You have four ways to pay California state taxes to the Franchise Tax Board: a free bank transfer through Web Pay, a credit card payment through ACI Payments for a 2.3% fee, a mailed check or money order with the right voucher, or an in-person payment at one of three FTB field offices. For most people the answer is Web Pay. It’s free, it posts in about five business days, and it gives you a confirmation number you can save as proof.
Pay Online With Web Pay
Web Pay is the FTB’s own system and the fastest free option. Go to the FTB’s “Make a Payment” page, choose the bank account option, and enter your routing and account numbers. You’ll see a summary screen, submit, and get a confirmation number. Save it.
Two things make Web Pay useful beyond the price. You can schedule a payment up to a year in advance and set it and forget it. And the FTB Mobile App uses Web Pay on the back end, so bank-account payments through the app are also free.1Franchise Tax Board. FTB Mobile App
If you make quarterly estimated payments because you’re self-employed or have income without California withholding, Web Pay handles those too. The alternative is mailing Form 540-ES with a check.
Pay by Credit Card
Credit card payments go through ACI Payments, which the FTB links to from its credit card payment page. The service fee is 2.3% of the amount you pay.2Franchise Tax Board. Pay by Credit Card On a $5,000 bill that’s an extra $115, so this route makes sense mostly if you need the float, want the card rewards, or are up against a deadline and don’t trust a mailed check to arrive in time. You’ll get a confirmation number from ACI once the charge is authorized. Keep it; that’s your proof of timely payment.
Pay by Mail
Make your check or money order payable to the “Franchise Tax Board” and write your Social Security Number (or ITIN) and the tax year on the memo line. Put the right voucher in the envelope:
- Form FTB 3582 if you e-filed and are mailing the balance due.3Franchise Tax Board. 2025 Form FTB 3582 Payment Voucher for Individual e-Filed Returns
- Form FTB 3519 if you’re making an extension payment.4Franchise Tax Board. 2024 Form FTB 3519 Payment for Automatic Extension for Individuals
- Form 540-ES for quarterly estimated payments.
The mailing address depends on what you’re sending. A tax return with a payment enclosed goes to PO Box 942867, Sacramento, CA 94267-0001. A payment voucher without a return goes to PO Box 942867, Sacramento, CA 94267-0008. A return with no payment goes to a different address entirely: PO Box 942840, Sacramento, CA 94240-0001.5Franchise Tax Board. Mailing Addresses The zip+4 matters, so match the address to the form instructions.
Make the Postmark Work for You
The postmark date on the envelope counts as your payment date. A payment postmarked April 15 is timely even if it reaches Sacramento a week later. Send it USPS Certified Mail; the receipt proves the mailing date and is your defense if the FTB later says the payment arrived late.6USPS. Mailing Your Tax Return The Postal Service doesn’t keep a copy for you.
Mistakes That Create Problems
Writing the wrong tax year on your check or voucher is the classic one. The FTB posts the money as a credit on a year you’ve already settled while generating a delinquency notice for the year you meant to pay. Sending a voucher-only payment to the return address, or vice versa, slows processing. And confirm you’re using the current year’s voucher; older PDFs float around online.
Pay in Person at an FTB Office
Three FTB field offices accept walk-in payments:
- Sacramento: 3321 Power Inn Road, Suite 250
- Los Angeles: 300 South Spring Street, Suite 5704
- San Diego: 7575 Metropolitan Drive, Suite 201
They take checks, money orders, and credit cards. They do not take cash.7Franchise Tax Board. Office Locations Bring the correct voucher. Each location has a secure drop box if you’d rather leave a sealed envelope than wait at the counter, which helps during tax season. For counter service, book an appointment on the FTB website first.
If You Can’t Pay the Full Amount
You don’t have to choose between paying everything at once and paying nothing. The FTB offers installment agreements for individuals whose balance is $25,000 or less, who can pay it off within 60 months, and who have filed income tax returns for the past five years. The setup fee is $34, added to your balance. Apply through MyFTB, by calling 800-689-4776, or by mailing Form FTB 3567.8Franchise Tax Board. Payment Plans Installment Agreement
Business installment agreements use the same $25,000 ceiling but give you only 12 months to pay, with a $50 setup fee.8Franchise Tax Board. Payment Plans Installment Agreement Online applications aren’t available if you already have a current installment agreement, an active wage garnishment, a bank levy, or another collection order. Penalties and interest keep running throughout the plan, so apply as early as you can and make the term as short as you can afford.
If an installment plan genuinely isn’t workable, the FTB has an Offer in Compromise program that can settle the debt for less than the full amount, but it expects you to have ruled out payment plans first.9Franchise Tax Board. Make an Offer on Your Tax Debt Offer in Compromise
Confirm the Payment Posted
Payments don’t show up instantly. Web Pay transactions from a personal bank account take about five business days. Mailed checks take about 14 days. Peak filing season stretches both.10Franchise Tax Board. Timeframes Wait Times
Log into MyFTB to see your balance, payment history, and anything applied to your account.11Franchise Tax Board. Help Keep every Web Pay confirmation number and every Certified Mail receipt. Check your bank statement within a week or two to confirm the funds moved. If a payment doesn’t post, those reference numbers are what let you get the problem fixed fast.
What Late Payment Costs
Miss the April deadline and two charges stack. First, an immediate 5% penalty on the unpaid tax. Second, a monthly penalty of 0.5% of the unpaid balance for each month or partial month it stays unpaid, up to 40 months. The combined penalty is capped at 25% of the unpaid tax.12Franchise Tax Board. Common Penalties and Fees13Franchise Tax Board. FTB Pub 1024 Penalty Reference Chart
Interest runs on top of the penalties, from the original due date until you pay. The rate for July 2025 through June 2026 is 7% annually on personal income tax underpayments, and it’s adjusted every six months.14Franchise Tax Board. Interest and Estimate Penalty Rates On a $10,000 unpaid balance, that’s a $500 penalty on day one, roughly $50 a month after that, and about $700 a year in interest.
If this is your first late payment penalty for a tax year beginning on or after January 1, 2022, you may qualify for a one-time abatement under Revenue and Taxation Code Section 19132.5, provided you can show reasonable cause and no willful neglect.13Franchise Tax Board. FTB Pub 1024 Penalty Reference Chart Ask for it if it fits.