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 Employment Tax
 Tax Information for Tax Professionals

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News

2008 Withholding Tables
New Multi-Agency Form for Offer In Compromise
New IRS Form 944 - No Impact on EDD
2008 DE 4 Print Version or Online Calculator (Microsoft Excel required)  logo
Hurricanes Katrina and Rita Disaster Information
Interactive CD on Employment Status
Paid Family Leave Program
Recently Revised Forms and Publications
SUTA Dumping and UI Rate Manipulation
Tax Audit Guidelines (DE 40)
Third-Party Contract Providers in the Courier and Other Industries:
Some third-party contract providers are erroneously advising employers to change their acknowledged employees into independent contractors.
Worker Adjustment and Retraining Notification (WARN)

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Audit and Collection Information

Employment Tax Audit Process (DE 231TA)
Installment Agreements (DE 631P)
Offers in Compromise (DE 631C)
Personal Income Tax Adjustment Process (DE 231W)
Precedent Decisions (now located on CUIAB's Web site)
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 (1997-2007)

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Electronic Filing, Registration & Payment Options

Electronic Funds Transfer (EFT):
  • Register for EFT using the Automated Clearing House (ACH) Debit or Credit method
  • Registered ACH Debit filers
    - go to govONE Solutions Payment System
  • Registered ACH Debit filers software package


  • EFT Unit - (916) 654-9130



  • govONE Solutions - (800) 662-6311



  • govONE Solutions - (800) 662-6311


EZPAY - Pay taxes by major credit card Official Payments Corp.
(800) 2PAY-TAX (272-9829)
IFile/iICR/iNER - File DE 6s, DE 34s, and DE 542s via Internet Electronic Systems Customer Service
(800) 796-3524
Magnetic Media - File reports and pay taxes using diskettes, CD-Rs, and tape cartridges Magnetic Media Unit
(916) 651-6945 – DE 34 and DE 542
(916) 654-6845 – DE 6, DE 7, DE 88, and DE 3086M
Telefile - Small employers, make payments and file quarterly/annual reports by phone Electronic Systems Customer Service
(800) 796-3524

EZREG - Register for a new California employer account number, change an address or inactivate an existing employer account number Taxpayer Assistance Center
(888) 745-3886

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Forms and Publications

Top 10 Forms and Publications
California Employer - Quarterly Newsletters
Fax on Demand:
(877) 547-4503; press 2 for a fax listing all available documents and document numbers
CUIAB Precedent Decisions - used when deciding tax and benefit claim issues
Power of Attorney Forms:
EDD - DE 48   BOE/EDD/FTB Joint Form - BOE-392
Print Specifications for Alternate Forms:
DE 6PS   DE 6PSL    DE 7PS   DE 34PS    DE 88PS   DE 542PS
Tax Forms and Publications
Withholding Tables:
This Year and Last   Previous Years

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General Information

California System of Experience Rating (DE 231Z) - how UI rates are determined
EDD Tax News E-Mail Subscription List
Emergency and Disaster Assistance
Employment Tax Offices
Holidays:
California Official Holidays - offices closed
Legal Holidays - for tax deposit purposes
Independent Contractor Reporting
Interest Rate
Meals and Lodging
New Employee Registry (New Hire Reporting)
Paid Family Leave
Report Fraud
Reporting Requirements
Taxpayer Assistance Center, 8 a.m. - 5 p.m. (PST) (888) 745-3886
UI Rates/Benefit Charges:
           Obtain your clients' UI tax rates on magnetic media, diskette, or CD-R.
           Obtain your clients' benefit charges on magnetic media.

(916) 654-3333 or (916) 654-3889
(916) 654-5759 or (916) 654-5922
Underground Economy Operations
Unity of Enterprise (DE 231UE) - entity changes or related businesses may not require new employer account numbers
Worker Adjustment and Retraining Notification (WARN)

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Other Links/Resources

California: Federal:

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Top 10 Forms and Publications

Alphabetical Order: Numerical Order:
2008 Withholding Tables:
Method A (Wage Bracket Table Method)
Method B (Exact Calculation Method)
DE 1 Registration Form for Commercial Employers, Pacific Maritime, and Fishing Boats
Annual Reconciliation Statement (DE 7) DE 4 Employee's Withholding Allowance Certificate - Print Version or Online Calculator (Microsoft Excel required)
California Employer's Guide (DE 44) DE 6 Quarterly Wage and Withholding Report
Employee's Withholding Allowance Certificate
(DE 4) - Print Version or Online Calculator (Microsoft Excel required)
DE 7 Annual Reconciliation Statement
Payroll Tax Deposit Coupon (DE 88ALL) DE 34 Report of New Employees
Quarterly Wage and Withholding Report (DE 6) DE 44 California Employer's Guide
Registration Form for Commercial Employers, Pacific Maritime, and Fishing Boats (DE 1) DE 88ALL Payroll Tax Deposit Coupon
Report of Independent Contractors (DE 542) DE 542 Report of Independent Contractors
Report of New Employees (DE 34) 2008 Meth A
2008 Meth B
2008 Wage Bracket Withholding Tables
2008 Exact Calculation Withholding Tables

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Contacts

Subject Phone Number(s)
Account Adjustments
School Employees Fund (SEF) employers
Other employers

(916) 657-0814 or (916) 654-8641
(916) 654-7600
Adding or Deleting Agent From Employer/Clients (916) 654-8805 or (916) 654-8798
Address Changes
SEF employers
Other employers

(916) 657-0814 or (916) 654-8641
(916) 654-7041; press 1, 4
Alternate Forms Coordinator (916) 255-0649
Benefit Charges
Reimbursable employers
Tax-rated employers

(916) 653-5846
(916) 653-7795
Charges to Reimbursable Employer Accounts (916) 653-5846
Counseling Services (916) 654-7263
Duplicate Accounts (916) 651-7305 or (916) 651-7302
Electronic Funds Transfer (EFT) (916) 654-9130
Employer Account Statement (DE 2176)
Reimbursable employers
SEF employers
Other employers

(916) 653-3618
(916) 657-0814 or (916) 654-8641
(916) 654-7600
EZPAY (payment by credit card) (916) 654-9130
Fraud Tip Hotline (800) 229-6297
Independent Contractor Reporting (ICR) (916) 657-0529
Internet Filing--DE 6 Quarterly Wage and Withholding Report (iFile) (916) 651-7438
Internet Independent Contractor Reporting (iICR) (916) 653-0691
Internet New Employee Registry (iNER) (916) 653-0691
Magnetic Media
Annual Reconciliation Statement (DE 7)
Independent Contractor Reporting (ICR)
New Employee Registry (NER)
Payroll Tax Deposit (DE 88)
Quarterly Wage and Withholding Report (DE 6)

(916) 654-6845
(916) 651-6945
(916) 651-6945
(916) 654-6845
(916) 654-6845
New Employee Registry (NER) (916) 657-0529
Overpayments (916) 654-7600
Power of Attorney (916) 654-8805 or (916) 654-7263
Quarterly Wage and Withholding Report (DE 6) Wage-Related Questions (916) 654-9018
Registration
New/reinstated SEF employers
Fax
New/reinstated other employers
Fax

(916) 657-0814 or (916) 654-8641
(916) 653-5576
(916) 654-8798 or (916) 654-8805
(916) 654-9211
Reimbursable Employer Protest Letter Status (916) 653-5846
Reserve Account Transfers (916) 654-3889
Tax Rate Information (916) 653-7795
Taxpayer Advocate Office (866) 594-4177
Telefile (916) 651-7438
UI Rate and Benefit Charge Petitions (916) 654-8690
Unity of Enterprise (UE) Changes:
Vertical UE (Sole to Corporation, GP to Sole, etc.)
Horizontal UE (2 or more businesses united by control,
operation, and use)

(916) 654-7041; press 1, 6
(888) 745-3886


Other EDD Payroll Tax Information


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