Mandatory e-Pay for individualsWhen electronic payments are required

Electronic payments are required if you either:

  • Make an estimated tax or extension payment over $20,000
  • File an original return with a tax liability over $80,000

Fiduciaries, estates, and trusts are not required to make electronic payments.


Group nonresident/composite returns can only pay by bank account (Web Pay).

We’ll send you a Mandatory e-pay Participation Notice for confirmation.


You’ll be subject to a mandatory e-pay penalty if you don’t comply with the electronic payment requirements.

Waiver request

To submit a request:

(916) 843-0468
State of California
Franchise Tax Board
PO Box 942840
Sacramento CA 94240-0040