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How to Make Electronic Individual Tax Payments

For your convenience the Internal Revenue Service and the Franchise Tax Board allow you to make your tax payments, estimated payments, and extension payments electronically. Below we have included links and directions on how to do this for individual taxes.

If you are looking for instructions for your business, see How to Make Electronic Business Tax Payments.

Please note, for all of the below, we recommend making payments using the primary taxpayer’s SSN to avoid any confusion by the IRS and FTB.

Payment for Balances Due with Tax Returns:

Federal: Pay at IRS Direct Pay

https://www.irs.gov/payments/direct-pay

  • Choose “Make a Payment”
  • Reason: Balance Due
  • Apply Payment To: Income Tax – Form 1040
  • Tax Period: 2024

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp

  • Payment Type: Tax Return Payment
  • Tax Year: 2024

Estimated Tax Payments:

Federal: Pay at IRS Direct Pay

https://www.irs.gov/payments/direct-pay

  • Choose “Make a Payment”
  • Reason: Estimated Tax
  • Apply Payment to: 1040ES (for 1040, 1040A, 1040EZ)
  • Tax Period for Payment: 2025

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp

  • Payment Type: Estimated Tax Payment (Form 540 – ES)
  • Tax Year: 2025

Extension Payments:

Federal: Pay at IRS Direct Pay

https://www.irs.gov/payments/direct-pay

  • Choose “Make a Payment”
  • Reason: Extension
  • Apply Payment to: 4868 (for 1040, 1040A, 1040EZ)
  • Tax Period for Payment: 2024

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp

  • Payment Type: Extension Payment (form 3519)
  • Tax Year: 2024

If you have more questions regarding electronic payments or how to make them for business or trust entities, please contact your preparer.

Last updated on 2/20/2025.

How to Make Electronic Business Tax Payments

For your convenience the Internal Revenue Service and the Franchise Tax Board allow you to make your tax payments, estimated payments, and extension payments electronically. Below we have included links and directions on how to do this for business taxes.

If you are looking for instructions for individuals, see How to Make Electronic Individual Tax Payments.

If you have more questions regarding electronic payments or how to make them for business or trust entities, please contact your preparer.

Corporations

Payment for Balances Due with Tax Returns:

Federal: Electronic Federal Tax Payment System (EFTPS)

https://www.eftps.gov/eftps/direct/EftpsHome.page

New Registrants:

  • Enroll in EFTPS as a Business
  • Banking Information: During enrollment, you will provide your bank account number, account type, routing number, and bank name.
  • Account Creation: Within 7 days you will receive your PIN and instructions on how to create an EFTPS internet password. Note and save your enrollment number.

Making Payments:

  • Choose “Make a Payment”
  • Tax Form: 1120 Corporation Income Tax Return
  • Tax Type: Balance due on return or notice
  • Tax Period: Select the year in which the corporation’s tax year ends (i.e. 12/31/24 = 2024, 6/30/25 = 2025)
  • Payment Amount: TBD
  • Settlement Date: 1 day before tax return payment is due

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp

  • Entity Type: Corporation
  • Tax Form: Form 100, 100S, 100W or 100X
  • Payment Type: Original Return Payment
  • Tax Year: Period Beginning and Ending Date of filer

Estimated Tax Payments:

Federal: Electronic Federal Tax Payment System (EFTPS)

https://www.eftps.gov/eftps/direct/EftpsHome.page

New Registrants:

  • Enroll in EFTPS as a Business
  • Banking Information: During enrollment, you will provide your bank account number, account type, routing number, and bank name.
  • Account Creation: Within 7 days you will receive your PIN and instructions on how to create an EFTPS internet password. Note and save your enrollment number.

Making Payments:

  • Choose “Make a Payment”
  • Tax Form: 1120 Corporation Income Tax Return
  • Tax Type: Federal Tax Deposit
  • Tax Period: Select the year in which the corporation’s tax year ends (i.e. 12/31/24 = 2024, 6/30/25 = 2025)
  • Payment Amount: TBD
  • Settlement Date: 1 day before estimated tax payment is due

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp

  • Entity Type: Corporation
  • Tax Form: Form 100, 100S, 100W or 100X
  • Payment Type: Estimated Tax Payment (Form 100ES)
  • Tax Year: Period Beginning and Ending Date of filer

Extension Payments:

Federal: Electronic Federal Tax Payment System (EFTPS)

https://www.eftps.gov/eftps/direct/EftpsHome.page

New Registrants:

  • Enroll in EFTPS as a Business
  • Banking Information: During enrollment, you will provide your bank account number, account type, routing number, and bank name.
  • Account Creation: Within 7 days you will receive your PIN and instructions on how to create an EFTPS internet password. Note and save your enrollment number.

Making Payments:

  • Choose “Make a Payment”
  • Tax Form: 1120 Corporation Income Tax Return
  • Tax Type: Balance due on return or notice
  • Tax Period: 2024
  • Payment Amount: TBD
  • Settlement Date: 1 day before tax return extension payment is due

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp

  • Entity Type: Corporation
  • Tax Form: Form 100, 100S, 100W or 100X
  • Payment Type: Extension Payment (Form 3539)
  • Tax Year: Period Beginning and Ending Date of filer

Partnerships

Payment for Balances Due with Tax Returns:

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp

  • Entity Type: Partnership
  • Tax Form: Form 565
  • Payment Type: Original Return Payment
  • Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.

Estimated Tax Payments:

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp

  • Entity Type: Partnership
  • Tax Form: Form 565
  • Payment Type: Extension Payment (Form 3538)
  • Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.

Extension Payments:

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp

  • Entity Type: Partnership
  • Tax Form: Form 565
  • Payment Type: Extension Payment (Form 3538)
  • Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.

Limited Liability Companies

Payment for Annual Tax:

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.

  • Entity Type: Limited Liability Company
  • Tax Form: Form 568
  • Payment Type: LLC Tax Voucher (Form 3522)
  • Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.

Payment for Estimated LLC Fee based on total income:

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.

  • Entity Type: Limited Liability Company
  • Tax Form: Form 568
  • Payment Type: Estimated Fee for LLCs (Form 3536)
  • Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.

Extension Payments:

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.

  • Entity Type: Limited Liability Company
  • Tax Form: Form 568
  • Payment Type: Payment for Automatic Extension for LLCs (Form 3537)
  • Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.

Payment for Balances due with Tax Returns:

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.

  • Entity Type: Limited Liability Company
  • Tax Form: Form 568
  • Payment Type: Original Return Payment
  • Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.

Single Member Limited Liability Company (SMLLC)

Payment for Annual Tax:

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.

  • Entity Type: Limited Liability Company
  • Tax Form: Form 568
  • Payment Type: LLC Tax Voucher (Form 3522)
  • Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.

Payment for Estimated LLC Fee based on total income:

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.

  • Entity Type: Limited Liability Company
  • Tax Form: Form 568
  • Payment Type: Estimated Fee for LLCs (Form 3536)
  • Enter Period Beginning Date, Period Ending Date, Payment Amount and Payment Date.

Pass Through Entity Tax (PTET)

Pass-Through Entity (PTE) Elective Tax:

California: Pay at the FTB Website

https://www.ftb.ca.gov/pay/bank-account/index.asp and select Use Web Pay Business.

  • Entity Type: Select your Entity Type – Corporation, LLC, or Partnership
  • Payment Type: Pass-Through Entity Elective Tax Payment Voucher (Form 3893)
  • Enter Tax Period Beginning Date to Period Ending Date
    • Tax Year 2024 return payment due (2024 = Jan 1 to Dec 31, 2024)
    • Tax Year 2025 estimated/election payment due (2025 = Jan 1 to Dec 31, 2025)
  • Enter Payment Amount and Payment Date

Last updated on 2/20/2025.

2024 Holiday & Office Closure Schedule

People who have hiked to the top of a mountain and are raising their arms in celebration.

The Wheeler Accountants offices will be closed according to the following schedule in 2024. Please be mindful of these holidays as you plan your year with us. Note, especially, that we will be closed the final week of the year, so start your year-end planning early!

Winter:

New Year’s Day: Monday 1/1/2024

Spring:

Tax Relief Days: Tuesday 4/16/2024 – Wednesday 4/17/2024

Memorial Day: Monday 5/27/2024

Juneteenth: Wednesday 6/19/2024

Summer:

4th of July: Thursday 7/4/2024

Summer Fridays: 6/28, 7/5, 7/12, 7/19, 7/26, 8/2/2024

Labor Day: Monday 9/2/2024 (or Wednesday 10/16/2024 as an alternative for some staff)

Fall:

Thanksgiving Holiday Week: Wednesday 11/27/2024 – Friday 11/29/2024

Winter:

Christmas Shutdown: Tuesday 12/24/2024 – Tuesday 12/31/2024

Common Consulting Expenses

  • Computer Equipment and Hardware
  • Software and Software Subscriptions
  • Office Supplies and Equipment
  • Postage and Mailing
  • Cell Phone
  • Home Internet
  • Local Business License
  • FTB Minimum Tax for LLCs ($800) and LLC Gross Receipts Fee if applicable
  • Legal and Professional Expenses
  • Bank and Credit Card Charges
  • Business Insurance
  • Medical Insurance not paid through a W-2 employer or Spouse
  • Long-term Care Insurance and Dental Insurance for Owner and family
  • Business Meals for Networking with current or prospective clients, vendors or referral sources
  • Marketing Subscriptions (i.e. LinkedIn, etc.)
  • Membership Organization Dues and Licenses
  • Education and Research Materials such as Books, Online Publications, etc.
  • Audio or Video purchases including subscription services if used in Business or Business related
  • Subcontractors
  • Business Travel
    • Airfare
    • Hotel
    • Uber/Taxi
    • Misc. Fees
  • Business Vehicle Costs — Total miles on the car in the year, business miles, and actual expenses:
    • Fuel
    • Insurance
    • DMV
    • Repairs and Maintenance
    • Car Washes
    • Oil Changes
    • Tires
    • Fastrak/Tolls
    • Parking
    • AAA
    • Lease Payments if leased, or original purchase price if owned/financed
  • Home Office Expenses — Note any costs that are specific to the home office area only:
    • Square Footage of the dedicated home office
    • Total Square Footage of the home
    • Mortgage Interest
    • Property Taxes
    • Insurance
    • Utilities — Electric, Gas, Water, Garbage, etc.
    • Repairs and Maintenance
    • Security
    • Cleaner
    • Gardener
    • HOA
    • Fire Prevention Fee, if applicable