California Pass-Through Entity Elective Tax for Corporations
01
Access Web Pay
Visit ftb.ca.gov/pay and select "Bank Account" under Make a Payment, then click "Use Web Pay Business".
02
Enter Entity Details
Select "Corporation" as entity type and enter your entity ID (not EIN). Find your entity ID at California Secretary of State by searching your company name.
03
Select Tax Form
Choose "Form 100, 100S, 100W, or 100X" and select "Pass-Through Entity Elective Tax (Form 3893)" as payment type.
04
Complete Payment
Enter period dates (January 1, 2025 to December 31, 2025), payment amount ($1,000), and payment date to finalize.
Don't Miss the Deadline
Critical Reminder: If you do not make the PTET payment by the due date, you will no longer be eligible for this great tax savings tool for 2025.
California Business Estimated Tax Payment Instructions
Form 100ES for California Corporations
Navigate to Web Pay
Go to ftb.ca.gov/pay, select "Bank Account" and "Use Web Pay Business" under the business column.
Entity Information
Enter "Corporation" and your entity ID. Locate entity ID at CA Secretary of State by searching your company name.
Form Selection
Select "Form 100, 100S, 100W, or 100X" and choose "Estimated Tax Payment (Form 100ES)" as payment type.
Payment Details
Enter period dates (January 1 to December 31, 2025), click "Add an estimated tax payment", then input payment amount and date.
Finalize Transaction
After adding payments, click Continue and enter your business's bank account number, routing number, and account type to complete.
If you do not make these additional tax payments, you will have to pay them with your business tax return which might incur late and underpayment penalties.