2026 Business Estimated Tax Payment Instructions

Please note states will change their websites and the instructions below may become outdated. If you notice any issues with the payment instructions, please contact me. Carefully follow instructions on the government websites and make sure all information appears correct before submitting your payments.

CA 1.5% Net Income Tax on S-Corps

CA has two tax types that apply to s-corporations: (1) CA Pass-Through Entity Tax Payments and a (2) 1.5% net income on the profit of the business

The following instructions are for the 1.5% CA Net Income Tax. The minimum tax is $800 and should be paid by April 15, 2026 for the 2026 tax year.

The 1.5% net income tax is split 30% due April 15 (minimum of $800 for this payment), 40% due June 15, and 30% due December 15.

  1. To go: https://webapp.ftb.ca.gov/webpay/login/belogin
  2. Select Corporation or LLC based on your business structure
  3. Enter your CA issued Entity ID Number (may be the same as your CA Secretary of State Entity Number – https://bizfileonline.sos.ca.gov/search/business)
  4. Log into your account if prompted
  5. Select “Form 100, 100S […]”
  6. Select “Estimated Tax Payment (Form 100ES)”
  7. Enter January 1 through December 31 for the tax year the payment should be applied to
  8. Please save a copy of the confirmation page (print to PDF) and share that with me.
CA Pass-Through Entity Tax Payment

CA has two tax types that apply to s-corporations: (1) CA Pass-Through Entity Tax Payments and a (2) 1.5% net income on the profit of the business

The following instructions are for CA Pass-Through Entity Tax Payments

CA Pass-Through Entity Tax Payments allow you to elect to pay CA income tax on the profits of the business at the business level, instead of the personal level, thereby deducting the amounts as a business expense on your federal tax return. You must make a first installment of 50% of the prior year’s CA PTE tax by June 15 of the current year (or $1,000 if it is the first year the business is electing to CA PTE). Cash method taxpayers should pay the remaining CA PTE before December 31 to deduct the amount on their current year’s federal tax return.

  1. To go: https://webapp.ftb.ca.gov/webpay/login/belogin
  2. Select Corporation or LLC based on your business structure
  3. Enter your CA issued Entity ID Number (may be the same as your CA Secretary of State Entity Number – https://bizfileonline.sos.ca.gov/search/business)
  4. Log into your account if prompted
  5. Select “Pass-Through Entity Elective Tax (Form 3893)” as the Payment Type
  6. Enter January 1 through December 31 for the tax year the payment should be applied to
  7. Please save a copy of the confirmation page (print to PDF) and share that with me.
DC Corporate Income Tax

DC Corporate Income Tax

These payment instructions are for businesses that are taxed as either C-Corporations or S-Corporations for federal income tax purposes.

Since DC does not recognize S-corporations. Businesses operating in DC that are treated as S-corporations for federal income tax purposes are treated as C-Corporations for DC income tax purposes and should make estimated tax payments towards their DC Corporate Income Tax to minimize penalties for underpayment of this tax.

DC Corporate Franchise Tax Estimated Payment Instructions:

Go to: https://mytax.dc.gov/_/

In the section for Corporation Franchise Tax click Make a Payment.

Select Corporate Franchise Tax as tax type.

Select Estimated Payment for the payment type

The payment is for the tax period ending 12/31/2026 (2026 tax year)

MD Pass-Through Entity Tax Payments
  1. To go: https://mdtaxconnect.gov
  2. Sign in or create an account for your business.
  3. Click File and Pay from the top menu
  4. Select Make a Payment
  5. Select Estimated Tax Payment
  6. Select Pass-Through Entity as the account type
  7. The payment should be applied to form 510/511D
  8. Select the tax year for the payment
  9. Select A: Pay at the entity level with respect to all members’ shares
  10. Enter the amount of your payment.
  11. Please save a copy of the confirmation page (print to PDF) and share that with me.
NY Pass-Through Entity Tax Payments

You need to make an annual PTE tax election by March 15 for each year. March 15 is also the due date for the 1st quarter estimate. The quarterly tax payment due dates are: March 15, June 15, September 15, and December 15.

The election and estimated tax payments can be made on NY’s website: https://www.tax.ny.gov/bus/ptet/

VA Pass-Through Entity Tax Payments

1. Go to: https://www.business.tax.virginia.gov/tax-eforms/ptetpmt.php#

2. Select “Estimated Payment”
3. Select Calendar Year ending December 2026

4. Enter your business’ federal EIN (tax ID number). Typically, “001” is used as the suffix.

5. Select “S-Corp” as the entity type if the business is taxed as an s-corporation.

6. Enter your business’ name and mailing address.

7. Enter the amount you are paying.

8. Click “Next” and enter your business’ bank account info on the next page.

9. Please save a copy of the confirmation page (print to PDF) and share that with me.