Quarterly Estimated Taxes in California (2026)

Federal 1040-ES dates (every state)

If you expect to owe at least $1,000 of federal tax, the IRS expects four estimated payments for income earned in 2026. The quarters are not equal: Q2 is only April–May; Q4 is four months.

2027 federal dates (April 15, June 16*, September 15, January 18, 2028*) are on the deadlines hub. This page does not invent 2027 income-tax brackets. *Weekend/holiday shifts; confirm with the IRS.

What the FTB wants besides the IRS

California personal income tax is separate from federal self-employment tax. The FTB runs its own estimated-tax system: different vouchers, a different portal, and a threshold that is not the IRS $1,000 rule. Federal safe harbor (90% of this year or 100%/110% of last year) does not automatically clear a California underpayment.

FTB installments typically follow a calendar similar to the federal quarters — April, June, September, and January — but you confirm dates and any weekend/holiday shifts on the FTB estimated-tax pages before you automate transfers. Pay the IRS via Direct Pay; pay California via the FTB.

The $800 annual LLC tax is not an estimated-income-tax installment. Sole proprietors without an LLC do not owe it. If you do have a California LLC that is doing business in the state, budget the $800 on the FTB entity calendar, not as a fourth of your Schedule C set-aside.

There is no statewide city income tax modeled here. The 1% Mental Health Services Tax applies only above $1 million of taxable income — irrelevant to the $40k–$120k examples on this page, which is why quoting 13.3% as “your California rate” overstates almost every freelancer’s bill.

Agency: California Franchise Tax Board (FTB). Source note: FTB Form 540 rate schedules (latest published; TY2026 inflation adjust pending) + 1% MHST over $1M.

Worked set-aside: single filer, QBI on, California

California uses graduated brackets (top 13.3%, exact brackets). The table applies the published single schedule to profit after SE-half — no state standard deduction or credits. The top marginal rate is not the effective rate. Federal income tax uses the 2026 single brackets, standard deduction $16,100, and the simple QBI path (lesser of 20% of QBI and 20% of taxable income before the deduction) — the same simple path as the quarterly tax calculator.

*After standard deduction and simple QBI. State column uses STATE_RATES_2026 (exact brackets) on profit after SE-half. Locals, AMT, and NIIT omitted. Not tax advice.

Worked example at $80,000

• Federal SE tax: $11,304 (15.3% × 92.35% of profit; wage base $184,500)
• Profit after deductible half of SE tax: $74,348
• Simple QBI deduction used: $11,650
• Federal income tax: $5,344
• California income tax (model): $3,353
• Four equal federal+state planning checks: about $5,000 each (split the check: IRS Direct Pay vs California Franchise Tax Board (FTB))

Safe harbor is federal-only until you read the state instructions: 90% / 100% / 110%. Lumpy income: Form 2210 annualized method.

Frequently asked questions