Instructions 540 Es - 2017 (Page 2 of 3) in pdf

Mental Health Services Tax. If your taxable income or nonresident CA

source taxable income is more than $1,000,000, complete the worksheet

below.

A. Taxable income from Form 540, line 19,

or Long Form 540NR, line 35 . . . . . . . . . . . . . . . . . . . ____________

B. Less: . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

$(1,000,000)

C. Subtotal . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ____________

D. Tax rate – 1% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

x .01

E. Mental Health Services Tax – Multiply line C by line D.

Enter this amount here and on line 17 of the 2017 CA

Estimated Tax Worksheet, on the next page.. . . . . . . . ____________

How to Use Form 540-ES Payment Form

Use the CA Estimated Tax Worksheet and your 2016 California income tax

return as a guide for figuring your 2017 estimated tax. Be sure that the

amount shown on line 21 of the CA Estimated Tax Worksheet has been

reduced by any overpaid tax on your 2016 tax return which you chose to

apply toward your 2017 estimated tax payment.

Note:

y If you filed Form 540 2EZ for 2016, do not use the Form 540 2EZ

instructions to figure amounts on this worksheet. Instead, get the 2016

California 540 Personal Income Tax Booklet.

y 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 payment

(up to one year in advance), go to ftb.ca.gov for more information.

Do not mail Forms 540-ES to us.

Credit card – Go to ftb.ca.gov and search for pay by credit card

or call 800.272.9829. You will be charged a fee for this service.

Do not mail Forms 540-ES if you pay by credit card.

Check or money order – There is a separate payment form for

each due date. Be sure you use the form with the correct due date

shown in the top margin of the form.

Fiscal year filers: Enter the month of your fiscal year end

(located directly below the form’s title).

Print your name, address, and social security 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 order: City, Country,

Province/Region, and Postal Code. Follow the country’s

practice for entering the postal code. Do not abbreviate the

country name.

Complete the amount of payment line of the form by entering

the amount of the payment that you are sending. Using black

or blue ink, make your check or money order payable to the

“Franchise Tax Board.” Write your SSN or ITIN and “2017

Form 540-ES” on it and mail to the address on the form.

Make all checks and money orders payable in U.S. dollars and

drawn against a U.S. financial institution.

Failure to Make Estimated Tax Payments

If you do not make the required estimate payments, if you pay an

installment after the date it is due, or if you underpay any installment,

a penalty may be assessed on the portion of estimated tax that was

underpaid from the due date of the installment to the date of payment or

the due date of your tax return, whichever is earlier. Get the 2016 form

FTB 5805 for more information.

Page 2 Form 540-ES Instructions 2016

Instructions 540 Es - 2017 Page 2

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