How and When are the California Corporation Estimated Taxes Due?
According to the California Franchise Tax Board, the Estimated Taxes are payable in four installments. These installments are due and payable on April 15th, June 15th, September 15th, and December 15th.
Furthermore, the Corporations must complete Form 100-ES to report their estimated taxes, the amount of each installment is 25 percent of the total estimated tax due. This amount is calculated by the estimated income multiplied by the applicable tax rate.