Question

Macaria is self-employed. She estimates she will owe $6,000 in California tax next year. She would like to make estimated payments. What are the due dates to pay California estimated tax?
Generally, 30% due on April 1st, 40% due on June 1st, and 30% due on January 1st. No September 1st payment is required.
Generally, 25% due on April 15th, 25% due on June 15th, 25% due on September 15th, and 25% due on January 15th.
Generally, 30% due on April 15th, 30% due on June 15th, and 40% due on January 15th. No September 15th payment is required.
Generally, 30% due on April 15th, 40% due on June 15th, and 30% due on January 15th. No September 15th payment is required.

Answer 1

The correct choice is the second one.

For California individual estimated tax, payments are generally four equal installments of 25% each due on:
- April 15
- June 15
- September 15
- January 15 (of the following year)

If Macaria expects to owe $6,000, each estimated payment would be $1,500. (If a due date falls on a weekend/holiday, it’s moved to the next business day.)