To report tax withheld by the employer to the state on a quarterly basis.

Interval: Q

• Mail to:

  State of California
  Employment Development Department
  PO Box 989071
  West Sacramento CA  95798-9071
  

Print: 1 copies on Letter paper

• If you did not have to pay any wages this quarter, tick the box A (No Wages paid this quarter)
• Employers with 10 or more employees are required to file and pay online.

• Employers with 10 or more employees are required to file and pay online.
• Wages are reported when they are paid to the employee, not when the employee earns the wages.

To report any new independent contractors starting work for the company.

Interval: Nhc

• Must be submitted to EDD within 20 days of paying/contracting for $600 or more in services.
• Mail to:

  Employment Development Department
  PO Box 997350 MIC 96
  Sacramento CA  95899-7350
  

• Or fax to: (916) 319-4400
• Employers can also submit reports online.

Print: 1 copies on Letter paper

Contractors that are corporations, general partnerships, limited liability partnerships, and limited liability companies are not required to report. The company must file a Form 1099-MISC for the services performed by the independent contractor showing the total for the year.

Contractors that are corporations, general partnerships, limited liability partnerships, and limited liability companies are not required to report. The company must file a Form 1099-MISC for the services performed by the independent contractor showing the total for the year.

To report newly hired and re-hired employees to the state.

Interval: Nhe

• Do not use dashes, slashes, commas, or periods.
• Mail to:

  Employment Development Department
  PO Box 997016
  MIC 96
  West Sacramento CA  95799-7016
  

• Or fax to: 916-319-4400
• Employers may submit this form online at http://www.edd.ca.gov/Payroll_Taxes/e-Services_for_Business.htm

Print: 1 copies on Letter paper

• Employers must submit this report within 20 days of start date. A re-hire is an employee who has returned after a separation of at least 60 days.
• Employees who are rehired must also be reported.
• Employers who fail to report a new hire or rehire, may be given a penalty of $24 for each failure to report or $490 if the failure to report is intentional.
• Employers must report all employees who work in California, regardless of where they live.

• Employers must submit this report within 20 days of start date. A re-hire is an employee who has returned after a separation of at least 60 days.
• Employees who are rehired must also be reported.
• Employers who fail to report a new hire or rehire, may be given a penalty of $24 for each failure to report or $490 if the failure to report is intentional.
• Employers must report all employees who work in California, regardless of where they live.

For newly hired employees to report their withholding exemption to their employer. It is also for employees who have recently changed their tax status which will affect their withholding exemptions.

Interval: Nhe

• Employees must complete this form to make sure that they don't underwithhold their California Personal Income Tax.
• Employees must return this back to their employer.
• Employers must keep a copy for their records.

Print: 1 copies on Letter paper

This form does not change the federal withholding allowances of the employee.

To report federal employer tax that is used to help fund state workforce agencies.

Interval: A

• Fill out the form.
• Send it to Department of Treasury.
• Find the appropriate address for your state at http://www.irs.gov/instructions/i940/ch01.html#d0e302 or [CustomAddress us-fed-nopay]

• Make deposits by https://www.eftps.gov/
• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Employers filing this form online, do not need to submit a paper return.

• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• Employers filing this form online, do not need to submit a paper return.

To report all federal tax which was withheld from employee's salary by the employer. This form is only for smaller employers who pay $4,000 or less in wage.

Interval: A

• Staple multiple sheets in the upper left corner when filing. [CustomAddress us-fed-944-nopay]

Print: 2 copies on Letter paper

• Make deposits by https://www.eftps.gov/
• Employers filing this form online, do not need to submit a paper return.
• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.

• Make deposits by https://www.eftps.gov/
• Employers filing this form online, do not need to submit a paper return.
• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.

To transmit all 1099s issued for the current year.

Interval: A

• Fill in Page 1 (Copy A) by hand (use black ink) using the official IRS copy.
• Send this form and Copy A of all 1099 issued (page 2), to IRS: [CustomAddress us-fed-1096]

• Employers filing this form online, do not need to submit a paper return.
• Employers who issued 250 or more 1099s must file online.
• Other Due dates:
  • 31st January: When reporting non-employee compensation.
  • 31st March: if filing online.

• Employers filing this form online, do not need to submit a paper return.
• Employers who issued 250 or more 1099s must file online.
• Other Due dates:
  • 31st January: When reporting non-employee compensation.
  • 31st March: if filing online.

To record payments made by businesses to independent contractors or non-employee whom you paid $600 or more, or $10 or more in royalties.

Interval: A

• Send this form (1099-MISC) to a contractor (non-employee)
  • Page 1 - Copy A is submitted to the IRS by the employer/company
    • Fill in Page 1 (Copy A) by hand (use black ink) using the official IRS copy.
  • Page 2 - Copy 1 is submitted to the state tax department by the employer/company
  • Page 3 - Copy B is for the contractor or individual non-employee
  • Page 4 - Copy 2 is given to the contractor or individual non-employee for filing with the state tax return
  • Page 5 - Copy C is kept by the employer/company [CustomAddress us-fed-1099]

Print: 1 copies on Letter paper

• This is for non-employee individual who the employer has:
  • Paid $600 or more to the contractor or $10 or more in royalties during the year.
  • Showing the total amount paid for that year.
• Use only the official Page 1 (Copy A) from IRS, do not print and send Page 1 (CopyA) to IRS.
  • The official Copy A has a special red ink
• The other pages are ok to be printed and sent out.
• This form is to be given to the contractor by January 31.
• Submitted to the IRS by February 28.
• If submitting this form electronically, due on March 31st.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.

• This is for non-employee individual who the employer has:
  • Paid $600 or more to the contractor or $10 or more in royalties during the year.
  • Showing the total amount paid for that year.
• Use only the official Page 1 (Copy A) from IRS, do not print and send Page 1 (CopyA) to IRS.
  • The official Copy A has a special red ink
• The other pages are ok to be printed and sent out.
• This form is to be given to the contractor by January 31st.
• Submitted to the IRS by February 28.
• If submitting this form electronically, due on March 31st.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.

Summary page of all W-2 forms issued by the employer to the federal government.

Interval: A

• We are officially approved by SSA as black-and-white Copy A provider. It means you are allowed to print and submit Copy A from your user area.
• Make sure to set "Actual size" in the print dialog. DO NOT use "Fit" or any other scaling.
• Send one copy of Form W-3 with Copy A of Form(s) W-2 to the SSA

  Social Security Administration
  Direct Operations Center
  Wilkes-Barre PA  18769-0001
  

• Employer keep one copy of Form W-3 for their records.

Print: 2 copies on Letter paper

• Employers filing this form online, do not need to submit a paper return.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
• Employers must keep a copy for their records.
• This form requires no payment.

• Employers filing this form online, do not need to submit a paper return.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
• Employers must keep a copy for their records.
• This form requires no payment.

To report all federal payroll tax which was withheld from employee's salary by the employer.

Interval: Q

• Staple multiple sheets in the upper left corner when filing. [CustomAddress us-fed-nopay]
• Employers must keep a copy for their records.

Print: 2 copies on Letter paper

• See IRS instructions to determine if you are a monthly or semiweekly payer.
  • Monthly: $50,000 or less in taxes in the last year (July 1 to June 30)
  • Semi-weekly: $50,000 or more in taxes in the last year (July 1 to June 30)
• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.

• Employers must keep a copy for their records.
• Employers must file this return even if there are no reportable wages or taxes due for the reporting period.
• See IRS instructions to determine if you are a monthly or semiweekly payer.
  • Monthly: $50,000 or less in taxes in the last year (July 1 to June 30)
  • Semi-weekly: $50,000 or more in taxes in the last year (July 1 to June 30)

Use this schedule to show your tax liability for the quarter

Interval: Q

[CustomAddress us-fed-nopay]

• DO NOT use the form to show your deposits.

This form is used to request taxpayer identification number of an employee and to request certain certifications and claims for exemption.

Interval: Nhc

• Return to the requester. Do not send to the IRS.

• You may develop and use your own Form W-9 if its content is similar to the official IRS Form W-9 and it satisfies certain certification requirements.
• See certification requirements here.

To verify an employee's identity and to establish that the worker is eligible to accept employment in the United States.

Interval: Nhe

• Newly hired employees must complete and sign section 1, no later than the first day of employment.
• The employee must also present acceptable documents evidencing identity and employment authorization to the employer.
• The employer examines the employment eligibility and identity document(s) that the employee presents to determine whether the document(s) are genuine.
• The employer then fills in section 2 relating to the documents provided by the employee.

Print: 6 copies on Letter paper

• Section 1 should never be completed before the employee accepts a job offer.
• The list of acceptable documents can be found on the last page of the form.
• Do not send completed form to USCIS or Immigration and Customs Enforcement.
• Form I-9 must be retained and stored by the employer either for three years after the date of hire or for one year after employment is terminated, whichever is later.

For newly hired employees to report their withholding exemption to their employer. It is also for employees who have recently changed their tax status which will affect their withholding exemptions.

Interval: Nhe

1. Give a blank form to a new employee or to employees who have changes in their tax situation.
2. The employee fills up this form and returns it to the employer.
3. Employers must keep a copy for their records.

Print: 1 copies on Letter paper

• Employees must fill this form out before their first pay check when starting a new job or as soon as the employee's situation changes.
• This form doesn't need to be submitted to the IRS unless the employer is required to do so.
• Employers must keep this form for 4 years, and submit to the IRS if requested.

To report the amount of wages and salaries and taxes withheld for each employee to the federal and state government.

Interval: A

1. We are officially approved by SSA as black-and-white Copy A provider. It means you are allowed to print and submit Copy A from your user area.
   • Make sure to set "Actual size" in the print dialog. DO NOT use "Fit" or any other scaling.
2. Send page 1 (Copy A) of Form W-2 with Form W-3 to:

   Social Security Administration
   Direct Operations Center
   Wilkes-Barre PA  18769-0001
   

3. Send page 2 (Copy 1) to your state, city or local tax department (if required).
4. Give Pages 3, 4 & 5 (Copies B, C & 2) to your employee by on or before January 31st of the succeeding calendar year.
   • If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.
5. Keep Copy D for the employers records for 4 years.

Print: 1 copies on Letter paper

• Use only the official Page 1 (Copy A) from IRS, do not print and send Page 1 (CopyA) to IRS.
  • The official Copy A has a special red ink
• Do not staple Forms W-2 together or to Form W-3.
• Prepare W-2s alphabetically in employee's last name or numerically using SSN number.
• Do not send any payment with Forms W-2 and W-3.

• Use only the official Page 1 (Copy A) from IRS, do not print and send Page 1 (CopyA) to IRS.
  • The official Copy A has a special red ink
• Do not send any payment with Forms W-2 and W-3.
• If the due date falls on a Saturday, Sunday or legal holiday, it must be submitted on the first working day AFTER.