Tax Practitioners

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Audit and Collection Information

CUIAB Precedent Decisions - used when deciding tax and benefit claim issues
Employment Tax Audit Process (DE 231TA)
Installment Agreements (DE 631P)
Offers in Compromise (DE 631C)
Personal Income Tax Adjustment Process (DE 231W)
Power of Attorney Forms:
- EDD - DE 48
- BOE/EDD/FTB Joint Form - BOE-392
Offers in Compromise (DE 631C)
Reporting and Payment Following an Assessment for Misclassified Workers (DE 231MW)
Settlements Program (DE 231SP)
State Tax Liens (DE 631TL)
Tax Audit Guidelines (DE 40)
Withholding Tables (1998-2009)

2013 Withholding Tables: Method A (Wage Bracket Table Method)
2013 Withholding Tables: Method B (Exact Calculation Method)
California Employer’s Guide (DE 44)
Employee’s Withholding Allowance Certificate (DE 4) - Print Version or Online Calculator
Payroll Tax Deposit Coupon (DE 88ALL)
Quarterly Contribution Return and Report of Wages (DE 9)
Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
Registration Form for Commercial Employers, Pacific Maritime, and Fishing Boats (DE 1)
Report of Independent Contractors (DE 542)
Report of New Employees (DE 34)

(DE 1) - Registration Form for Commercial Employers, Pacific Maritime, and Fishing Boats
(DE 4) - Employee’s Withholding Allowance Certificate - Print Version or Online Calculator
(DE 9) - Quarterly Contribution Return and Report of Wages
(DE 9C) - Quarterly Contribution Return and Report of Wages (Continuation)
(DE 34) - Report of New Employees
(DE 44) - California Employer’s Guide
(DE 88ALL) - Payroll Tax Deposit Coupon
(DE 542) - Report of Independent Contractors
(2013 Method A) - 2013 Wage Bracket Withholding Tables
(2013 Method B) - 2013 Exact Calculation Withholding Tables

Electronic Funds Transfer (EFT):
- Register for the e-Services for Business or contact the Taxpayer Assistance Center at (888) 745-3886.
- EFT debit payments, call the EFT Helpline at (916) 654-9130.
- EFT ACH debit payments by telephone, call (800) 554-7500 to make a payment.
- Reporting agents and payroll services registered with the State’s data collector, see the Electronic Funds Transfer Bulk Filer Setup Guide (DE 154) or call the EFT Helpline at (916) 654-9130.
Pay taxes by major credit card.
Official Payments Corp.
(800) 2PAY-TAX (272-9829)

Account Adjustments for other employers: 916-654-7600
Adding or Deleting Agent From Employer (Client) Accounts: 916-657-1060
Address Changes for SEF employers: 916-653-5380
Address Changes for other employers: 916-654-7041; press 1, 4
Alternate Forms Coordinator: 916-255-0649
Benefit Charges Petitions: 916-653-7795
Charges to Reimbursable Employer Accounts: 916-653-5846
Counseling Services for Agents (Third Party Administrators): 916-654-7263 or 916-654-9170
Duplicate Accounts: 916-654-9016
Electronic Funds Transfer (EFT): 916-654-9130
Employer Account Statement (DE 2176) for Other employers: 916-654-7600
Employer Account Statement (DE 2176) for Reimbursable employers: 916-653-5846
Employer Account Statement (DE 2176) for SEF employers: 916-653-5380
Fraud Tip Hotline: 800-229-6297
Independent Contractor Reporting (ICR): 916-657-0529
Internet Independent Contractor Reporting (iICR): 916-653-0691
Internet New Employee Registry (iNER): 916-653-0691
New Employee Registry (NER): 916-657-0529
Overpayments: 916-654-7600
Power of Attorney: 916-654-7263 or 916-654-9170
Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) Wage-Related Questions: 916-654-9018
Reinstated Employers: 888-745-3886
Reimbursable Employer Protest Letter Status: 916-653-5846
Reserve Account Transfers: 916-653-7795
SEF employers: Registration for new/reinstated and Account Adjustments: 916-653-5380

Tax Rate Information: 916-653-7795
Taxpayer Advocate Office: 866-594-4177
Telephone Registration (Tele-Reg) for New Employers: 916-654-8706; or Fax 916-654-9211
UI Rate Petitions: 916-653-7795
Unity of Enterprise (UE) Changes for Vertical UE (Sole to Corporation, GP to Sole, etc.): 916-654-7041; press 1, 6
Unity of Enterprise (UE) Changes for Horizontal UE (2 or more businesses united by control, operation, and use): 888-745-3886