2026 Instructions for Form 540-ES Estimated Tax for Individuals General Information If you and your spouse/RDP paid joint estimated tax payments, but are now filing separate income tax returns, either of you may claim all Installment Payments – Installments due shall be 30% of the required of the amount paid, or you may each claim part of the joint estimated annual payment for the 1st required installment, 40% of the required payments. If you want the estimated tax payments to be divided, notify annual payment for the 2nd required installment, no installment is due for the FTB before you file the income tax returns so that the payments can the 3rd required installment, and 30% of the required annual payment for be applied to the proper account. The FTB will accept in writing, any the 4th required installment. divorce agreement (or court ordered settlement) or a statement showing Mandatory Electronic Payments – You are required to remit all your the allocation of the payments along with a notarized signature of both payments electronically once you make an estimate or extension taxpayers. The statements should be sent to: payment exceeding $20,000 or you file an original tax return with JOINT ESTIMATE CREDIT ALLOCATION MS F283 a total tax liability over $80,000. Once you meet the threshold, all TAXPAYER SERVICES CENTER subsequent payments regardless of amount, tax type, or taxable year FRANCHISE TAX BOARD must be remitted electronically. The first payment that would trigger the PO BOX 942840 mandatory e-pay requirement does not have to be made electronically. SACRAMENTO CA 94240-0040 Individuals who do not send the payment electronically will be subject to a 1% noncompliance penalty. Electronic payments can be made using C Limit on the Use of Prior Year’s Tax Web Pay on the Franchise Tax Board’s (FTB’s) website, electronic funds Individuals who are required to make estimated tax payments, and withdrawal (EFW) using tax preparation software, or your credit card. For whose 2025 California adjusted gross income is more than $150,000 (or more information, go to ftb.ca.gov/e-pay. $75,000 if married/RDP filing separately) must figure estimated tax based A Purpose on the lesser of 90% of their tax for 2026 or 110% of their tax for 2025 including AMT. This rule does not apply to farmers or fishermen. Use Form 540-ES, Estimated Tax for Individuals, and the 2026 California Taxpayers with 2026 California adjusted gross income equal to or greater Estimated Tax Worksheet, to determine if you owe estimated tax for 2026 than $1,000,000 (or $500,000 if married/RDP filing separately) must and to figure the required amounts. Estimated tax is the tax you expect figure estimated tax based on their tax for 2026. to owe in 2026 after subtracting the credits you plan to take and tax you expect to have withheld. D When to Make Your Estimated Tax Payments If you need to make a payment for your 2025 tax liability or make a Pay your estimated payments by the dates shown below: separate payment for any balance due on your 2025 tax return, use 1st payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . April 15, 2026form FTB 3519, Payment for Automatic Extension for Individuals. 2nd payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .June 15, 2026 Certain taxpayers are limited in their use of the prior year’s tax as a basis 3rd payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . September 15, 2026 for figuring their estimated tax. See Section C for more information. 4th payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . January 15, 2027 Check for estimated payments we have received at ftb.ca.gov and login Filing an Early Tax Return In Place of the 4th Installment – If you fileor register for MyFTB. your 2026 tax return by January 31, 2027, and pay the entire balance Increasing your withholding could eliminate the need to make a large due, you do not have to make your last estimated tax payment. In payment with your tax return. To increase your withholding, complete addition, you will not owe a penalty for the fourth installment. Employment Development Department (EDD) Form DE 4, Employee’s Annualization Option – If you do not receive your taxable incomeWithholding Allowance Certificate, and give it to your employer’s evenly during the year, it may be to your advantage to annualizeappropriate payroll staff. You can get this form from your employer, or by your income. This method allows you to match your estimated taxcalling EDD at 888.745.3886. You can download Form DE 4 from EDD’s payments to the actual period when you earned the income. You maywebsite at edd.ca.gov or go to ftb.ca.gov and search for de 4. use the annualization schedule included with the 2025 form FTB 5805, Form DE 4 specifically adjusts your California state withholding and is not Underpayment of Estimated Tax by Individuals and Fiduciaries. the same as the federal Form W-4, Employee’s Withholding Certificate. Farmers and Fishermen – If at least two-thirds of your 2025 or 2026 B Who Must Make Estimated Tax Payments gross income is from farming or fishing, you may do either of the following: Generally, you must make estimated tax payments if you expect to owe at least $500 ($250 if married/RDP filing separately) in tax for 2026 (after • Pay all of your estimated tax by January 15, 2027. subtracting withholding and credits) and you expect your withholding • File your tax return for 2026 on or before March 1, 2027, and pay and credits to be less than the smaller of: the total tax due. In this case, you do not need to make estimated ta x payments for 2026. Use the 2025 form FTB 5805F, Underpayment 1. 90% of the tax shown on your 2026 tax return; or of Estimated Tax by Farmers and Fishermen, to determine if you paid 2. 100% of the tax shown on your 2025 tax return including Alternative the required estimated tax. If the estimated tax is underpaid, Minimum Tax (AMT). return. Note: Fiscal Year – If you file your tax return on a fiscal year basis, your due • These percentages may be different if you are a higher income dates will be the 15th day of the 4th, 6th, and 9th months of your fiscal taxpayer, farmer, or fisherman. See Section C for more information. year and the 1st month of the following fiscal year. If the due date falls on • You do not have to make estimated tax payments if you are a a weekend or legal holiday, use the next business day. Californianonresidenttax liability in 2025. • If you are a military service member not domiciled in California, d o not include your military pay in your computation of estimated t ax payments. If you are the nonmilitary spouse of a service mem ber,estimatedyou taxmay payments.or may notForneedmoreto includeinformation,your get FTB Pub. 1032, Tax Information for Military Personnel.

Form 540-ES Instructions 2025 Page 1

Behavioral Health Services Tax (previously Mental Health Services F Where to Mail Estimated Tax Payments Tax) – If your taxable income or nonresident California source taxable FRANCHISE TAX BOARDincome is more than $1,000,000, complete the worksheet below. PO BOX 942867 A. Taxable income from Form 540, line 19, SACRAMENTO CA 94267-0008 or Form 540NR, line 35 . . . . . . . . . . . . . . . . . . . . . A ____________ G Failure to Make Estimated Tax Payments B. Less. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B B. Less $(1,000,000) If you do not make the required estimated payments, if you pay an C. Subtotal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C ____________ installment after the date it is due, or if you underpay any installment, D. Tax rate - 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D D. Tax rate - 1 percent. a penalty may be assessed on the portion of estimated tax that wasE.Behavioral Health Services Tax – Multiply line C underpaid from the due date of the installment to the date of payment by line D. Enter this amount here and on or the due date of your tax return, whichever is earlier. Get the 2025 line 17 of the 2026 California Estimated form FTB 5805 for more information. Tax Worksheet, on the next page. . . . . . . . . . . . . . . E Franchise Tax Board Privacy Notice on Collection E How to Use Form 540-ES Payment Form Our privacy notice can be found in annual tax booklets or online. Go to ftb.ca.gov/privacy to learn about our privacy policy statement, or Use the California Estimated Tax Worksheet and your 2025 California income go to ftb.ca.gov/forms and search for 1131 to locate FTB 1131 EN-SP, tax return as a guide for figuring your 2026 estimated tax. Be sure that the Franchise TaxOur privacy notice can be found in annualAviso de Privacidad amount shown on line 21 of the California Estimated Tax Worksheet has been del Franchise Tax Board sobre la Recaudación. To request this notice by reduced by any overpaid tax on your 2025 tax return which you chose to mail, call 800.338.0505 and enter form code apply toward your 2026 estimated tax payment. Note: • If you filed Form 540 2EZ, California Resident Income Tax Return, for (continued on next page) 2025, do not use the Form 540 2EZ instructions to figure amounts o n this worksheet. Instead, get the 2025 California 540 Personal Income Tax Booklet. • Complete Form 540-ES using black or blue ink: 1. Complete the Record of Estimated Tax Payments on the next page for your files. 2. Paying your tax : Web Pay – Make a payment online or schedule a future payme nt (up to one year in advance). Go to ftb.ca.gov/pay for m ore information. Do not mail Forms 540-ES to us. Electronic Funds Withdrawal (EFW) – Individuals can make an extension or estimated tax payment using tax prepa ration software. Check with your software provider to determine if they support EFW for extension or estimated tax payments . Do not mail Forms 540- ES to us. Credit card – Use your Discover, MasterCard, Visa, o r American Express Card to pay your tax. Call 800.272.98 29 or go to officialpayments.com, use code 1555. ACI Pa yments, Inc. (formerly Official Payments) charges a fee for this service. Do not mail Forms 540-ES if you pay b y credit card. Check or money order – There is a separate p ayment form for each due date. Be sure you use the form with the correct due date shown in the top ma rgin of the form. Fiscal year filers: Enter the month of you r fiscal year end (located directly below the form’s title). Print your name, address, and social sec urity number (SSN) or individual taxpayer identification number ( ITIN) in the space provided on Form 540-ES. If you have a foreign address, enter the information in the following ord er: City, Country, Province/Region, and Postal Code. Fo llow the country’s practice for entering the postal code. Do not abbreviat e the country name. Complete the amount of payment line of t he form by entering the amount of the payment that you are s ending. Using black or blue ink, make your check or money o rder payable to the “Franchise Tax Board.” Write your SS N or ITIN and “2026 Form 540-ES” on it and mail to the ad dress in Section F. Make all checks and money orders payable in U.S. dollars and drawn against a U.S. financial

Page 2 Form 540-ES Instructions 2025

2026 California Estimated Tax Worksheet Keep this worksheet for your records. 1 Residents: Enter your estimated 2026 California AGI. Nonresidents and part-year residents: Enter your estimated 2026 total AGI from all sources. Military servicemembers/spouses, get FTB Pub. 1032 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 _________________ 2 a If you plan to itemize deductions, enter the estimated total of your itemized deductions . . . . . . . . . 2a _________________ b If you do not plan to itemize deductions, enter the standard deduction for your filing status: $5,706 single or married/RDP filing separately $11,412 married/RDP filing jointly, head of household, or qualifying surviving spouse/RDP . . . . . . 2b _________________ c Enter the amount from line 2a or line 2b, whichever applies . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c_________________ 3 Subtract line 2c from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 _________________ 4 Tax. Figure your tax on the amount on line 3 using the 2025 tax table for Form 540 or Form 540NR. Also, include any tax from form FTB 3800 and form FTB 3803 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 _________________ 5 Residents: Skip to line 6a. Nonresidents and part-year residents: a Enter your estimated 2026 California taxable income from Schedule CA (540NR), Part IV, line 5. . . . . . . . . . . . . . . . . . . . . . . . . 5a_________________ b Compute the California Tax Rate: Tax on total taxable income from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5b___.___ ___ ___ ___ Total taxable income from line 3 c Multiply the amount on line 5a by the California Tax Rate on line 5b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5c_________________ 6 a Residents: Enter the exemption credit amount from the 2025 instructions for Form 540. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a_________________ b Nonresidents or part-year residents: Enter the CA credit proration percentage. Divide line 5a by line 3. If more than 1, enter 1.0000 . 6b___.___ ___ ___ ___ 7 Nonresidents: California prorated exemption credits. Multiply the total exemption credit amount by line 6b . . . . . . . . . . . . . . . . . . . 7 _________________ 8 Residents: Subtract line 6a from line 4. Nonresidents or part-year residents: Subtract line 7 from line 5c . . . . . . . . . . . . . . . . . . . 8 _________________ 9 Tax on accumulation distribution of trusts. See instructions for form FTB 5870A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 _________________ 10 Add line 8 and line 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 _________________ 11 Credits for joint custody head of household, dependent parent, senior head of household, and child and dependent care expenses . 11 _________________ Nonresidents and part-year residents: For the child and dependent care expenses credit, use the amount from your 2025 Form 540NR, line 50. For the other credits listed on line 11, multiply the total 2025 credit amount by the ratio on line 6b. 12 Subtract line 11 from line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 _________________ 13 Other credits (such as other state tax credit). See the 2025 instructions for Form 540 or Form 540NR . . . . . . . . . . . . . . . . . . . . . . . 13 _________________ 14 Subtract line 13 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 _________________ 15 Interest on deferred tax from installment obligations under IRC Section 453 or 453A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 _________________ 16 Alternative Minimum Tax. See Schedule P (540 or 540NR) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 _________________ 17 Behavioral Health Services Tax Worksheet, line E (in Section D of these instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 2026 Estimated Tax. Add line 14 through line 17. Enter the result, but not less than zero . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 _________________ 19 a Multiply line 18 by 90% (.90). Farmers and fishermen, multiply line 18 by 66 2/3% (.6667) . . . . . . 19a_________________ b Enter the sum of line 48, line 61, and line 62 from your 2025 Form 540 or the sum of line 63, line 71, and line 72 from your 2025 Form 540NR . . . . . . . . . . . . . . . . . . . . . . 19b_________________ c Enter the amount from your 2025 Form 540, line 17; or Form 540NR, line 32 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19c_________________ d Is the amount on line 19c more than $150,000 ($75,000 if married/RDP filing separately)? Yes. Go to line 19e. No. Enter the lesser of line 19a or line 19b. Skip line 19e and line 19f and go to line 20 . . . . . . . . . . . . . . . 19d_________________ e Multiply 110% (1.10) by line 19b . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19e_________________ f Enter the lesser of line 19a or line 19e and go to line 20 (If your California AGI is equal to or greater than $1,000,000/$500,000 for married/RDP filing separately, use line 19a.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19f _________________ Caution: Generally, if you do not prepay at least the amount on line 19d (or line 19f if no amount on line 19d), you may owe a penalty for not paying enough estimated tax. To avoid a penalty, make sure your estimated tax on line 18 is as accurate as possible. If you prefer, you may pay 100% of your 2026 estimated tax (line 18). 20 California income tax withheld and estimated to be withheld during 2026 (include withholding on pensions, annuities, etc.) . . . . . . 20 _________________ 21 Balance. Subtract line 20 from line 19d (or line 19f if no amount on line 19d). If less than $500 (or less than $250, if married/RDP filing separately), you do not have to make a payment at this time . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 _________________ 22 Installment amount. Multiply the amount on line 21 by 30%. Enter the results on the 1st and 4th installments of your Forms 540-ES. Multiply the amount on line 21 by 40%. Enter the result on the 2nd installment of your Form 540-ES. There is not a required 3rd installment payment. If you will earn your income at an uneven rate during the year, see Annualization Option in the instructions under Section D. Record of Estimated Tax Payments Payment form number (a) Date (b) Web Pay/Credit card and confirmation number (c) Amount paid (d) 2025 overpayment applied (e) Total amount paid and credited – Add (c) and (d) 1 $ $ $ 2 3 4 Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .▶ $ $ $

Form 540-ES Instructions 2025 Page 3