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2026 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: Thursday 1/1/2026

Day After New Year’s Day: Friday 1/2/2026

Spring:

Tax Relief Days: Thursday 4/16/2026 – Friday 4/17/2026

Memorial Day: Monday 5/25/2026

Juneteenth: Friday 6/19/2026

Summer:

Summer Fridays: 6/28, 7/3, 7/10, 7/17, 7/24, 7/31/2026

Labor Day: Monday 9/7/2026 (or Friday 10/16/2026 as an alternative for some staff)

Fall:

Thanksgiving Holiday Week: Wednesday 11/25/2026 – Friday 11/27/2026

Winter:

Year-End Shutdown: Thursday 12/24/2026 – Friday 1/1/2027

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/pay-personal-taxes-from-your-bank-account

  • Click “Make a Payment”
  • Apply Payment To: Form 1040 – Income Tax
  • Reason for Payment: Balance Due or Payment Plan/Installment Agreement
  • Tax Period for Payment: 2025

California: Pay at the FTB Website

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

  • Click “Use Web Pay personal”
  • Enter SSN and Last Name and click “Login”
  • Enter Full Name and Address and click “Continue”
  • Select Payment Type “Tax Return Payment” and click “Continue”
  • Select Tax Year “2025”
  • Enter Payment Amount and Payment Date
  • Is this a joint tax payment?
    • If filing MFJ, select “Yes” and click “Continue”
      • Enter spouse’s name and SSN and click “Continue”
    • If not filing MFJ, select “No” and click “Continue”
  • Enter Routing and Account number and select Checking or Savings according to your chosen payment account. Click “Continue”
  • Verify information is correct, and click “Submit”

Estimated Tax Payments:

Federal: Pay at IRS Direct Pay

https://www.irs.gov/payments/pay-personal-taxes-from-your-bank-account

  • Choose “Make a Payment”
  • Apply Payment To: Form 1040 – Income Tax
  • Reason for Payment: Estimated Tax
  • Tax Period for Payment: 2026

California: Pay at the FTB Website

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

  • Click “Use Web Pay personal”
  • Enter SSN and Last Name and click “Login”
  • Enter Full Name and Address and click “Continue”
  • Select Payment Type “Estimated Tax Payment (Form 540 – ES)” and click “Continue”
  • Select Tax Year “2026”
  • Click “Add an estimated tax payment”
  • Enter Payment Amount and Payment Date and click “Continue”
    • Repeat if scheduling additional estimated payments at this time. 
  • Is this a joint tax payment?
    • If filing MFJ, select “Yes” and click “Continue”
      • Enter spouse’s name and SSN and click “Continue”
    • If not filing MFJ, select “No” and click “Continue”
  • Enter Routing and Account number and select Checking or Savings according to your chosen payment account. Click “Continue”
  • Verify information is correct, and click “Submit”

Extension Payments:

Federal: Pay at IRS Direct Pay

https://www.irs.gov/payments/pay-personal-taxes-from-your-bank-account

  • Choose “Make a Payment”
  • Apply Payment To: 4868 (for 1040, 1040A, 1040EZ)
  • Reason for Payment: Extension
  • Tax Period for Payment: 2025

California: Pay at the FTB Website

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

  • Click “Use Web Pay personal”
  • Enter SSN and Last Name and click “Login”
  • Enter Full Name and Address and click “Continue”
  • Select Payment Type “Extension Payment (Form 3519)” and click “Continue”
  • Select Tax Year “2026”
  • Enter Payment Amount and Payment Date
  • Is this a joint tax payment?
    • If filing MFJ, select “Yes” and click “Continue”
      • Enter spouse’s name and SSN and click “Continue”
    • If not filing MFJ, select “No” and click “Continue”
  • Enter Routing and Account number and select Checking or Savings according to your chosen payment account. Click “Continue”
  • Verify information is correct, and click “Submit”

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 4/29/2026.

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 do not already have an IRS EFTPS login established, you may use the IRS Direct Pay for Business option to submit your federal tax payment directly from your bank account without enrolling in EFTPS. No registration is required.

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: IRS Direct Pay – Business (no registration required)

https://www.irs.gov/payments/pay-business-taxes-from-your-bank-account

  • Apply Payment to: Form 1120 Corporation Income Tax
  • Reason for Payment: Balance Due or Payment Plan/Installment Agreement
  • Tax Period for Payment: Enter the month and year in which the corporation’s tax year ends (i.e. 12/31/25 = 2025 and December, 6/30/26 = 2026 and June)
    • Click Continue and verify selections are correct.
  • Enter all applicable personal and business information and check to confirm “I accept the Privacy Act and Paperwork Reduction Act.*”
    • Click Continue
  • Enter payment amount, date, banking information, and email preferences.
    • Click Continue and complete payment.

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. 12/31/25 = 2025, 6/30/26 = 2026)
  • Payment Amount: TBD
  • Settlement Date: 1 day before tax return payment is due

California: Pay at the FTB Website

https://webapp.ftb.ca.gov/webpay/login/belogin?Submit=Use+Web+Pay+business

  • Entity Type: Corporation
  • Entity ID: enter your unique EIN
    • Click Login
  • Verify the correct entity has been identified
  • Enter Contact Information
    • Click Continue
  • Tax Form: Form 100, 100S, 100W or 100X
    • Click Continue
  • Payment Type: Original Return Payment (Form 100, 100S, 100W, or 3586)
    • Click Continue
  • Tax Year: Period Beginning and Ending Date of filer
  • Enter payment amount and date
    • Click Continue
  • Enter Payment Information
    • Click continue and complete payment

Estimated Tax Payments:

Federal: IRS Direct Pay – Business (no registration required)

https://www.irs.gov/payments/pay-business-taxes-from-your-bank-account

Making Payments:

  • Reason for Payment: Estimated Tax
  • Apply Payment to: Corporation Income Tax Return Form 1120
  • Tax Period for Payment: Select the year in which the corporation’s tax year ends (i.e. 12/31/25 = 2025, 6/30/26 = 2026)

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. 12/31/25 = 2025, 6/30/26 = 2026)
  • 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: IRS Direct Pay – Business (no registration required)

https://www.irs.gov/payments/pay-business-taxes-from-your-bank-account

Making Payments:

  • Reason for Payment: Extension
  • Apply Payment to: Corporation Income Tax Return Form 1120
  • Tax Period for Payment: Select the year in which the corporation’s tax year ends (i.e. 12/31/25 = 2025, 6/30/26 = 2026)

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. 12/31/25 = 2025, 6/30/26 = 2026)
  • 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 2025 return payment due (2025 = Jan 1 to Dec 31, 2025)
    • Tax Year 2026 estimated/election payment due (2026 = Jan 1 to Dec 31, 2026)
  • Enter Payment Amount and Payment Date

Last updated on 2/13/2026.

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