Form Ftb 1004 - Individual/corporation Income Tax Calendar
ADVERTISEMENT
1
2INDIVIDUAL INCOME TAX CALENDAR
STATE OF CALIFORNIA
FRANCHISE TAX BOARD
(CORPORATION TAX CALENDAR ON REVERSE)
1
ESTIMATED TAX
TAXABLE YEAR
RETURN
ENDING
DUE DATE
2
1st Installment Due
2nd Installment Due
3rd Installment Due
4th Installment Due
December . . . . .
31
April . . . . . . . . . .
15
June
. . . . . . . . .
15
September . . . . .
15
January . . . . . . . .
15
April. . . . . . . . . . .
15
January . . . . . . .
31
May . . . . . . . . . .
15
July . . . . . . . . . .
15
October . . . . . . .
15
February . . . . . . .
15
May . . . . . . . . . . .
15
February . . . . . .
28
June
. . . . . . . . .
15
August . . . . . . . .
15
November . . . . .
15
March . . . . . . . . .
15
June . . . . . . . . . .
15
March
. . . . . . . .
31
July . . . . . . . . . .
15
September . . . . .
15
December . . . . .
15
April. . . . . . . . . . .
15
July . . . . . . . . . . .
15
April . . . . . . . . . .
30
August . . . . . . . .
15
October . . . . . . .
15
January . . . . . . .
15
May . . . . . . . . . . .
15
August . . . . . . . . .
15
May . . . . . . . . . .
31
September . . . . .
15
November . . . . .
15
February . . . . . .
15
June . . . . . . . . . .
15
September . . . . . .
15
June
. . . . . . . . .
30
October . . . . . . .
15
December . . . . .
15
March
. . . . . . . .
15
July . . . . . . . . . . .
15
October . . . . . . . .
15
July . . . . . . . . . .
31
November . . . . .
15
January . . . . . . .
15
April . . . . . . . . . .
15
August . . . . . . . . .
15
November . . . . . .
15
August . . . . . . . .
31
December . . . . .
15
February . . . . . .
15
May . . . . . . . . . .
15
September . . . . . .
15
December . . . . . .
15
September . . . . .
30
January . . . . . . .
15
March
. . . . . . . .
15
June
. . . . . . . . .
15
October . . . . . . . .
15
January . . . . . . . .
15
October . . . . . . .
31
February . . . . . .
15
April . . . . . . . . . .
15
July . . . . . . . . . .
15
November . . . . . .
15
February . . . . . . .
15
November . . . . .
30
March
. . . . . . . .
15
May . . . . . . . . . .
15
August . . . . . . . .
15
December . . . . . .
15
March . . . . . . . . .
15
Total tax on return less
25% of
25% of
25% of
25% of
sum of credits, tax
3
AMOUNT DUE
withheld at source and
estimated tax
estimated tax
estimated tax
estimated tax
estimated tax payments
1
Required if (a) the tax on estimated income for the prior year or current year (exclusive of tax preference items), less credits and tax withheld, is $100 or more ($50 or more if married and filing
separately), or (b) less than 80% of the tax for the prior year or current year was paid or will be paid through withholding, or (c) less than 80% of the adjusted gross income for the current year is
derived from wages subject to California withholding. For more information, refer to form FTB 5805, Underpayment of Estimated Tax by Individuals.
2
Fourth installment not required if return filed and the tax is paid in full on or before last day of first month following end of taxable year (e.g., January 31 for calendar year return).
3
Any overpayment from the prior year return requested to be credited to the current year’s estimated tax must be applied to the first installment and then to any remaining installments.
Farmers and fishermen: If at least two-thirds of your income for the prior year or current year is from farming or fishing, you may pay entire estimated tax by due date of fourth installment, or file your
return and pay tax in full by the first day of the third month following end of your taxable year (e.g., March 1 for calendar year return).
For taxable years beginning on or after January 1, 1988, every limited partnership doing business in California and required to file a return with California must pay the minimum franchise tax (as
indicated on Side 2, Footnote 2) for the privilege of doing business in California.
If the due date is a Saturday, Sunday or legal holiday, substitute the next regular workday for the due date.
FTB 1004 (REV 4-94) SIDE 1
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