All California forms

Federal payroll forms

  940 FUTA return — Employer's Annual Federal Unemployment (FUTA) Tax Return

  941 Withholding return — Employer's Quarterly Federal Tax Return

  944 Withholding return — Employer's Annual Federal Tax Return

  W-3 Statement transmittal — Transmittal of Wage and Tax Statements

  W-3c Transmittal Correction — Transmittal of Corrected Wage and Tax Statements etc

California payroll forms

  DE 9 Wages report — Quarterly Contribution Return and Report of Wages

  DE 9C Wages breakdown — Quarterly Contribution Return and Report of Wages (Continuation)

  DE 88ALL Deposit — Payroll Tax Deposit

  DE 542 Contractors — Report of Independent Contractor(s)

Federal employee forms

  IRS W-4 — Employee's Withholding Allowance Certificate

  I-9 Verification — Employment Eligibility Verification

  W-2 Salary Statement — Wage and Tax Statement

  W-2c Statement corrections — Corrected Wage and Tax Statement

  1099 Contractor — Miscellaneous Income

California employee forms

  DE 4 Withholding allowance — Employee's Withholding Allowance Certificate

  DE 34 New hire — Report of New Employee(s)



Federal payroll forms

 940 FUTA returnSubmissionNotes

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
If your total FUTA tax after adjustments is more than $500, you must make deposits by electronic funds transfer. Do not staple or attach the Form 940-V to your payment. More notes: here & here
 941 Withholding returnSubmissionNotes

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
  • 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.
  • Print: 2 copies on Letter paper

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

    Purpose: To report all federal tax which was withheld from employee's salary by the employer. 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
    • Do not use your social security number (SSN) or individual taxpayer identification number (ITIN) on the EIN field.
    • Use 12-point Courier font (if possible) for all entries if you are using a typewriter or computer.
    • 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.

    Print: 2 copies on Letter paper

    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
     W-3 Statement transmittalSubmissionNotes

    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
    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.

    Print: 2 copies on Letter paper

    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
     W-3c Transmittal CorrectionSubmissionNotes

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

    Print: 2 copies on Letter paper

    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. Do not staple or tape the Forms W-2c to Form W-3c or to each other. Must submit soon as possible an error is discovered. More notes: here & here

    California payroll forms

     DE 9 Wages reportSubmissionNotes

    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
    • 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.

    Print: 1 copies on Letter paper

    • This form can be filed online using the EDDss e-Services for Business.
    • 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.
     DE 9C Wages breakdownSubmissionNotes

    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)
    • 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.

    Print: 1 copies on Letter paper

    • 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'
     DE 88ALL DepositSubmissionNotes

    Purpose: To report payroll tax deposit payment.

    Interval: Quarterly

    Full name: Payroll Tax Deposit
    • 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.

        Print: 1 copies on Letter paper

    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
     DE 542 ContractorsSubmissionNotes

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

    Interval: Other

    Full name: Report of Independent Contractor(s)

    Must be submitted to EDD within 20 days of paying/contracting for $600 or more in services.

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

    Print: 1 copies on Letter paper

    Contractors that are corporations, general partnerships, limited liability partnerships, and limited liability companies are not required to report. The company must file a Form 1099-MISC for the services performed by the independent contractor showing the total for the year. More notes: here

    Federal employee forms

     IRS W-4SubmissionNotes

    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
    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.

    Print: 1 copies on Letter paper

    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
     I-9 VerificationSubmissionNotes

    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
    • Newly hired employees must complete and sign section 1, no later than the first day of employment.
    • The employee must also present acceptable documents evidencing identity and employment authorization to the employer.
    • 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.

    Print: 6 copies on Letter paper

    • 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 USCIS or Immigration and Customs Enforcement. Form I-9 must be retained and stored by the employer either for three years after the date of hire or for one year after employment is terminated, whichever is later.
    More notes: here & here
     W-2 Salary StatementSubmissionNotes

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

    Interval: Employee

    Full name: Wage and Tax Statement
    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.

    If submitting by e-file then the due date is March 31.

    Print: 1 copies on Letter paper

    • 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.
    • 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.

    This form is to be given to the employee by January 31. Submitted to the IRS by February 28 or March 31 if submitting online. If this day is a Saturday, Sunday or legal holiday, it must be submitted by the first working day AFTER.

    More notes: here & here & here
     W-2c Statement correctionsSubmissionNotes

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

    Interval: Employee

    Full name: Corrected Wage and Tax Statement
    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.

    Print: 6 copies on Letter paper

    • 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.
    • 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
     1099 ContractorSubmissionNotes

    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
    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

    Print: 1 copies on Letter paper

    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.

    This form is to be given to the contractor by January 31. Submitted to the IRS by February 28 or March 31 if submitting online. If this day is a Saturday, Sunday or legal holiday, it must be submitted by the first working day AFTER.

    More notes: here & here

    California employee forms

     DE 4 Withholding allowanceSubmissionNotes

    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
    • 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.

    Print: 1 copies on Letter paper

    This form does not change the federal withholding allowances of the employee. More notes: here
     DE 34 New hireSubmissionNotes

    Purpose: To report all newly hired and rehired employees to the state.

    Interval: Employee

    Full name: Report of New Employee(s)
    • 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 on 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.

    Print: 1 copies on Letter paper

    • Must be submitted within 20 days of the new employee starting date.
    • 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.

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