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News
Audit and Collection Information
General Information
What’s New (includes new and recently revised forms and publications)
Top 10 Forms and Publications
Contacts for Electronic Filing, Registration & Payment Methods
Additional Contacts
Other Links and Resources
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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:
- 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 (1997-2007)
General Information
California System of Experience Rating (DE 231Z) - how UI rates are determined
2008 DE 4 Print Version or Online Calculator (Microsoft Excel required)
EDD Tax News E-Mail Subscription List
Emergency and Disaster Assistance
Fax on Demand:
(877) 547-4503; press 2 for a fax listing all available documents and document numbers
Holidays:
California Official Holidays - offices closed
Legal Holidays - for tax deposit and report purposes
Independent Contractor Reporting
New Employee Registry (New Hire Reporting)
Taxpayer Assistance Center, 8 a.m. - 5 p.m. (PST)
(888) 745-3886
Third-Party Contract Providers in the Courier and Other Industries
UI Rates/Benefit Charges:
• Obtain your clients' UI tax rates on magnetic media, diskette, or CD-R.
(916) 654-3333 or (916) 654-3889
• Obtain your clients' benefit charges on magnetic media.
(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)
Top 10 Forms and Publications in Alphabetical Order
2008 Withholding Tables: Method A (Wage Bracket Table Method)
2008 Withholding Tables: Method B (Exact Calculation Method)
Annual Reconciliation Statement (DE 7)
California Employer's Guide (DE 44)
Employee's Withholding Allowance Certificate (DE 4) - Print Version or Online Calculator (Microsoft Excel required)
Payroll Tax Deposit Coupon (DE 88ALL)
Quarterly Wage and Withholding Report (DE 6)
Registration Form for Commercial Employers, Pacific Maritime, and Fishing Boats (DE 1)
Report of Independent Contractors (DE 542)
Report of New Employees (DE 34)
Top 10 Forms and Publications in Numerical Order
(DE 1) - Registration Form for Commercial Employers, Pacific Maritime, and Fishing Boats
(DE 4) - Employee's Withholding Allowance Certificate - Print Version or Online Calculator (Microsoft Excel required)
(DE 6) - Quarterly Wage and Withholding Report
(DE 7) - Annual Reconciliation Statement
(DE 34) - Report of New Employees
(DE 44) - California Employer's Guide
(DE 88ALL) - Payroll Tax Deposit Coupon
(DE 542) - Report of Independent Contractors
(2008 Method A) - 2008 Wage Bracket Withholding Tables
(2008 Method B) - 2008 Exact Calculation Withholding TablesContacts for Electronic Filing, Registration and Payment Methods
Electronic Funds Transfer (EFT):- Register for EFT using the Automated Clearing House (ACH) Debit or Credit method
EFT Unit - (916) 654-9130 - Registered ACH Debit filers
go to govONE Solutions Payment System - GOVone Solutions - (800) 662-6311 - Registered ACH Debit filers software package - 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
Additional Contacts
Account Adjustments for School Employees Fund (SEF) employers: (916) 657-0814 or (916) 654-8641
Account Adjustments for other employers: (916) 654-7600
Adding or Deleting Agent From Employer/Clients: (916) 654-8805 or (916) 654-8798
Address Changes for SEF employers: (916) 657-0814 or (916) 654-8641
Address Changes for other employers: (916) 654-7041; press 1, 4
Alternate Forms Coordinator: (916) 255-0649
Benefit Charges for Reimbursable employers: (916) 653-5846
Benefit Charges for Tax-rated employers: (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) for Reimbursable employers: (916) 653-3618
Employer Account Statement (DE 2176) for SEF employers: (916) 657-0814 or (916) 654-8641
Employer Account Statement (DE 2176) for Other employers: (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 for Annual Reconciliation Statement (DE 7): (916) 654-6845
Magnetic Media for Independent Contractor Reporting (ICR): (916) 651-6945
Magnetic Media for New Employee Registry (NER): (916) 651-6945
Magnetic Media for Payroll Tax Deposit (DE 88): (916) 654-6845
Magnetic Media for Quarterly Wage and Withholding Report (DE 6): (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 for new/reinstated SEF employers: (916) 657-0814 or (916) 654-8641, or Fax (916) 653-5576
Registration for new/reinstated other employers: (916) 654-8798 or (916) 654-8805, or Fax (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 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
Other Links and Resources
California:
California Tax Service Center - One-Stop tax assistance from California's tax agencies
govONE Solutions Payment System
EDD ACH Debit Transactions
California State Agency EFT Menu
Industrial Relations - Labor Law, Occupational Safety & Health, Workers' Compensation
Federal: