Get FTB 4107 Mandatory E-Pay Requirement - Waiver Request

A One-Time Abatement can be requested verbally or in writing. You may file FTB 2918 or call 800-689-4776 to request that we cancel a penalty based on one-time abatement.

Starting on Jan. 1, employers with at least 15 workers will have to include pay ranges in job postings. Employees will also be able to ask for the pay range for their own position, and larger companies will have to provide more detailed pay data to California's Civil Rights Department than previously required.

Mandatory e-Pay for individualsWhen electronic payments are required. Electronic payments are required if you either: Make an estimated tax or extension payment over $20,000. File an original return with a tax liability over $80,000.

For tax years beginning on or after January 1, 2009, an individual is required to make all future payments electronically if they have: A total tax liability greater than $80,000. Estimated tax or extension payments that exceeds $20,000.

The penalty will be equal to 1% of the amount paid unless there was reasonable cause not to pay electronically. A taxpayer is required to make payments electronically when either: An estimated payment or an extension payment is made for over $20,000.

California law mandates that individuals pay all California taxes, including estimated taxes, electronically (or you'll be charged a 1% penalty), if you either: make an estimated or an extension payment greater than $20,000. file an original tax return with a total tax liability over $80,000.

Mandatory e-Pay for individualsWhen electronic payments are required. Electronic payments are required if you either: Make an estimated tax or extension payment over $20,000. File an original return with a tax liability over $80,000.

Mandatory e-file requirement California law requires tax preparers to e-file if they prepare: More than 100 individual income tax returns. 1 or more returns using tax preparation software.