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.

Options

• Bank account (Web Pay)⁸
• Request an electronic funds withdrawal (EFW) on your e-file return
• Pay by credit card⁹
• Visit our Pay-by-phone option for individuals¹⁰ page for details on paying by phone.

Group nonresident/composite returns can only pay by bank account (Web Pay)⁸.

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

Penalty

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:

• Download the waiver request form¹¹
• Complete, print, and send your request with the required documentation

Fax

(916) 843-0468

Mail

State of California
Franchise Tax Board
PO Box 942840
Sacramento CA 94240-0040