Updated October 24, 2026. Quick answer: Line 72 of California Form 540 is where you enter the estimated tax and other payments you made for 2025. The booklet lists four things to add up, points to MyFTB for checking your payments, and gives two rules for couples who paid estimated tax jointly or separately. The line is added into total payments on line 78.
What this line does
The form’s label reads “2025 California estimated tax and other payments. See instructions”, and the booklet’s heading is “2025 California Estimated Tax and Other Payments”. It sits in the Payments block on Form 540 Side 3, directly under line 71. This page is part of the California Form 540 line by line series.
Who it applies to
The instruction applies to whoever made any of the four kinds of payment listed below: “Enter the total of any:” The booklet also prints a note about 2026: “You do not have to make estimated tax payments if you are a nonresident or new resident of California in 2026 and did not have a California tax liability in 2025.”
What the instructions say
| Line | What the form says |
|---|---|
| Instruction | “Enter the total of any:” |
| First item | “California estimated tax payments you made using 2025 Form 540-ES, electronic funds withdrawal, Web Pay, or credit card.” |
| Second item | “Overpayment from your 2024 California income tax return that you applied to your 2025 estimated tax.” |
| Third item | “Payment you sent with form FTB 3519, Payment for Automatic Extension for Individuals.” |
| Fourth item | “California estimated tax payments made on your behalf by an estate, trust, or S corporation on Schedule K-1 (541) or Schedule K-1 (100S)” |
| Checking your account | “To view payments made or get your current account balance, go to ftb.ca.gov and login or register for MyFTB.” |
| Joint estimated payments, now filing separately | “If you and your spouse/RDP paid joint estimated taxes but are now filing separate income tax returns, either of you may claim the entire amount paid, or each may claim part of the joint estimated tax payments.” |
| Dividing the payments | “If you want the estimated tax payments to be divided, notify the FTB before you file the tax returns so the payments can be applied to the proper account.” |
| Separate payments, now filing jointly | “If you or your spouse/RDP made separate estimated tax payments, but are now filing a joint income tax return, add the amounts you each paid.” |
| Attach a statement | “Attach a statement to the front of Form 540 explaining that payments were made under both SSNs.” |
The booklet also lists a mailing address for statements dividing joint estimated payments; read it on page 16 of the booklet.
Where the result goes next
The Payments block closes with a total: “Add line 71 through line 77. These are your total payments.” Line 72 is one of the lines added. The booklet’s heading for the block says “To avoid a delay in the processing of your tax return, enter the correct amounts on line 71 through line 73.” Estimated payments for the coming year are covered by estimated tax due dates for 2027 and the federal Form 1040-ES pages, and withholding from retirement payments is covered by California tax withholding on pension payments.
Edition and line numbers
This page reads California 540 Forms and Instructions, 2025 Personal Income Tax Booklet, and Form 540, California Resident Income Tax Return (2025), both from the Franchise Tax Board, for tax year 2025, the current file the Franchise Tax Board served on 2026-10-24. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Counting only payments made with a voucher. The first item is broader: “California estimated tax payments you made using 2025 Form 540-ES, electronic funds withdrawal, Web Pay, or credit card.”
- Forgetting an overpayment carried from last year. The booklet says to include the “Overpayment from your 2024 California income tax return that you applied to your 2025 estimated tax.”
- Splitting joint estimated payments without telling the state. The booklet says “notify the FTB before you file the tax returns so the payments can be applied to the proper account.”
Related: California tax withholding on pension payments, Form 1040-ES, estimated tax due dates for 2027, Form 1040 line 26, and California retirement taxes.
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Answer againSources
- California 540 Forms and Instructions, 2025 Personal Income Tax Booklet, Franchise Tax Board: www.ftb.ca.gov
- Form 540, California Resident Income Tax Return (2025), Franchise Tax Board: www.ftb.ca.gov
- Related official page (not quoted): Franchise Tax Board, 2025 Personal Income Tax Booklet page: www.ftb.ca.gov
Read from the state revenue documents linked above on October 24, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.