Estimated business tax payments are due April 30th, July 31st and October 31st. Residential Landlords with no more than $2,000,000 in gross receipts in either 2020 or 2021 are exempt from estimated quarterly business tax payments in 2021, and if their gross receipts in 2020 were less than or equal to $2,000,000 will not receive an estimated business tax payment notice.
Quarterly estimated payments reflected in our system will be based on your Annual Business Tax Return filing and will be displayed in the payment portal. You may pay the lesser of the amount displayed or an amount equal to 25% of your Business Taxes due for your Annual Business Tax Return filing, which may be $0.
You will need:
- Seven (7) digit Business Account Number.
- Last four (4) digits of your business Tax Identification Number (Federal EIN or SSN).
- 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 2021 estimated quarterly business tax payments reflected in our system are based on the information entered in your San Francisco Annual Business Tax Return for 2020 and will be displayed in the payment portal within 24 hours of completing your filing.
- For the Gross Receipts Tax (GR), we calculate 25% of your projected tax liability for 2021 by applying the the Gross Receipts Tax rates and small business exemption for 2021 to the San Francisco gross receipts you entered in the Annual Business Tax Returns for 2020. If your 2020 gross receipts were less than $2,000,000, you do not have to pay any estimated payments for 2021.
- For the Administrative Office Tax (AOT), we calculate 25% of your projected tax liability for 2021 by applying the applicable Administrative Office Tax rate for 2021 to the total payroll expense attributable to the City shown on your return for the 2020 tax year.
- For the Commercial Rents Tax (CR) and Homelessness Gross Receipts Tax (HGR), we assumed your relevant gross receipts remain constant from 2020 to 2021, and used those to estimate 25% of your CR and HGR liability for 2021.
If you instructed our office to apply an overpayment from the 2020 Return to future tax obligations, those credited amounts are reflected in the summary table on your notice.
If you file an extension for your 2020 Return, you must calculate and 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. You will not see a calculation reflected in our system until you've filed the Annual Return.
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