De 9C Template

De 9C: Usage Instruction

Completing the DE 9C form requires careful attention to detail. This form must be filed even if no payroll occurred during the quarter. It is crucial to ensure accuracy in reporting employee wages and withholdings. After filling out the form, it should be mailed to the designated address for processing.

1. Obtain a copy of the DE 9C form, either online or from the Employment Development Department (EDD).
2. At the top of the form, enter your employer account number, business name, address, year, and quarter ended date.
3. In Item A, enter the number of employees who worked or received pay during the payroll period that includes the 12th of the month for each of the three months.
4. If applicable, check the box in Item B to indicate you are reporting only Voluntary Plan Disability Insurance wages.
5. If you had no payroll, check the box in Item C and complete Item O.
6. For each employee, fill out the following information in the designated fields:
• Item D: Enter the employee's Social Security Number (SSN).
• Item E: Enter the employee's first name, middle initial (if applicable), and last name.
• Item F: Enter the total subject wages paid to the employee during the quarter.
• Item G: Enter the amount of wages that are subject to Personal Income Tax (PIT).
• Item H: Enter the amount of PIT withheld from the employee.
7. For each page of the form, calculate and enter the totals in Items I, J, and K for total subject wages, PIT wages, and PIT withheld, respectively.
8. On the first page or the last page, enter the grand totals for total subject wages (Item L), PIT wages (Item M), and PIT withheld (Item N) for all pages combined.
9. In Item O, provide the signature of the preparer or responsible individual, along with their title, phone number, and the date of signing.
10. Retain a copy of the completed DE 9C form for your records.
11. Mail the completed form to: State of California / Employment Development Department / P.O. Box 989071 / West Sacramento CA 95798-9071.

1. What is the DE 9C form?

   The DE 9C form is the Quarterly Contribution Return and Report of Wages (Continuation) used in California. Employers must file this form to report wages paid to employees during a specific quarter. It is essential for tracking unemployment insurance contributions and ensuring compliance with state regulations.

2. Who needs to file the DE 9C form?

   All employers in California who have employees and pay wages subject to unemployment insurance must file the DE 9C form. This includes businesses with both full-time and part-time employees. Even if there is no payroll for a quarter, employers are still required to file the form and indicate that there was no payroll.

3. What information is required on the DE 9C form?

   The form requires various details, including:

   • Employer account number
   • Number of employees
   • Social Security numbers of employees
   • Employee names
   • Total subject wages paid
   • Personal Income Tax (PIT) wages
   • PIT withheld from wages

   Employers must provide accurate information in each section to avoid penalties.

4. What should I do if I had no payroll during the quarter?

   If there was no payroll during the quarter, check the box indicating "No Payroll" on the form. Even in this case, the form must still be completed and submitted. It is important to sign and date the form in the designated area.

5. How can I submit the DE 9C form?

   The DE 9C form can be submitted by mail to the California Employment Development Department (EDD). For faster processing, employers are encouraged to file online using the EDD’s e-Services for Business. This option allows for a more efficient reporting method and can help avoid delays.

6. What happens if I do not file the DE 9C form on time?

   Failure to file the DE 9C form by the due date can result in penalties and interest on any unpaid contributions. The form is considered delinquent if it is not postmarked or received by the EDD by the due date. It is crucial to adhere to the filing deadlines to maintain compliance and avoid additional charges.

Filling out the DE 9C form accurately is crucial for employers in California, but mistakes can easily occur. One common error is failing to report employees who worked during the payroll period. Employers must count all full-time and part-time employees who received pay and worked during the payroll period that includes the 12th of the month. Neglecting to include even one employee can lead to discrepancies and potential penalties.

Another frequent mistake involves the incorrect entry of Social Security Numbers (SSNs). Each employee's SSN must be entered accurately. If an employee does not have an SSN, the employer should still report their name and wages but must take immediate steps to secure an SSN. Delays in reporting the correct SSN can complicate tax filings and lead to issues with the Employment Development Department (EDD).

Additionally, many employers overlook the requirement to check the appropriate boxes on the form. For instance, if an employer is reporting only Voluntary Plan Disability Insurance wages, they must check the designated box. Failing to do so can cause confusion regarding the type of wages being reported, which may lead to further inquiries from the EDD.

Another common oversight is the miscalculation of total wages. Employers must ensure that the total subject wages, Personal Income Tax (PIT) wages, and PIT withheld are calculated correctly for each employee. If these totals are incorrect, it can result in underreporting or overreporting, which can lead to financial penalties or audits.

Lastly, many individuals forget to sign and date the form before submission. A missing signature can render the form invalid, causing delays in processing and potential penalties for late filing. It is essential to ensure that the preparer’s title, phone number, and date are included, as this information is necessary for the EDD to contact the employer if any issues arise.

The DE 9C form is essential for reporting wages and contributions. To ensure compliance and accurate reporting, several other forms and documents are often used alongside it. Below is a list of these documents, each serving a specific purpose in the payroll and tax reporting process.

• DE 9 Form: This is the main quarterly contribution return form that summarizes total wages and contributions for all employees. It must be filed together with the DE 9C.
• DE 9ADJ Form: This form is used to report adjustments to previously reported wages or contributions. It is necessary when corrections need to be made to the DE 9 or DE 9C.
• DE 44 Form: Known as the California Employer’s Guide, this document provides important information on employer responsibilities, including filing requirements and employee classifications.
• DE 231PIT Form: This information sheet details how to report Personal Income Tax (PIT) wages on the DE 9C. It clarifies the distinctions between subject wages and PIT wages.
• W-2 Form: This form is issued to employees at the end of the year. It summarizes total wages paid and taxes withheld, which employees need for their personal tax returns.
• 1099 Form: Used for independent contractors, this form reports payments made to non-employees. It is crucial for compliance with tax reporting requirements for freelance workers.
• Payroll Records: Employers must maintain accurate payroll records for all employees. These records support the information reported on the DE 9 and DE 9C forms.
• Voluntary Plan Disability Insurance Documentation: If employees are covered under a voluntary plan, documentation must be maintained to verify compliance with state regulations.

Using these forms and documents in conjunction with the DE 9C ensures accurate reporting and compliance with state regulations. It's crucial to keep all records organized and accessible for any audits or inquiries that may arise.

• DE 9 Form: The DE 9 form is the main report for California employers to report total wages and taxes for all employees. Like the DE 9C, it must be filed quarterly, even if there are no wages to report.
• W-2 Form: The W-2 form provides a summary of an employee's annual wages and taxes withheld. Similar to the DE 9C, it includes details about wages and tax withholdings, but is issued annually rather than quarterly.
• 1099 Form: The 1099 form is used to report income from non-employment sources. While the DE 9C focuses on employee wages, both documents require accurate reporting of income and tax withholdings.
• DE 9ADJ Form: This form is used to make adjustments to previously reported wages and taxes. Like the DE 9C, it helps ensure accurate reporting and compliance with state regulations.
• Form 941: Employers use Form 941 to report federal payroll taxes. Similar to the DE 9C, it includes information on wages, tips, and other compensation, as well as tax withholdings.
• State Unemployment Insurance (SUI) Report: This report details contributions to state unemployment insurance. Like the DE 9C, it is essential for compliance and is submitted quarterly.
• Form 1040 Schedule C: Self-employed individuals use this form to report income and expenses. Both the Schedule C and DE 9C require accurate reporting of earnings, though they serve different purposes.
• Employer's Annual Federal Unemployment Tax Return (FUTA): This form is used to report and pay federal unemployment taxes. Similar to the DE 9C, it helps track employer contributions to unemployment insurance, but it is filed annually.

When filling out the DE 9C form, attention to detail is crucial. Here are six important dos and don'ts to ensure your submission is accurate and complete.

• Do file your DE 9 and DE 9C together, even if you had no payroll.
• Do report Personal Income Tax (PIT) wages and PIT withheld where applicable.
• Do type all information in uppercase if using a typewriter or printer.
• Do enter the correct Social Security Number for each employee.
• Don't alter any pre-printed areas of the form.
• Don't use dollar signs, commas, or slashes when reporting wages.

These guidelines will help you avoid common mistakes and ensure compliance with reporting requirements. Always double-check your entries before submission to prevent delays or issues with processing your form.

• Misconception 1: The DE 9C form is optional if there is no payroll.

This is incorrect. The DE 9C form must be filed even if there was no payroll during the quarter. Employers are required to complete Items C and O in such cases.

• Misconception 2: Only full-time employees need to be reported on the DE 9C form.

This is not true. Both full-time and part-time employees who worked during the payroll period that includes the 12th of the month must be reported.

• Misconception 3: The DE 9C form can be submitted without signatures.

Incorrect. A signature is required on the DE 9C form to verify that the information provided is true and correct. This must be completed by the owner, accountant, or preparer.

• Misconception 4: There is no need to report if employees are covered under a Voluntary Plan for Disability Insurance.

This is misleading. If employees are covered under a Voluntary Plan, their wages must still be reported on the DE 9C form, but they should be indicated separately.

• Misconception 5: The DE 9C form can be filed with dollar signs and commas.

This is incorrect. The form must be filled out without using dollar signs, commas, or other punctuation. All amounts should be entered as whole numbers.

• Misconception 6: The DE 9C form can be submitted at any time after the quarter ends.

This is not accurate. The form must be postmarked or received by the Employment Development Department by the due date to avoid penalties.

• Misconception 7: Only the first page of the DE 9C form needs to be completed.

This is misleading. If there are more than seven employees, additional pages must be used. Each page should be numbered consecutively, and totals must be calculated for each page.

Here are some key takeaways for filling out and using the DE 9C form:

• Always file the DE 9 and DE 9C together, even if there is no payroll for the quarter.
• Complete Items C and O if there is no payroll.
• Use uppercase letters when typing or printing the form to ensure clarity.
• Do not include dollar signs, commas, or slashes when entering monetary amounts.
• Check the box in Item B only if reporting wages for employees covered by a Voluntary Plan for disability benefits.
• Report each employee’s Social Security Number accurately to avoid issues with the Employment Development Department (EDD).
• Ensure to include total subject wages, PIT wages, and PIT withheld for each employee.
• If you have more than seven employees, use additional pages or an approved format.
• Retain a copy of the completed DE 9C form for your records.
• Make sure to sign and date the form in Item O before submitting it.

For any questions or assistance, contact the EDD Taxpayer Assistance Center.