Estimated Business Tax Payments (Quarterly)

Estimated business tax payments are due April 30th, July 31st and October 31st. Residential Landlords with less than $1,200,000 in gross receipts are exempt from estimated quarterly business tax payments and will not receive an estimated business tax payment notice.

Quarterly estimated payments displayed in the payment portal are calculated based on your 2019 Business Tax Returns.  Due to the economic downturn caused by COVID-19, your tax liability may be lower this year than last year.  If so, you may pay an amount equal to 25% of your Business Taxes due for 2020, which may be $0.

The estimated quarterly business tax payments are billed and posted in March.

 Pay Here

 You will need:

1. Seven (7) digit Business Account Number.
2. Last four (4) digits of your business Tax Identification Number (Federal EIN or SSN).
3. Eight (8) character Online PIN. (Request a PIN Reset)

To Pay by Mail: Remit your payment and remittance detail to: San Francisco Tax Collector, P.O. Box 7425, San Francisco, CA 94120-7425

Calculations of 2020 estimated quarterly business tax payments in the notices sent by our office are based on the information entered in your San Francisco Annual Business Tax Return for 2019.

• For the Gross Receipts Tax (GR), Payroll Expense Tax (PY) and Administrative Office Tax (AOT), our calculations use 25% of your tax liability for 2019, which assumes your tax liability remains constant from 2019 to 2020.
• For Commercial Rents Tax (CR) and Homelessness Gross Receipts Tax (HGR), we assumed your relevant gross receipts remain constant from 2019 to 2020 and used those to estimate 25% of your CR and HR liability for 2020.

If you instructed our office to apply an overpayment from the 2019 Return to future tax obligations, those credited amounts are reflected in the summary table on your notice.

If you filed an extension for your 2019 Return, you must pay your first quarter estimated business tax payment by mail, even if you have requested our office to apply an overpayment to future obligations in your Annual Return.

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