June 15 doesn’t get the same attention as April 15, and that’s exactly why it catches people off guard. It’s a quieter deadline, but it’s a real one — and for most taxpayers it comes down to one thing: estimated tax payments. Whether you file as an individual or run a business, here’s what may be landing on the 15th.

Q2 Estimated Tax Payments (Individuals)

If you pay estimated taxes, your second quarter payment is due June 15.

How to pay: IRS Direct Pay at irs.gov is free and processes immediately.

California note: The state payment is also due June 15. California estimated tax payments go through the FTB’s Web Pay at ftb.ca.gov/pay.

Estimated Tax Payments (Businesses)

Your entity may owe an estimated payment too. C corporations make federal and California estimated tax payments in installments through the year, and the next one is due June 15. California S corporations also make an estimated payment toward the state’s 1.5% franchise tax (minimum $800) on the same date. Federal payments go through EFTPS; California payments go through FTB Web Pay at ftb.ca.gov/pay.

California LLC Annual Fee (Estimated)

If your LLC expects total income of $250,000 or more for 2026, the estimated LLC fee is due June 15 (Form 3536). The fee is based on gross receipts, not net profit, on a tiered schedule:

  • $250,000 – $499,999: $900
  • $500,000 – $999,999: $2,500
  • $1,000,000 – $4,999,999: $6,000
  • $5,000,000 and above: $11,790

This is in addition to the $800 annual minimum franchise tax (due in April). Pay online through FTB Web Pay at ftb.ca.gov/pay.

California Pass-Through Entity (PTE) Elective Tax

If your business is a California S Corporation or Partnership (including professional service corporations), the PTE elective tax payment is due June 15. The required amount is the greater of 50% of the PTE elective tax paid for the prior year, or $1,000. Pay online through FTB Web Pay at ftb.ca.gov/pay.

Don’t Let June 15 Surprise You

Need to double-check your payment amounts or explore automation options? We’re here to help turn tax planning from reactive scrambling into proactive strategy.

Because the best tax surprise is no tax surprise.
Have questions about your Q2 payments or want to discuss better quarterly planning strategies? Give your Linkenheimer CPA a call.