California accepts tax payments through the Franchise Tax Board website, by mail, or through an authorized payment processor

California residents and businesses pay state income tax through the Franchise Tax Board (FTB), the state agency that administers tax collection. You can pay online at onlineservices.ftb.ca.gov, by phone, by mail, or through a third-party payment processor. The method you choose affects when the FTB records your payment, whether you pay a processing fee, and how quickly you receive confirmation.

Most payments made before the tax important date are processed the same day or within one business day. Payments made after the important date accrue penalties and interest, even if you submit them when ready. The FTB does not waive late fees based on the payment method you used or how quickly you sent the money.

Key Takeaways

  • Online payments through onlineservices.ftb.ca.gov are free and process same-day or next business day, but require your Social Security number or ITIN and your filing status.
  • Third-party payment processors charge a convenience fee (typically 1.87% to 2.49% of the amount paid) but may offer same-day processing and work with bank accounts, debit cards, or credit cards.
  • Mail payments must be postmarked by the tax important date to be considered on time, and the FTB processes them within two to three weeks after receipt.
  • Phone payments through an authorized processor charge a fee and require you to provide payment information verbally, which carries the same security considerations as any phone-based financial transaction.
  • If you owe more than $20,000, the FTB may require you to pay through Electronic Federal Tax Payment System (EFTPS) or an approved payment processor rather than by check.

Paying online through the Franchise Tax Board website

The FTB's online payment portal at onlineservices.ftb.ca.gov is the most direct route and charges no processing fee. You enter your Social Security number or ITIN, filing status, and the amount owed. The system confirms your identity by matching your information against your tax return on file.

Payments submitted before 11:59 p.m. Pacific Time are posted the same day. Payments submitted after that time are posted the next business day. The FTB sends a confirmation number when ready after you submit, and you can check payment status through your online account within 24 hours. This method works only if you have already filed your return or know your exact tax liability.

The online system accepts payments from checking or savings accounts only — not credit cards or debit cards. If you want to pay by card, you must use a third-party processor and pay their fee.

Using a third-party payment processor

The FTB authorizes several payment processors to accept California tax payments on its behalf. These processors charge a convenience fee that ranges from 1.87% to 2.49% of the amount you pay, depending on the processor and the payment method. A $5,000 payment, for example, costs between $93.50 and $124.50 in fees.

Authorized processors include Official Payments Corporation, PayUSA, and Heartland Payment Systems. Each processor operates its own website and phone line, and each sets its own fee schedule. You can find the current list of authorized processors and their fees on the FTB website under "Payment Options." Some processors offer same-day posting if you pay before a set cutoff time (usually 2 p.m. or 3 p.m. Pacific Time); others post the next business day.

Third-party processors accept credit cards, debit cards, and bank account transfers. They do not report your payment directly to the FTB — they submit it on your behalf, and the FTB records it within one to two business days. Keep the confirmation number the processor gives you; if there is a delay, you will need it to prove you paid on time.

Paying by mail

Mail payments must be postmarked by the tax important date to be considered on time. Write your Social Security number or ITIN and the tax year on your check or money order. Mail it to the address listed on your tax return or on the FTB website — the address varies depending on your county and filing type.

The FTB processes mail payments within two to three weeks after receipt. During peak filing season (April and May), processing can take longer. If you need proof that you paid on time, keep a copy of the cancelled check or a receipt from the post office showing the postmark date. The FTB does not send a separate confirmation for mail payments, so you will not know the payment has been recorded until you check your account online or receive a notice.

Mail payments are slower and carry the risk that your envelope is lost or delayed in transit. If the postmark date is after the important date, the FTB will assess penalties and interest even if you mailed it on time. For this reason, mail is the least reliable method for payments due on or near the important date.

Paying by phone through an authorized processor

You can pay by phone by calling one of the FTB's authorized payment processors. The processor charges a fee (typically $2.50 to $15 depending on the amount) and requires you to provide your bank account or card information over the phone. Phone payments post within one business day.

Phone payments are useful if you cannot access the internet or prefer not to enter payment information online. However, they require you to trust the processor with your financial information verbally, which carries the same risks as any phone-based payment. Ask the processor for a confirmation number before you hang up, and verify the amount and posting date.

Payment requirements for large amounts and business taxes

If you owe more than $20,000 in California state income tax, the FTB may require you to pay through Electronic Federal Tax Payment System (EFTPS) or an approved payment processor rather than by check or mail. EFTPS is a free federal system that also processes state payments; you can enroll at eftps.gov.

Businesses that file corporate income tax (Form 100) or pass-through entity tax (Form 100-W) must also follow these rules. The FTB publishes the current threshold for mandatory electronic payment on its website; thresholds can change year to year.

If you are unsure whether your payment amount triggers this requirement, contact the FTB directly at 1-800-338-0505 before you pay. Paying by an unauthorized method when electronic payment is required does not make your payment late, but it may delay processing and trigger a notice.

What happens if you pay late

The FTB assesses a failure-to-pay penalty of 0.5% of the unpaid tax for each month or part of a month the payment is late, up to 25% of the total. Interest accrues daily at a rate set quarterly by the state (currently around 8% per year, but this changes). Both penalties and interest are added to your balance and must be paid to clear your account.

Paying late does not erase the penalty — it only stops interest from accruing on future months. If you owe $10,000 and pay it 60 days late, you owe the $10,000 plus penalties and interest. The FTB does not reduce or forgive these charges based on the payment method you used or how quickly you submitted the money after the important date.

If you cannot pay by the important date, you can request a payment plan through the FTB's online account or by calling 1-800-338-0505. A payment plan does not eliminate penalties and interest, but it allows you to spread the total amount owed over several months.

Frequently Asked Questions

Can I pay my California taxes with a credit card online?

No, the FTB's free online portal accepts only bank account transfers. To pay by credit card, you must use an authorized third-party processor and pay their convenience fee. The processor will charge between 1.87% and 2.49% of the amount you pay.

What if I pay online but the FTB says they never received it?

If you paid through the FTB's website and received a confirmation number, the payment was submitted. Check your online account within 24 hours to see the posting status. If it does not appear within two business days, call the FTB at 1-800-338-0505 with your confirmation number. If you paid through a third-party processor, contact the processor first — they may not have submitted it to the FTB yet.

Is a payment postmarked on the important date considered on time?

Yes. Mail payments are considered on time if they are postmarked by the tax important date, even if the FTB does not receive them until weeks later. Keep your post office receipt showing the postmark date as proof. If the postmark is after the important date, penalties and interest explore regardless of when the FTB receives it.

Do I have to pay the convenience fee if I use a third-party processor?

Yes. The convenience fee is set by the processor, not the FTB, and is not waived or refunded. You can avoid the fee by paying through the FTB's free online portal, by mail, or through EFTPS. The fee is your cost for using the processor's service.

Can I set up automatic payments for California taxes?

The FTB does not offer automatic recurring payments. You must initiate each payment manually through the online portal, a processor, or by mail. If you have a payment plan, you can set up automatic bank transfers for each installment through your bank, but the FTB itself does not manage the automation.