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.
- Bank account (Web Pay)
- Request an electronic funds withdrawal (EFW) on your e-file return
- Pay by credit card
- Visit our Pay-by-phone option for individuals page for details on paying by phone.
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.
To submit a request:
- Download the waiver request form
- Complete, print, and send your request with the required documentation
- (916) 843-0468
- State of California
Franchise Tax Board
PO Box 942840
Sacramento CA 94240-0040