040, 2025 Form 941).

  • Amount being paid and payment type (e.g., estimated payment, balance due).

  • Bank routing and account numbers for ACH/direct debit.

  • Payment voucher if mailing check.

Make the payment

  • Follow the instructions on how to make the payment based on your choice.

Schedule and meet deadlines

  • Individual return payments: generally due April 15 (or the IRS-designated date) for calendar-year filers, unless you file for an extension (extension extends filing date but not payment due date).

  • Estimated tax payments: typically due quarterly on April 15, June 15, September 15, and January 15 (dates may shift to the next business day if they fall on weekends/holidays).

Keep records

  • Save payment confirmations, bank records, EFTPS receipts, canceled checks, and any correspondence.

  • Retain records for at least three years, or longer if recommended for your situation.

Confirm and reconcile

  • Verify payments were posted to your IRS or state account by checking online transcripts or account portals.

  • Reconcile payments with bookkeeping records and update tax liability accounts.

Contact TBC if you need help

  • Contact our office if you have any questions or concerns.

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