Line 72 – 2024 California Estimated Tax and Other Payments

Enter the total of any:

California estimated tax payments you made using 2024 Form 540-ES, electronic funds withdrawal, Web Pay, or credit card.

Overpayment from your 2023 California income tax return that you applied to your 2024 estimated tax.

Payment you sent with form FTB 3519, Payment for Automatic Extension for Individuals.

California estimated tax payments made on your behalf by an estate, trust, or S corporation on Schedule K-1 (541) or Schedule K-1 (100S), Shareholder’s Share of Income, Deductions, Credits, etc.

Tip : To view payments made or get your current account balance, go to ftb.ca.gov and login or register for MyFTB.

If you and your spouse/RDP paid joint estimated taxes but are now filing separate income tax returns, either of you may claim the entire amount paid, or each may claim part of the joint estimated tax payments. If you want the estimated tax payments to be divided, notify the FTB before you file the tax returns so the payments can be applied to the proper account. The FTB will accept in writing, any divorce agreement (or court-ordered settlement) or a statement showing the allocation of the payments along with a notarized signature of both taxpayers.

Send statements to:

If you or your spouse/RDP made separate estimated tax payments, but are now filing a joint income tax return, add the amounts you each paid. Attach a statement to the front of Form 540 explaining that payments were made under both SSNs. If you e-file, attach any requested forms, schedules, and documents according to your software’s instructions.

You do not have to make estimated tax payments if you are a nonresident or new resident of California in 2025 and did not have a California tax liability in 2024.