Do not combine your 2005 tax payment and any 2006 estimated tax payment in the same check. Prepare two separate checks and mail each in a separate envelope.

Paying by Check or Money Order
Make your check or money order payable to the Franchise Tax Board. Do not send cash. Write your social security number and "2005 Form 540" on the check or money order. A penalty may be imposed if your check is returned by your bank for insufficient funds.

Electronic Funds Withdrawal
Instead of paying by check or money order you can use this convenient option if you e-file. Simply provide your bank information, amount you want to pay, and the date you want the balance due to be withdrawn from your account. Your tax preparation software will offer this option.

Web Pay
Pay the amount you owe using our secure online payment service. Visit the California website and select "Payment Options."

Paying by Credit Card
Whether you e-file or file by mail, you can use your Discover/Novus, MasterCard, Visa, or American Express card to pay your personal income taxes (tax return balance due, extension payment, estimated tax payment, or tax due with bill notice). There is a convenience fee for this service. This fee is paid directly to Official Payments Corp. based on the amount of your tax payment. If you pay by credit card, do not mail form FTB 3519 to us. Call (800)272-9829 or visit the Website at www.officialpayments.com, and use the jurisdiction code 1555. Official Payments Corp. charges a convenience fee for using this service.

Convenience Fee

• 2.5% of the tax amount charged (rounded to the nearest cent)
• Minimum fee: $1

When will my payments be effective?
Your payment is effective on the date you charge it.

What if I change my mind?
If you pay your tax liability by credit card and later reverse the credit card transaction, you may be subject to penalties, interest, and other fees imposed by the Franchise Tax Board for nonpayment or late payment of your tax liability.

If you cannot pay the full amount or can only make a partial payment for the amount owed on your tax return, you may request monthly payments.

Back