Business Tax Payment Guide: Navigating Your FTB Obligations

Tax season is here, and deadlines are approaching! ⏳ To help keep things stress-free, we’ve put together a simple guide to help businesses manage their Franchise Tax Board (FTB) payments efficiently.

✅ How to Make a Business Tax Payment to the FTB

If your business needs to make a tax payment to the California Franchise Tax Board, follow these steps:

1. Visit the FTB Payment Portal
2. Select: Web Pay for Businesses
3. Choose your entity type: LLC or Corporation

🔎 Important Note for LLCs Filing as S-Corps
If your LLC is filing as an S-Corp, you may have been issued a separate corporation number—different from the Secretary of State number you received when forming the LLC. To confirm the correct number, check the top of your California Form 100S (from this year or last year).

For LLCs:

• Select: Estimated Fee Payment (Form 3536)
• Enter the amount shown on Form 100-ES from your business tax return
• Set the Period Start and End Dates: January 1, 2025 – December 31, 2025

For Corporations:

• Select: Estimated Tax Payment (Form 100-ES)
• Enter the amount shown on Form 100-ES from your business tax return
• Set the Period Start and End Dates: January 1, 2025 – December 31, 2025

📂 These forms have been uploaded to your folder in the client portal for easy access.

🌍 Not Based in California? Here’s What to Do

If your business operates outside of California, check with your own state’s tax agency for payment options and deadlines. Most states have online portals similar to California’s.

Here are links to some of the most commonly used state tax departments:

• New York: New York State Department of Taxation and Finance
• Texas: Texas Comptroller of Public Accounts
• Florida: Florida Department of Revenue
• Illinois: Illinois Department of Revenue
• Pennsylvania: Pennsylvania Department of Revenue
• Ohio: Ohio Department of Taxation
• New Jersey: New Jersey Division of Taxation 

🔗 You can also explore the Federation of Tax Administrators for direct links to all state tax departments.