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2010 Instructions for Form 540ES Estimated Tax For Individuals What's New Same-sex Married Couples For information regarding estimate tax payments, get 2009 FT Pub. 776, Tax Information for Same-sex
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Form 540-ES is used by individuals to estimate their California income tax for the year and make quarterly payments to the Franchise Tax Board.
Individuals who expect to owe at least $500 in California income tax after credits are eligible to file Form 540-ES.
Instructions for Form 540-ES can be filled out by following the guidelines provided by the Franchise Tax Board. It includes estimating income, deductions, and credits for the year and making quarterly payments based on that estimate.
The purpose of Form 540-ES instructions is to help individuals accurately estimate their California income tax liability for the year and make timely payments to avoid penalties.
The instructions for Form 540-ES require individuals to report estimated income, deductions, tax credits, and payments made throughout the year.
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