How to Correct Prior Reports, Returns, or Deposits

As of January 1, 2018, all employers are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the Employment Development Department. You can use e-Services for Business to comply with the e-file and e-pay mandate. It’s a fast, easy, and secure way to file, pay, and manage your employer payroll tax accounts online. For more information and approved electronic filing and payment methods, visit E-file and E-pay Mandate for Employers.

Refer to the links below to determine how to request adjustments to previously submitted deposits, tax returns, and/or wage reports.

• How to Correct a Payroll Tax Deposit (DE 88)
• How to Correct a Quarterly Contribution Return and Report of Wages (DE 9) or Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)
• How to Correct an Employer of Household Worker(s) Annual Payroll Tax Return (DE 3HW) or Employer of Household Worker(s) Quarterly Report of Wages and Withholdings (DE 3BHW)

Note: EDD will not process adjustment forms if the DE 9, DE 9C, DE 3HW, or DE 3BHW has not been filed for the quarter.