For cash-basis S-Corporations and Partnerships, IRS Notice 2020-75 allows a 2026 federal tax deduction only for PTET payments actually remitted before December 31, 2026 (and states like California disqualify the entire year's election if the mandatory June 15 prepayment is missed by even $1). Build your 2026 Q1-Q4 voucher schedule below.
| State Statutory Election / Prepayment Rule | Mandatory June 15 Prepayment |
| Total 2026 Projected State PTET Liability | $37,200 |
| California June 15 Minimum Safe-Harbor Prepayment (50% Prior Yr) | $16,000 |
| Recommended Quarterly Voucher (Q1 Apr 15, Q2 Jun 15, Q3 Sep 15, Q4 Dec 15) | $9,300 / qtr |