Tax forms



FormSubmissionDueNotes

DE 4 Withholding allowance

Purpose: To compute the amount of taxes to be withheld from employee's wages which reflects on state tax withholding obligation.

Interval: Employee

Full name: Employee's Withholding Allowance Certificate

Print: 1 copies on Letter paper

  • Give a blank form to a new employee or to an employee who have change their tax situation.
  • The employee fills this form in and return it back to the employer.
  • The employer keeps the D-4 on their record.
  • This form can be filled in online and then printed out.
Form due:

Payment due:
This form does not change the federal withholding allowances of the employee. More notes: here
FormSubmissionDueNotes

DE 34 New hire

Purpose: To report all newly hired and rehired employees.

Interval: Employee

Full name: Report of New Employee(s)

Print: 1 copies on Letter paper

  • Type in upper case. Do not use dashes, slashes, commas, or periods.
  • Can be submitted electronically through the e-business or fill in the DE 34 form either online or paper, then send to the EDD: Employment Development Department, PO Box 997016 MIC 96, West Sacramento CA 95799-7016 or Fax to: 916-319-4400.
Form due:

Payment due:
  • Employee who is rehired after a separation of at least 60 consecutive days must also be reported.
  • This new employee registration can also be done online.
FormSubmissionDueNotes

DE 9 Wages report

Purpose: To reconcile the tax and withholding amount withheld from employee and with the tax paid with DE-88ALL deposits for the quarter.

Interval: Quarterly

Full name: Quarterly Contribution Return and Report of Wages

Print: 1 copies on Letter paper

  • Type all information needed.
  • Use 10 or 12 point Lucinda Console or Courier font.
  • Use black ink only
  • Do not use a dot matrix printer
  • All letters must be printed in upper case only.
Form due:

Payment due:
  • This form can be filed online using the EDDss e-Services for Business https://eddservices.edd.ca.gov/.
  • If filing manually, the DE 9 and DE 9C must be mailed together to State of California, Employment Development Department.
  • Do not send payment with this form and do not post the DE 88ALL deposit together with this form.
FormSubmissionDueNotes

DE 9ADJ Wages adjustment

Purpose: To file a claim for refund, adjusting the subject wages or taxes, adjusting Personal Income Tax(PIT) wages or withholding, correcting employee(s) Social Security Number(s) (SSN) or name(s), or reporting employee(s) previously not reported to the EDD.

Interval: Other

Full name: Quarterly Contribution and Wage Adjustment Form

Print: 1 copies on Letter paper

  • Type all information needed.
  • Use 10 or 12 point Lucinda Console or Courier font.
  • Use black ink only
  • Do not use a dot matrix printer
  • All letters must be printed in upper case only.
Form due:

Payment due:
  • This form can be filed online using the EDDss e-Services for Business https://eddservices.edd.ca.gov/.
  • If you have issued a Form W-2, do not refund the PIT overwithholdings to the employee nor change the PIT withholding amount on the Form W-2. The employee will receive a credit when the California Resident Income Tax Return (Form 540) is filed with the Franchise Tax Board.
FormSubmissionDueNotes

DE 9C Wages breakdown

Purpose: To report the breakdown of the reconciliation of the taxes withheld from employee and with the taxes paid with DE-88ALL deposits for the quarter.

Interval: Quarterly

Full name: Quarterly Contribution Return and Report of Wages (Continuation)

Print: 1 copies on Letter paper

  • Type all information needed.
  • Use 10 or 12 point Lucinda Console or Courier font.
  • Use black ink only
  • Do not use a dot matrix printer
  • All letters must be printed in upper case only.
Form due:

Payment due:
  • This form can be filed using the EDDss e-Services for Business online.
  • If filing manually, the DE 9 and DE 9C must be mailed together to:State of California, Employment Development Department.
  • Do not send payment with this form and do not post the DE 88ALL deposit together with this form.
  • If you did not have to pay any wages this quarter, tick the box c 'No Payroll'
FormSubmissionDueNotes

DE 88ALL Deposit

Purpose: To report payroll tax deposit payment.

Interval: Other

Full name: Payroll Tax Deposit

Print: 1 copies on Letter paper

  • For quarter covered: Use the last two digit of the year followed by the number of the quarter (e.g. for first quarter of 2014 its 141).
  • Please write your employer account number and tax period on your check or money order.
    Form due:

    Payment due:
    Do not enter negative or credit amounts. This form is not needed when paying electronically via https://eddservices.edd.ca.gov/index.html. More notes: here
    FormSubmissionDueNotes

    DE 542 Contractors

    Purpose: To report any new independent contractors starting work for the company.

    Interval: Other

    Full name: Report of Independent Contractor(s)

    Print: 1 copies on Letter paper

    Can be submitted electronically through the e-business or fill in the DE 542 form either online or paper to: Employment Development Department, P.O. Box 997350, MIC 96 Sacramento, CA 95899-7350 or fax to: 916-319-4410.
    Form due:

    Payment due:
    Contractors that are corporations, general partnerships, limited liability partnerships, and limited liability companies are not required to report. More notes: here
    FormSubmissionDueNotes

    940 FUTA return

    Purpose: To report federal employer tax that is used to help fund state workforce agencies.

    Interval: Yearly

    Full name: Employer's Annual Federal Unemployment (FUTA) Tax Return
    Form due:

    Payment due:
    If your total FUTA tax after adjustments is more than $500, you must make deposits by electronic funds transfer. If your FUTA tax is $500 or less in a quarter, carry it over to the next quarter until your cumulative tax is more than $500. Do not staple or attach the Form 940-V to your payment. More notes: here & here
    FormSubmissionDueNotes

    941 Withholding return

    Purpose: To report all federal payroll tax which was withheld from employee's salary by the employer.

    Interval: Quarterly

    Full name: Employer's Quarterly Federal Tax Return

    Print: 2 copies on Letter paper

  • Do not enter dollar signs and decimal points
  • Staple multiple sheets in the upper left corner when filing.
  • Send to the Department of Treasury office that is near you
  • Keep a copy for your record.
  • If a payment is attached to the form 941 when submitted, then the 941-V must be attached with the payment and the form.
  • Form due:

    Payment due:
    Leave blank any data field (except lines 1, 2, and 10) with a value of zero. More notes: here & here
    FormSubmissionDueNotes

    944 Withholding return

    Purpose: To report all federal tax which was withheld from employee's salary by the employer annually. This is only for smaller employers who pay $4,000 or less in wages, their annual federal tax liabilities are generally $1,000 or less, or the IRS has told you to do so, otherwise, employers should file form 941 quarterly.

    Interval: Yearly

    Full name: Employer's ANNUAL Federal Tax Return

    Print: 2 copies on Letter paper

    • Enter your EIN, name, and address in the spaces provided.
    • enter your name and EIN at the top of page 2
    • Do not use your social security number (SSN) or individual taxpayer identification number (ITIN).
    • Use 12-point Courier font (if possible) for all entries if you are using a typewriter or computer.
    • Do not enter dollar signs and decimal points. Commas are optional. Report dollars to the left of the preprinted decimal point and cents to the right of it.
    • Enter negative amounts using a minus sign (if possible). Otherwise, use parentheses.
    • Enter your name and EIN on all pages and attachments.
    • Staple multiple sheets in the upper left corner when filing.
    Form due:

    Payment due:
    If you are mailing your form, please look on the IRS link for mailing address depending which state you are in. If sending payments, please use the Form 944-V Voucher on the 3rd page. More notes: here & here
    FormSubmissionDueNotes

    W-3 Statement transmittal

    Purpose: Summary page of all W-2 forms issued by the employer to the federal government. It is only used on paper filing of W-2. There is no need to use this form if filing online.

    Interval: Yearly

    Full name: Transmittal of Wage and Tax Statements

    Print: 2 copies on Letter paper

    Send one copy of Form W-3 with Copy A of Form(s) W-2 to the SSA, and the employer keep one copy of Form W-3 for their records.
    Form due:

    Payment due:
    If you file Forms W-2 and W-3 electronically, do not mail the paper Forms W-2 and W-3 to the Social Security Administration. More notes: here & here
    FormSubmissionDueNotes

    W-3c Transmittal Correction

    Purpose: To submit any corrections of error found in the original summary page of all W-2 forms issued by the employer to the federal government. It is only used on paper filing of W-2. No need to use this form if filing online.

    Interval: Other

    Full name: Transmittal of Corrected Wage and Tax Statements etc

    Print: 2 copies on Letter paper

    Send one copy of Form W-3 with Copy A of Form(s) W-2 to the SSA, and the employer keep one copy of Form W-3 for their records.
    Form due:

    Payment due:
    If you file Forms W-2 and W-3 electronically, do not mail the paper Forms W-2 and W-3 to the Social Security Administration. More notes: here & here
    FormSubmissionDueNotes

    IRS W-4

    Purpose: A form completed by an employee to indicate his or her tax situation in order for the employer to withhold the correct amount of tax from an employee's paycheck.

    Interval: Employee

    Full name: Employee's Withholding Allowance Certificate

    Print: 1 copies on Letter paper

    Before first pay check when starting a new job or as soon as employee's situation changes. Give a blank form to a new employee or to an employee who have change their tax situation. The employee fills this form in and return it back to the employer. The employer keeps the W-4 for their record.
    Form due:

    Payment due:
    This form is not to be submitted to IRS, but employers must keep this form for 4 years, and submitted to IRS if requested. More notes: here & here
    FormSubmissionDueNotes

    I-9 Verification

    Purpose: To verify an employee's identity and to establish that the worker is eligible to accept employment in the United States.

    Interval: Employee

    Full name: Employment Eligibility Verification

    Print: 6 copies on Letter paper

    • Newly hired employees must complete and sign section 1, no later than the first day of employment.
    • The employee must also present his or her employer with acceptable documents evidencing identity and employment authorization.
    • The employer examines the employment eligibility and identity document(s) that the employee presents to determine whether the document(s) are genuine.
    • The employer then fills in section 2 relating to the documents provided by the employee.
    Form due:

    Payment due:
    • Section 1 should not be completed before the employee accepted a job offer.
    • The list of acceptable documents can be found on the last page of the form.
    • Do not send completed form to U.S. Citizenship and Immigration Services (USCIS) or Immigration and Customs Enforcement (ICE).
    More notes: here
    FormSubmissionDueNotes

    W-2 Salary Statement

    Purpose: To report wages and salaries paid and taxes withheld for each employee to the federal government.

    Interval: Employee

    Full name: Wage and Tax Statement

    Print: 1 copies on Letter paper

    1. Use black ink in 12-point Courier font.
    2. Send the whole Copy A page of Form W-2 with Form W-3 to the SSA (Social Security Administration).
    3. Send Copy 1 to your state, city or local tax department (if required).
    4. Give Copies B, C, and 2 to your employee (which they will need to send one copy to IRS)
    5. Keep Copy D, and a copy of Form W-3, for the employers records for 4 years.
    Must be accompanied by the Form W-3 if filing by post.
    Form due:

    Payment due:
    • Copy A is read by machine and must be typed clearly with no corrections made to the entries and with no entries exceeding the size of the boxes.
    • All dollar entries on Copy A without the dollar sign and comma but with the decimal point (00000.00)
    • Do not staple Forms W-2 together or to Form W-3.
    • File Forms W-2 either alphabetically by employees' last names or numerically by employees' SSNs.
    • Do not send any payment with Forms W-2 and W-3.
    Copy A must NOT be printed off the website, can only be ordered from the official scannable form which can be found on the IRS website. Refer to the IRS website to select the appropriate mailing address. If you file Forms W-2 and W-3 electronically, do not mail the paper Forms W-2 and W-3 to the Social Security Administration. More notes: here & here & here
    FormSubmissionDueNotes

    W-2c Statement corrections

    Purpose: To report corrections on errors that was found on the previously filed W-2.

    Interval: Employee

    Full name: Corrected Wage and Tax Statement

    Print: 6 copies on Letter paper

    1. Use black ink in 12-point Courier font.
    2. Send the whole Copy A page of Form W-2 with Form W-3 to the SSA (Social Security Administration).
    3. Send Copy 1 to your state, city or local tax department (if required).
    4. Give Copies B, C, and 2 to your employee (which they will need to send one copy to IRS)
    5. Keep Copy D, and a copy of Form W-3, for the employers records for 4 years.
    Form due:

    Payment due:
    • Copy A is read by machine and must be typed clearly with no corrections made to the entries and with no entries exceeding the size of the boxes.
    • All dollar entries on Copy A without the dollar sign and comma but with the decimal point (00000.00)
    • Do not staple Forms W-2 together or to Form W-3.
    • File Forms W-2 either alphabetically by employees' last names or numerically by employees' SSNs.
    • Do not send any payment with Forms W-2 and W-3.
    Copy A must NOT be printed off the website, can only be ordered from the official scannable form which can be found on the IRS website. Refer to the IRS website to select the appropriate mailing address. More notes: here & here & here
    FormSubmissionDueNotes

    1099 Contractor

    Purpose: To record payments made by businesses to independent contractors or non-employee whom you paid $600 or more, or $10 or more in royalties.

    Interval: Employee

    Full name: Miscellaneous Income

    Print: 1 copies on Letter paper

    Fill in the form.
    • Copy A is submitted to the IRS by the employer/company
    • Copy 1 is submitted to the state tax department by the employer/company
    • Copy B is for the contractor or individual non-employee
    • Copy 2 is given to the contractor or individual non-employee for filing with the state tax return
    • Copy C is kept by the employer/company
    Form due:

    Payment due:
    You must send an individual (non-employee) a 1099-MISC showing the total amount you paid for that year, if you paid $600 or more to the non-employee or $10 or more in royalties during the year. You cannot use 1099-MISC copies downloaded from the Internet. Copy A of the 1099-MISC form is in a specific color of red ink and cannot be duplicated. More notes: here & here