Once your sales tax liability crosses a certain size, certain states require you to make an estimated tax payment before your regular return is due. This is called a prepayment. Prepayments help states collect revenue more evenly and on time throughout the year. This article covers which states, how you'll find out, and where prepayments show up in your dashboard.
Which states require prepayments
Requirements are determined by each state based on your sales tax history and applicable threshold. We can help you understand your specific requirements, but these state requirements aren’t negotiable.
🔵 Numeral currently supports prepayments in the following states –
California
Florida
Georgia
Illinois
Massachusetts
New Jersey
New York
North Carolina
Ohio
Pennsylvania.
How you'll find out
States typically notify you by letter once you meet their prepayment requirements.
🟢 If you have a Numeral virtual mailbox: We monitor your state notices and will set up the prepayment on your account when we receive one. We’ll let you know if it applies to you.
🟡 If you don’t have a Numeral virtual mailbox: Please send us any state notices as soon as you receive them so we have time to set up the prepayment before the state deadline.
Where prepayments show up
A prepayment only appears in your dashboard once it actually applies to you — there's no separate list of "prepayment states" to check in advance. Once it's set up, you'll see prepayment filings in your Filings list tagged "Prepayment."
🔵 In Florida and Georgia, the prepayment is built into your regular return, so you only review and approve one filing.
In the other prepayment states, it's a separate filing that follows the same review process as your regular returns.
State-specific resources
Prepayment requirements vary by state and can depend on your filing history or tax liability. Here’s a quick overview of the states where Numeral currently supports prepayments, along with a link to the source page on the state's website.
State | Quick overview | State guidance |
🇺🇸 California | Prepayments generally apply when your estimated average monthly tax liability is $17,000 or more and the state notifies you that you’re required to prepay. | |
🇺🇸 Florida | Prepayments generally apply when you paid $200,000 or more in sales tax during the preceding state fiscal year. | |
🇺🇸 Georgia | Prepayments generally apply when your prior-year state sales tax liability was more than $60,000. | |
🇺🇸 Illinois | Prepayments generally apply when your average monthly sales tax liability was $20,000 or more during the preceding four complete calendar quarters. | |
🇺🇸 Massachusetts | Advance payments generally apply when your prior-year cumulative liability is more than $150,000. | |
🇺🇸 New Jersey | Monthly prepayments generally apply when you collected more than $30,000 in New Jersey sales and use tax during the preceding calendar year, with a monthly payment required when the current month's tax due exceeds $500. | |
🇺🇸 New York | Prepayment requirements are based on your filing history and are reported using the state’s ST-809 form. The current state guidance does not provide a simple threshold to summarize here. | |
🇺🇸 North Carolina | Monthly prepayments generally apply when your sales and use tax liability is consistently at least $20,000 per month. | |
🇺🇸 Ohio | Prepayment requirements depend on your assigned filing frequency and state requirements. The current state guidance does not provide a simple threshold to summarize here. | |
🇺🇸 Pennsylvania | Accelerated prepayments generally apply beginning at $25,000 in applicable prior-period tax liability, with different rules for businesses at $100,000+. |
Need help understanding your specific requirements? If the state guidance above doesn’t answer your question, our team can share what we know about how the requirement applies to your account.
💬 Questions? Reach out to our team anytime via the messaging widget in your Numeral dashboard.