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California
Combined unemployment/withholding forms
ID formats
Unemployment ID: 8 digits formatted as ### #### # or ###-####-# (space or dash between the digits. Example:123 4567 8)
Withholding ID: 8 digits formatted as ### #### # or ###-####-#
note
Unemployment ID and withholding ID must match.
Tax payment details
Deposit schedule | Due date | Payment methods | Zero filing required | Zero EFT accepted |
|---|---|---|---|---|
Semiweekly (Federal) | 3 banking days after the period end | Check, ACH, Electronic | No | No |
Monthly | 15th of the following month | Check, ACH, Electronic | No | No |
Quarterly | Last day of the following month | Check, ACH, Electronic | No | No |
ACH/EFT payment information
Approval is required for both ACH Debit and ACH Credit transactions.
How to apply
The California Department of Employment Development requires all EFT users to submit form DE 26 EFT Authorization Agreement for approval prior to submitting tax payment files.
For more information about making EFT payments, visit the California Department of Economic Development website and search for "EFT".
Payment and other information
ACH files for CA withholding (SDI/PIT) are automatically processed separately from CA unemployment (UI/ETT) payments, resulting in the creation of two ACH files when the separate liabilities are paid together. This ensures that both files can use the appropriate format and tax type codes and that amounts are reported correctly to the state.
DE 9
Filing methods:
Web fill-in, ElectronicElectronic file format:
FSETForm due date:
Last day of the month following the end of the quarter (adjusts for non-banking days)Form filing address:
State of California Employment Development Department,
PO Box 989071
West Sacramento, CA
95798-9071
note
- Use the Other State Settings section in the Payroll Taxes tab on the Employees screen to enter the Wage plan code (the default is S) and exemption status for employees. For more information, visit the California Employment Development Department website.
- Registration is required for Electronic filing.
- There is a per-return transmission cost for electronically filing federal 94x forms; enrollment files do not accrue a fee. There is no additional transmission cost for electronically filing state forms.
DE 9C
Filing methods:
Web fill-in, ElectronicForm due date:
Last day of the month following the end of the quarter (adjusts for non-banking days)Form filing address:
State of California Employment Development Department,
PO Box 989071
West Sacramento, CA
95798-9071
note
- Use the Other State Settings section in the Payroll Taxes tab on the Employees screen to enter the Wage plan code (the default is S) and exemption status for employees. For more information, visit the California Employment Development Department website.
- Registration is required for Electronic filing.
- There is a per-return transmission cost for electronically filing federal 94x forms; enrollment files do not accrue a fee. There is no additional transmission cost for electronically filing state forms.
DE 88ALL
Filing methods:
ElectronicForm due date:
By deposit schedule (adjusts for non-banking days)Form filing address:
State of California Employment Development Department,
PO Box 826276
Sacramento, CA
94230-6276
note
- Use the Other State Settings section in the Payroll Taxes tab on the Employees screen to enter the Wage plan code (the default is S) and exemption status for employees. For more information, visit the California Employment Development Department website.
- Registration is required for Electronic filing.
- There is a per-return transmission cost for electronically filing federal 94x forms; enrollment files do not accrue a fee. There is no additional transmission cost for electronically filing state forms.
DE 3BHW
Filing methods:
Web fill-inForm due date:
Last day of the month following the end of the quarter (adjusts for non-banking days)Form filing address:
State of California Employment Development Department,
PO Box 826221 MIC 28B,
Sacramento, CA
94230-6221
DE 3HW
Filing methods:
Web fill-inForm due date:
January 31st (adjusts for non-banking days)Form filing address:
State of California Employment Development Department,
PO Box 826221 MIC 28B,
Sacramento, CA
94230-6221
1099 forms
1098
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)1099-A
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)1099-B
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)1099-DIV
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)1099-G
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)1099-INT
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)1099-MISC
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)1099-NEC
Filing methods:
InternetForm due date:
January 31st (adjusts for non-banking days)1099-OID
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)1099-PATR
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)1099-R
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)1099-S
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)5498
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)W-2G
Filing methods:
InternetForm due date:
March 31st (adjusts for non-banking days)1095-C forms
Contact information
1095-C
Approval required:
No approval requiredFiling methods:
InternetForm due date:
March 31st (adjusts for non-banking days)note
Registration is required for Electronic filing.
New hire reporting
Reporting methods
File upload type:
MagneticYou can process form DE 542 also by creating an internet file in the Process New Hire California Independent Contractors screen (choose Actions, Process New Hires, then California Independent Contractors).
General reporting requirements
Electronic filing required:
NoFiling frequency:
20 calendar days from the start of work dateRegistration required:
No