Estimated Business Tax Payments
Estimated Business Tax Payments (Quarterly)
Estimated business tax payments are due April 30th, July 31st and October 31st. Residential Landlords with less than $1,120,000 in gross receipts are exempt from estimated quarterly business tax payments and will not receive an estimated business tax payment notice.
The estimated quarterly business tax payments are billed and posted in March.
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 2019 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 2018.
- For the Gross Receipts Tax (GR), Payroll Expense Tax (PY) and Administrative Office Tax (AOT), our calculations use 25% of your tax liability for 2018, which assumes your tax liability remains constant from 2018 to 2019.
- For Commercial Rents Tax (CR) and Homelessness Gross Receipts Tax (HR), we assumed your relevant gross receipts remain constant from 2018 to 2019 and used those to estimate 25% of your CR and HR liability for 2019.
If you instructed our office to apply an overpayment from the 2018 Return to future tax obligations, those credited amounts are reflected in the summary table on your notice.
If you filed an extension for your 2018 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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