Q1 Tax Estimated Payment Due – Reminder
Quarterly tax payment deadline reminder with payment options.
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</style></head><body style="background-color:rgb(255,255,255);margin:0"><!--$--><!--html--><div style="display:none;overflow:hidden;line-height:1px;opacity:0;max-height:0;max-width:0" data-skip-in-text="true">Action Required: Your Q1 2026 Estimated Tax Payment Is Due April 15 — Review Your Amount and Payment Options<div> </div></div><!--head--><!--body--><table border="0" width="100%" cellPadding="0" cellSpacing="0" role="presentation" align="center"><tbody><tr><td style="background-color:rgb(255,255,255);margin:0rem;padding:0rem;font-family:ui-sans-serif,system-ui,sans-serif,"Apple Color Emoji","Segoe UI Emoji","Segoe UI Symbol","Noto Color Emoji""><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(193,0,7);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:600px;margin-right:auto;margin-left:auto;padding-right:1.5rem;padding-left:1.5rem;padding-bottom:1rem;padding-top:1rem"><tbody><tr style="width:100%"><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:50%"><img alt="TaxWise Financial Services" height="36" src="/static/company-logo.png" style="display:block;outline:none;border:none;text-decoration:none" width="140"/></td><td data-id="__react-email-column" style="width:50%;text-align:right"><p style="font-size:0.75rem;line-height:1.3333333333333333;color:rgb(255,201,201);margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Tax Year 2026 — Q1 Notice</p></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(193,0,7);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:600px;margin-right:auto;margin-left:auto;padding-right:0rem;padding-left:0rem"><tbody><tr style="width:100%"><td><img alt="Financial planner reviewing tax documents and charts at a professional desk" height="280" src="/static/images/library/finance-planning-desk.png" style="display:block;outline:none;border:none;text-decoration:none;width:100%;object-fit:cover" width="600"/></td></tr></tbody></table></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(231,0,11);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:600px;margin-right:auto;margin-left:auto;padding-right:1.5rem;padding-left:1.5rem;padding-bottom:1rem;padding-top:1rem"><tbody><tr style="width:100%"><td><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(255,255,255);text-align:center;font-weight:700;letter-spacing:0.1em;text-transform:uppercase;margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Payment Deadline: April 15, 2026</p></td></tr></tbody></table></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(255,255,255);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:600px;margin-right:auto;margin-left:auto;padding-right:2rem;padding-left:2rem;padding-bottom:2.5rem;padding-top:2.5rem"><tbody><tr style="width:100%"><td><h1 style="color:rgb(193,0,7);font-size:1.875rem;line-height:1.25;font-weight:700;margin:0rem;margin-bottom:1rem">Your Q1 2026 Estimated Tax Payment Is Due</h1><p style="font-size:1rem;line-height:1.75rem;color:rgb(54,65,83);margin:0rem;margin-bottom:1rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">Dear Alex Johnson,</p><p style="font-size:1rem;line-height:1.75rem;color:rgb(54,65,83);margin:0rem;margin-bottom:1rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">This is an important notice from TaxWise Financial Services regarding your first-quarter estimated tax obligation for the 2026 tax year. The Internal Revenue Service requires self-employed individuals, freelancers, independent contractors, and taxpayers with income not subject to withholding to make quarterly estimated tax payments throughout the year.</p><p style="font-size:1rem;line-height:1.75rem;color:rgb(54,65,83);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Your Q1 estimated tax payment covers income earned from January 1, 2026 through March 31, 2026. Failure to pay by the April 15, 2026 deadline may result in underpayment penalties assessed by the IRS. Please review the details below carefully and take action before the deadline.</p></td></tr></tbody></table></td></tr></tbody></table><hr style="width:100%;border:none;border-top:1px solid #eaeaea;border-color:rgb(229,231,235);margin-right:2rem;margin-left:2rem"/><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(255,255,255);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:600px;margin-right:auto;margin-left:auto;padding-right:2rem;padding-left:2rem;padding-bottom:2rem;padding-top:2rem"><tbody><tr style="width:100%"><td><h2 style="color:rgb(193,0,7);font-size:1.25rem;line-height:1.4;font-weight:700;margin:0rem;margin-bottom:1.5rem;text-transform:uppercase;letter-spacing:0.025em">Your Estimated Amount Due</h2><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(254,242,242);border-style:solid;border-width:1px;border-color:rgb(255,201,201);border-radius:0.5rem;padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem;margin-bottom:1.5rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:37.5em;padding-right:1.5rem;padding-left:1.5rem;padding-bottom:1.5rem;padding-top:1.5rem"><tbody><tr style="width:100%"><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="margin-bottom:1rem"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:66.66666666666666%"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(74,85,101);font-weight:600;text-transform:uppercase;letter-spacing:0.025em;margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Q1 Federal Estimated Tax</p></td><td data-id="__react-email-column" style="width:33.33333333333333%;text-align:right"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(30,41,57);font-weight:700;margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">$3,240.00</p></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="margin-bottom:1rem"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:66.66666666666666%"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(74,85,101);font-weight:600;text-transform:uppercase;letter-spacing:0.025em;margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Q1 State Estimated Tax (CA)</p></td><td data-id="__react-email-column" style="width:33.33333333333333%;text-align:right"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(30,41,57);font-weight:700;margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">$810.00</p></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="margin-bottom:1rem"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:66.66666666666666%"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(74,85,101);font-weight:600;text-transform:uppercase;letter-spacing:0.025em;margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Self-Employment Tax (SE)</p></td><td data-id="__react-email-column" style="width:33.33333333333333%;text-align:right"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(30,41,57);font-weight:700;margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">$920.00</p></td></tr></tbody></table><hr style="width:100%;border:none;border-top:1px solid #eaeaea;border-color:rgb(255,162,162);margin-bottom:0.75rem;margin-top:0.75rem"/><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:66.66666666666666%"><p style="font-size:1.125rem;line-height:1.5555555555555556;color:rgb(193,0,7);font-weight:700;margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Total Q1 Payment Due</p></td><td data-id="__react-email-column" style="width:33.33333333333333%;text-align:right"><p style="font-size:1.5rem;line-height:1.3333333333333333;color:rgb(193,0,7);font-weight:700;margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">$4,970.00</p></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table><p style="font-size:0.75rem;line-height:1.25rem;color:rgb(106,114,130);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Account Reference: TW-2026-AJ-00847 — Tax Year 2026, Quarter 1. This estimate is based on your 2025 tax return and projected 2026 income. Amounts shown are estimates and may differ from your final tax liability.</p></td></tr></tbody></table></td></tr></tbody></table><hr style="width:100%;border:none;border-top:1px solid #eaeaea;border-color:rgb(229,231,235);margin-right:2rem;margin-left:2rem"/><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(255,255,255);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:600px;margin-right:auto;margin-left:auto;padding-right:2rem;padding-left:2rem;padding-bottom:2rem;padding-top:2rem"><tbody><tr style="width:100%"><td><h2 style="color:rgb(193,0,7);font-size:1.25rem;line-height:1.4;font-weight:700;margin:0rem;margin-bottom:1rem;text-transform:uppercase;letter-spacing:0.025em">How Your Payment Was Calculated</h2><p style="font-size:1rem;line-height:1.75rem;color:rgb(54,65,83);margin:0rem;margin-bottom:1rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">Your Q1 estimated tax payment is calculated using the IRS safe harbor method, which bases your current-year payments on 110% of your prior-year tax liability. This approach protects you from underpayment penalties even if your 2026 income turns out to be higher than expected.</p><p style="font-size:1rem;line-height:1.75rem;color:rgb(54,65,83);margin:0rem;margin-bottom:1.5rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">The figures below reflect the key inputs used to arrive at your quarterly estimate. If your income or deductions have changed significantly since filing your 2025 return, we recommend contacting your tax advisor to adjust your quarterly payments accordingly.</p><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(249,250,251);border-style:solid;border-width:1px;border-color:rgb(229,231,235);border-radius:0.5rem;padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:37.5em;padding-right:1.5rem;padding-left:1.5rem;padding-bottom:1.25rem;padding-top:1.25rem"><tbody><tr style="width:100%"><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="margin-bottom:0.75rem"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:66.66666666666666%"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(74,85,101);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">2025 Adjusted Gross Income (AGI)</p></td><td data-id="__react-email-column" style="width:33.33333333333333%;text-align:right"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(30,41,57);font-weight:600;margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">$142,500.00</p></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="margin-bottom:0.75rem"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:66.66666666666666%"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(74,85,101);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">2025 Total Federal Tax Liability</p></td><td data-id="__react-email-column" style="width:33.33333333333333%;text-align:right"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(30,41,57);font-weight:600;margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">$29,680.00</p></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="margin-bottom:0.75rem"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:66.66666666666666%"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(74,85,101);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Safe Harbor Multiplier (110%)</p></td><td data-id="__react-email-column" style="width:33.33333333333333%;text-align:right"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(30,41,57);font-weight:600;margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">x 1.10</p></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="margin-bottom:0.75rem"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:66.66666666666666%"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(74,85,101);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Annual Safe Harbor Target</p></td><td data-id="__react-email-column" style="width:33.33333333333333%;text-align:right"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(30,41,57);font-weight:600;margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">$32,648.00</p></td></tr></tbody></table><hr style="width:100%;border:none;border-top:1px solid #eaeaea;border-color:rgb(209,213,220);margin-bottom:0.75rem;margin-top:0.75rem"/><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:66.66666666666666%"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(54,65,83);font-weight:700;margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Quarterly Payment (divided by 4)</p></td><td data-id="__react-email-column" style="width:33.33333333333333%;text-align:right"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(193,0,7);font-weight:700;margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">$8,162.00</p></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table><p style="font-size:0.75rem;line-height:1.25rem;color:rgb(106,114,130);margin:0rem;margin-top:1rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Note: State and self-employment tax components are calculated separately based on California FTB requirements and IRS Schedule SE guidelines. Your effective federal tax rate used for this estimate is 22.3%.</p></td></tr></tbody></table></td></tr></tbody></table><hr style="width:100%;border:none;border-top:1px solid #eaeaea;border-color:rgb(229,231,235);margin-right:2rem;margin-left:2rem"/><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(255,255,255);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:600px;margin-right:auto;margin-left:auto;padding-right:2rem;padding-left:2rem;padding-bottom:2rem;padding-top:2rem"><tbody><tr style="width:100%"><td><h2 style="color:rgb(193,0,7);font-size:1.25rem;line-height:1.4;font-weight:700;margin:0rem;margin-bottom:0.5rem;text-transform:uppercase;letter-spacing:0.025em">Payment Options</h2><p style="font-size:1rem;line-height:1.75rem;color:rgb(54,65,83);margin:0rem;margin-bottom:1.5rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">The IRS and California FTB offer several methods to submit your estimated tax payment. Choose the option that works best for you. All payments must be received or postmarked by April 15, 2026 to avoid late penalties.</p><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="border-left-style:solid;border-left-width:4px;border-color:rgb(231,0,11);background-color:rgb(255,255,255);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem;margin-bottom:1.25rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:37.5em;padding-left:1.25rem;padding-right:0rem;padding-bottom:0.5rem;padding-top:0.5rem"><tbody><tr style="width:100%"><td><h3 style="color:rgb(16,24,40);font-size:1rem;line-height:1.5;font-weight:700;margin:0rem;margin-bottom:0.25rem">Option 1: Online Bank Transfer (ACH / Direct Pay)</h3><p style="font-size:0.875rem;line-height:1.5rem;color:rgb(74,85,101);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Pay directly from your checking or savings account through the IRS Direct Pay portal at irs.gov/directpay or the California FTB Web Pay system. No registration required. Processing is immediate and there are no transaction fees. This is the fastest and most reliable method.</p></td></tr></tbody></table></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="border-left-style:solid;border-left-width:4px;border-color:rgb(255,100,103);background-color:rgb(255,255,255);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem;margin-bottom:1.25rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:37.5em;padding-left:1.25rem;padding-right:0rem;padding-bottom:0.5rem;padding-top:0.5rem"><tbody><tr style="width:100%"><td><h3 style="color:rgb(16,24,40);font-size:1rem;line-height:1.5;font-weight:700;margin:0rem;margin-bottom:0.25rem">Option 2: Credit or Debit Card</h3><p style="font-size:0.875rem;line-height:1.5rem;color:rgb(74,85,101);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Pay using a Visa, Mastercard, American Express, or Discover card through an IRS-authorized payment processor such as PayUSAtax, Pay1040, or ACI Payments. Please note that a convenience fee of approximately 1.85% to 1.98% of the payment amount will be charged by the processor. This fee is not refundable and is not paid to the IRS.</p></td></tr></tbody></table></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="border-left-style:solid;border-left-width:4px;border-color:rgb(255,162,162);background-color:rgb(255,255,255);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem;margin-bottom:0.5rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:37.5em;padding-left:1.25rem;padding-right:0rem;padding-bottom:0.5rem;padding-top:0.5rem"><tbody><tr style="width:100%"><td><h3 style="color:rgb(16,24,40);font-size:1rem;line-height:1.5;font-weight:700;margin:0rem;margin-bottom:0.25rem">Option 3: Check or Money Order by Mail</h3><p style="font-size:0.875rem;line-height:1.5rem;color:rgb(74,85,101);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Make your check or money order payable to the United States Treasury. Write your Social Security Number, the tax year (2026), and the notation "1040-ES Q1" in the memo line. Mail your payment with the enclosed Form 1040-ES payment voucher. Allow 7 to 10 business days for postal delivery and ensure your envelope is postmarked no later than April 15, 2026.</p></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table><hr style="width:100%;border:none;border-top:1px solid #eaeaea;border-color:rgb(229,231,235);margin-right:2rem;margin-left:2rem"/><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(254,242,242);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:600px;margin-right:auto;margin-left:auto;padding-right:2rem;padding-left:2rem;padding-bottom:2rem;padding-top:2rem"><tbody><tr style="width:100%"><td><h2 style="color:rgb(193,0,7);font-size:1.25rem;line-height:1.4;font-weight:700;margin:0rem;margin-bottom:1rem;text-transform:uppercase;letter-spacing:0.025em">Mailing Address for Check Payments</h2><p style="font-size:1rem;line-height:1.75rem;color:rgb(54,65,83);margin:0rem;margin-bottom:1.25rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">If you choose to pay by check or money order, please mail your payment to the appropriate IRS processing center based on your state of residence. Since your account is registered in California, please use the following address:</p><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(255,255,255);border-style:solid;border-width:1px;border-color:rgb(255,201,201);border-radius:0.5rem;padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:37.5em;padding-right:1.5rem;padding-left:1.5rem;padding-bottom:1.25rem;padding-top:1.25rem"><tbody><tr style="width:100%"><td><p style="font-size:0.75rem;line-height:1.3333333333333333;color:rgb(106,114,130);text-transform:uppercase;letter-spacing:0.1em;font-weight:600;margin:0rem;margin-bottom:0.5rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">Federal — IRS Mailing Address</p><p style="font-size:0.875rem;line-height:1.5rem;color:rgb(30,41,57);margin:0rem;margin-bottom:0.25rem;font-weight:600;margin-top:0rem;margin-left:0rem;margin-right:0rem">Internal Revenue Service</p><p style="font-size:0.875rem;line-height:1.5rem;color:rgb(54,65,83);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">P.O. Box 510000</p><p style="font-size:0.875rem;line-height:1.5rem;color:rgb(54,65,83);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">San Francisco, CA 94151-5100</p><hr style="width:100%;border:none;border-top:1px solid #eaeaea;border-color:rgb(229,231,235);margin-bottom:1rem;margin-top:1rem"/><p style="font-size:0.75rem;line-height:1.3333333333333333;color:rgb(106,114,130);text-transform:uppercase;letter-spacing:0.1em;font-weight:600;margin:0rem;margin-bottom:0.5rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">State — California FTB Mailing Address</p><p style="font-size:0.875rem;line-height:1.5rem;color:rgb(30,41,57);margin:0rem;margin-bottom:0.25rem;font-weight:600;margin-top:0rem;margin-left:0rem;margin-right:0rem">Franchise Tax Board</p><p style="font-size:0.875rem;line-height:1.5rem;color:rgb(54,65,83);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">P.O. Box 942867</p><p style="font-size:0.875rem;line-height:1.5rem;color:rgb(54,65,83);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Sacramento, CA 94267-0008</p></td></tr></tbody></table></td></tr></tbody></table><p style="font-size:0.75rem;line-height:1.25rem;color:rgb(106,114,130);margin:0rem;margin-top:1rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Do not send both federal and state payments in the same envelope. Each payment must be mailed separately with its corresponding voucher. Retain your postal receipt as proof of timely mailing.</p></td></tr></tbody></table></td></tr></tbody></table><hr style="width:100%;border:none;border-top:1px solid #eaeaea;border-color:rgb(229,231,235);margin-right:2rem;margin-left:2rem"/><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(255,255,255);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:600px;margin-right:auto;margin-left:auto;padding-right:2rem;padding-left:2rem;padding-bottom:2rem;padding-top:2rem"><tbody><tr style="width:100%"><td><h2 style="color:rgb(193,0,7);font-size:1.25rem;line-height:1.4;font-weight:700;margin:0rem;margin-bottom:1rem;text-transform:uppercase;letter-spacing:0.025em">Late Payment Penalties</h2><p style="font-size:1rem;line-height:1.75rem;color:rgb(54,65,83);margin:0rem;margin-bottom:1rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">If you do not pay your Q1 estimated taxes by April 15, 2026, the IRS will assess an underpayment penalty. This penalty is calculated based on the amount underpaid, the period during which the underpayment existed, and the current IRS underpayment interest rate, which is set quarterly.</p><p style="font-size:1rem;line-height:1.75rem;color:rgb(54,65,83);margin:0rem;margin-bottom:1.5rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">For 2026, the IRS underpayment penalty rate is the federal short-term rate plus 3 percentage points, currently totaling approximately 7% per annum. The penalty accrues from the due date of each quarterly payment until the date the underpayment is satisfied.</p><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(193,0,7);border-radius:0.5rem;padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:37.5em;padding-right:1.5rem;padding-left:1.5rem;padding-bottom:1.25rem;padding-top:1.25rem"><tbody><tr style="width:100%"><td><h3 style="color:rgb(255,255,255);font-size:1rem;line-height:1.5;font-weight:700;margin:0rem;margin-bottom:0.75rem">Estimated Penalty If Payment Is Late</h3><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="margin-bottom:0.5rem"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:66.66666666666666%"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(255,201,201);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">30 Days Late</p></td><td data-id="__react-email-column" style="width:33.33333333333333%;text-align:right"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(255,255,255);font-weight:600;margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">approx. $28.70</p></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="margin-bottom:0.5rem"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:66.66666666666666%"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(255,201,201);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">60 Days Late</p></td><td data-id="__react-email-column" style="width:33.33333333333333%;text-align:right"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(255,255,255);font-weight:600;margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">approx. $57.40</p></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:66.66666666666666%"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(255,201,201);margin:0rem;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">90 Days Late</p></td><td data-id="__react-email-column" style="width:33.33333333333333%;text-align:right"><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(255,255,255);font-weight:600;margin:0rem;text-align:right;margin-top:0rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">approx. $86.10</p></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table><p style="font-size:0.75rem;line-height:1.25rem;color:rgb(106,114,130);margin:0rem;margin-top:1rem;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Penalty estimates above are illustrative and based on the $4,970.00 Q1 federal tax amount at 7% per annum. Actual penalties may vary. California FTB assesses a separate underpayment penalty at 5% per annum on any underpaid state amounts.</p></td></tr></tbody></table></td></tr></tbody></table><hr style="width:100%;border:none;border-top:1px solid #eaeaea;border-color:rgb(229,231,235);margin-right:2rem;margin-left:2rem"/><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(255,255,255);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:600px;margin-right:auto;margin-left:auto;padding-right:2rem;padding-left:2rem;padding-bottom:2.5rem;padding-top:2.5rem"><tbody><tr style="width:100%"><td><h2 style="color:rgb(16,24,40);font-size:1.25rem;line-height:1.4;font-weight:700;margin:0rem;margin-bottom:0.75rem;text-align:center">Ready to Submit Your Payment?</h2><p style="font-size:1rem;line-height:1.75rem;color:rgb(74,85,101);margin:0rem;margin-bottom:2rem;text-align:center;margin-top:0rem;margin-left:0rem;margin-right:0rem">Use one of the options below to complete your Q1 estimated tax payment before the April 15, 2026 deadline. If you have questions about your amount due or need to adjust your estimate, contact your TaxWise advisor directly.</p><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:50%;padding-right:0.5rem;text-align:center"><a href="https://taxwise.example.com/pay-online?ref=q1-2026&account=TW-2026-AJ-00847" style="line-height:1.4285714285714286;text-decoration:none;display:block;max-width:100%;mso-padding-alt:0px;background-color:rgb(231,0,11);color:rgb(255,255,255);font-size:0.875rem;font-weight:700;padding-right:24px;padding-left:24px;padding-bottom:16px;padding-top:16px;border-radius:0.5rem;text-decoration-line:none;text-align:center;width:100%;box-sizing:border-box" target="_blank"><span><!--[if mso]><i style="mso-font-width:400%;mso-text-raise:24" hidden>   </i><![endif]--></span><span style="max-width:100%;display:inline-block;line-height:120%;mso-padding-alt:0px;mso-text-raise:12px">Pay Online Now</span><span><!--[if mso]><i style="mso-font-width:400%" hidden>   ​</i><![endif]--></span></a></td><td data-id="__react-email-column" style="width:50%;padding-left:0.5rem;text-align:center"><a href="https://taxwise.example.com/voucher/download?ref=q1-2026&account=TW-2026-AJ-00847" style="line-height:1.4285714285714286;text-decoration:none;display:block;max-width:100%;mso-padding-alt:0px;background-color:rgb(255,255,255);color:rgb(231,0,11);font-size:0.875rem;font-weight:700;padding-right:24px;padding-left:24px;padding-bottom:16px;padding-top:16px;border-radius:0.5rem;text-decoration-line:none;text-align:center;width:100%;box-sizing:border-box;border-style:solid;border-width:1px;border-color:rgb(231,0,11)" target="_blank"><span><!--[if mso]><i style="mso-font-width:400%;mso-text-raise:24" hidden>   </i><![endif]--></span><span style="max-width:100%;display:inline-block;line-height:120%;mso-padding-alt:0px;mso-text-raise:12px">Download Voucher</span><span><!--[if mso]><i style="mso-font-width:400%" hidden>   ​</i><![endif]--></span></a></td></tr></tbody></table><p style="font-size:0.75rem;line-height:1.25rem;color:rgb(153,161,175);margin:0rem;margin-top:1.5rem;text-align:center;margin-bottom:0rem;margin-left:0rem;margin-right:0rem">Payments processed through the TaxWise portal are transmitted securely via 256-bit SSL encryption. Your payment data is never stored on our servers.</p></td></tr></tbody></table></td></tr></tbody></table><hr style="width:100%;border:none;border-top:1px solid #eaeaea;border-color:rgb(229,231,235);margin-right:2rem;margin-left:2rem"/><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(249,250,251);padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:600px;margin-right:auto;margin-left:auto;padding-right:2rem;padding-left:2rem;padding-bottom:2rem;padding-top:2rem"><tbody><tr style="width:100%"><td><h2 style="color:rgb(30,41,57);font-size:1.125rem;line-height:1.5555555555555556;font-weight:700;margin:0rem;margin-bottom:1.25rem">Additional Resources</h2><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:50%;padding-right:0.75rem"><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(255,255,255);border-style:solid;border-width:1px;border-color:rgb(229,231,235);border-radius:0.5rem;padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem;margin-bottom:1rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:37.5em;padding-right:1rem;padding-left:1rem;padding-bottom:1rem;padding-top:1rem"><tbody><tr style="width:100%"><td><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(193,0,7);font-weight:700;margin:0rem;margin-bottom:0.25rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">IRS Form 1040-ES Guide</p><p style="font-size:0.75rem;line-height:1.25rem;color:rgb(74,85,101);margin:0rem;margin-bottom:0.75rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">Download the official IRS estimated tax worksheet and instructions for 2026.</p><a href="https://www.irs.gov/forms-pubs/about-form-1040-es" style="color:rgb(231,0,11);text-decoration-line:underline;font-size:0.75rem;line-height:1.3333333333333333;font-weight:600" target="_blank">View on IRS.gov</a></td></tr></tbody></table></td></tr></tbody></table></td><td data-id="__react-email-column" style="width:50%;padding-left:0.75rem"><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(255,255,255);border-style:solid;border-width:1px;border-color:rgb(229,231,235);border-radius:0.5rem;padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem;margin-bottom:1rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:37.5em;padding-right:1rem;padding-left:1rem;padding-bottom:1rem;padding-top:1rem"><tbody><tr style="width:100%"><td><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(193,0,7);font-weight:700;margin:0rem;margin-bottom:0.25rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">2026 Tax Calendar</p><p style="font-size:0.75rem;line-height:1.25rem;color:rgb(74,85,101);margin:0rem;margin-bottom:0.75rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">View all four quarterly estimated tax deadlines and important filing dates for 2026.</p><a href="https://taxwise.example.com/tax-calendar-2026" style="color:rgb(231,0,11);text-decoration-line:underline;font-size:0.75rem;line-height:1.3333333333333333;font-weight:600" target="_blank">View Tax Calendar</a></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation"><tbody style="width:100%"><tr style="width:100%"><td data-id="__react-email-column" style="width:50%;padding-right:0.75rem"><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(255,255,255);border-style:solid;border-width:1px;border-color:rgb(229,231,235);border-radius:0.5rem;padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:37.5em;padding-right:1rem;padding-left:1rem;padding-bottom:1rem;padding-top:1rem"><tbody><tr style="width:100%"><td><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(193,0,7);font-weight:700;margin:0rem;margin-bottom:0.25rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">Adjust Your Withholding</p><p style="font-size:0.75rem;line-height:1.25rem;color:rgb(74,85,101);margin:0rem;margin-bottom:0.75rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">If your income has changed, use our calculator to update your quarterly estimates for Q2 through Q4.</p><a href="https://taxwise.example.com/estimate-calculator" style="color:rgb(231,0,11);text-decoration-line:underline;font-size:0.75rem;line-height:1.3333333333333333;font-weight:600" target="_blank">Open Calculator</a></td></tr></tbody></table></td></tr></tbody></table></td><td data-id="__react-email-column" style="width:50%;padding-left:0.75rem"><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="background-color:rgb(255,255,255);border-style:solid;border-width:1px;border-color:rgb(229,231,235);border-radius:0.5rem;padding-right:0rem;padding-left:0rem;padding-bottom:0rem;padding-top:0rem"><tbody><tr><td><table align="center" width="100%" border="0" cellPadding="0" cellSpacing="0" role="presentation" style="max-width:37.5em;padding-right:1rem;padding-left:1rem;padding-bottom:1rem;padding-top:1rem"><tbody><tr style="width:100%"><td><p style="font-size:0.875rem;line-height:1.4285714285714286;color:rgb(193,0,7);font-weight:700;margin:0rem;margin-bottom:0.25rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">Speak With an Advisor</p><p style="font-size:0.75rem;line-height:1.25rem;color:rgb(74,85,101);margin:0rem;margin-bottom:0.75rem;margin-top:0rem;margin-left:0rem;margin-right:0rem">Have questions about your tax situation? 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