California Form DE 1378 is the Selection of Financing Method by a Non-Profit Organization election form that nonprofit 501(c)(3) employers use to choose either the reimbursable method or the contributory (tax-rated) method for paying California Unemployment Insurance (UI) costs through the Employment Development Department (EDD). The form, along with its sister versions DE 1378F for public entities and DE 1378J for federally recognized Indian tribes, is filed under California Unemployment Insurance Code (CUIC) §§ 801–803 and locks the employer into the chosen method for at least two calendar years.
Filing late, signing without authority, or guessing on the effective date can trigger surprise UI tax bills, double-billing, or default placement into the contributory method at the new-employer rate of 3.4% on the first $7,000 of each worker’s wages. Roughly 1 in 5 new California nonprofits return the form with errors that delay the election by a full quarter, according to EDD outreach guidance summarized in the DE 231NP nonprofit information sheet.
In this guide, you will learn:
- 📝 How to complete every box on DE 1378 (and DE 1378F, DE 1378J, DE 1378M) line by line
- ⏰ The exact 30-day election window, two-year lock, and irrevocability rules
- 📂 Which attachments (IRS determination letter, board resolution, Articles) to send
- 💡 Three real filer walkthroughs covering nonprofits, public entities, and tribal employers
- 🚫 The 12 most common mistakes that cause the EDD to reject or ignore the election
What the Form Is and Who Must File It
California Form DE 1378 is the official EDD election form a nonprofit organization files to tell the state how it wants to pay for unemployment benefits charged to its account. Under CUIC § 803, a 501(c)(3) employer can either pay quarterly UI taxes like a normal employer (the contributory method) or reimburse the EDD dollar-for-dollar for benefits actually paid to former employees (the reimbursable method). The form is the only way to make that choice on the record.
The current revision date printed on the master form is Rev. 12 (1-23), and you should always confirm you are using that version on the EDD forms and publications page. Filing an outdated revision is one of the fastest ways to have the election ignored.
Five filer profiles must use a DE 1378 variant:
- 501(c)(3) charities, schools, and religious nonprofits with at least one covered worker file DE 1378
- Public entities (cities, counties, special districts, school districts) file DE 1378F under CUIC § 605
- Federally recognized Indian tribes file DE 1378J under CUIC § 711.5
- Nonprofits choosing the School Employees Fund option for school-affiliated workers file DE 1378M
- Nonprofits terminating an election after two years file the same DE 1378 with the “Termination” box checked
Federal law interacts in two places. First, only employers exempt under IRC § 501(c)(3) qualify to choose reimbursable financing. Second, FUTA § 3309 is the federal statute that permits states to offer reimbursable financing to nonprofits in the first place, which is why DE 1378 even exists.
Before You Start: Documents and Information You Need
Before opening DE 1378, gather everything in one folder so you do not have to hunt mid-form. Missing a single attachment is the single most common reason the EDD Tax Branch rejects the election or kicks it back for clarification.
Here is the pre-filing checklist with at least eight items every filer should pull together:
- IRS 501(c)(3) determination letter — proves you qualify for the reimbursable option; without it, the EDD defaults you to contributory financing
- EDD employer account number (8-digit) — assigned after you file DE 1 (Registration Form for Commercial Employers) or DE 1NP for nonprofits; missing it means EDD cannot match the election to your account
- Federal Employer Identification Number (FEIN) — used to cross-check IRS records; a typo here links the election to the wrong entity
- Articles of Incorporation filed with the California Secretary of State — confirms legal existence and exempt purpose
- Board resolution or minutes authorizing the financing election — proves the signer has authority; EDD may request it on audit
- Date you became subject to UI — the calendar quarter you first paid $100 in wages; this drives the 30-day election clock under CUIC § 803(a)
- Estimated annual payroll — used internally by the EDD to assess bonding requirements for the reimbursable method
- Authorized signer’s full legal name and title — must match the officer listed in your Articles or current Statement of Information
- Mailing address for tax correspondence — where EDD will send DE 428T benefit charge statements and DE 4452 reimbursable billings
- Prior election history (if any) — needed to know whether you are inside or outside the two-year lock under CUIC § 803(c)
If any item is missing, pause and pull it before you write a single character on the form. The cost of a one-week delay is almost always smaller than the cost of a rejected election.
Where to Get the Form and How to Access It
The only authoritative copy of DE 1378 is on the EDD website. Download the fillable PDF directly from the EDD DE 1378 form page so you know you have the current Rev. 12 (1-23) version. Third-party sites sometimes host outdated revisions that the EDD will reject without comment.
You can also request a paper copy by calling the EDD Taxpayer Assistance Center at 1-888-745-3886, Monday through Friday, 8 a.m. to 5 p.m. Pacific. The agent will mail it within five business days. This route helps filers without reliable printers, but it lengthens the timeline, which matters when the 30-day election clock is ticking.
For online-savvy filers, an electronic version of the election can be made through e-Services for Business, the EDD’s secure employer portal. Inside the portal, the path is Account → Manage → Method of Financing → Elect. The portal version captures the same data as the paper form and produces a confirmation number you should screenshot for your records.
If you prefer in-person delivery, every EDD Employment Tax Office accepts the form at the front counter and date-stamps a copy for you. The walk-in option is the fastest way to get a filed-on-this-date proof, which protects you if a benefits charge later turns on whether the election was timely.
Whichever channel you pick, save a PDF copy and the proof-of-filing in your payroll records for at least four years, the EDD audit lookback window under CUIC § 1132.
Step-by-Step: How to Fill Out DE 1378 Line by Line
DE 1378 is a single page divided into a header block, three election sections, an acknowledgment block, and a signature block. Every box must be completed even if it seems redundant. Skipped boxes are treated as incomplete and the election is held in suspense until you fix them.
Box 1: EDD Employer Account Number
This box asks for the 8-digit account number EDD assigned when your nonprofit first registered as an employer. Enter it as eight digits with no hyphens, no spaces, and no letters, formatted as 12345678. If you have a hyphenated display number on prior notices, drop the hyphen on this form.
For example, Hope Community Center writes 94872305 in Box 1 because that is the account number printed on its DE 1NP confirmation letter.
If you do not yet have an account number because you are filing DE 1 NP and DE 1378 together, write Pending in Box 1 and attach the DE 1NP. The EDD will marry the two when the account is opened.
A common mistake is entering the FEIN here instead of the EDD account number. The consequence is that the election goes into an unmatched-employer queue and can sit there for 6 to 8 weeks before a tax representative reaches out. Filers often believe the FEIN and EDD account number are the same; they are not, and EDD systems do not auto-translate one into the other.
Box 2: Federal Employer Identification Number (FEIN)
This box asks for the 9-digit IRS-issued FEIN used on your Form 941 and IRS exemption letter. Enter it in the format XX-XXXXXXX exactly as it appears on the IRS 501(c)(3) determination letter.
For example, Sierra Arts Foundation writes 84-1207733 because that is the FEIN on its IRS Letter 947.
If your organization has multiple FEINs from a recent merger, use the FEIN of the surviving entity that holds the active 501(c)(3) status. Attach a one-page memo explaining the merger.
A common mistake is transposing two digits. The consequence is that EDD’s automated cross-check with the IRS Tax Exempt Organizations file fails, and your reimbursable election is denied because the system cannot verify exempt status. Many filers think the EDD will “look them up” by name; it will not, because hundreds of California nonprofits share similar names.
Box 3: Legal Name of Organization
This box asks for the exact legal name on file with the California Secretary of State and the IRS. Enter the name in upper and lower case as it appears on the Articles of Incorporation, including punctuation and the word “Inc.” or “Corp.” if applicable.
For example, Bay Area Youth Mentors, Inc. writes the full name with the comma and “Inc.” because that is how it is registered.
If you operate under a DBA or fictitious business name, enter the legal name in Box 3 and the DBA in Box 4 (Doing Business As). Do not put the DBA in Box 3, because the EDD matches Box 3 against the Secretary of State database.
A common mistake is using a shortened public-facing name. The consequence is a name-mismatch hold, which suspends the election until you submit a DE 24 Change of Employer Account Information. Filers sometimes assume their internal “brand name” is the same as legal name; the EDD only honors the chartered legal name.
Box 4: Doing Business As (DBA) Name
This box asks for any fictitious business name your nonprofit uses with the public. Enter the DBA exactly as registered with your county clerk under California Business and Professions Code § 17910.
For example, Bay Area Youth Mentors, Inc. writes BAY Mentors because that is the registered DBA on its county filing.
If you have no DBA, write N/A — never leave it blank, because EDD treats blanks as an oversight and may call to confirm.
A common mistake is listing an unregistered nickname. The consequence is that any benefits notices addressed to the DBA may be returned undeliverable. Filers often think any informal name will do; only a county-registered fictitious business name should appear here.
Box 5: Mailing Address for Tax Correspondence
This box asks where EDD should send all UI-related notices, including the DE 428T Statement of Charges and reimbursable billings. Enter the street address, suite, city, state, and 5- or 9-digit ZIP, all in capital letters.
For example, Hope Community Center writes 742 K STREET, SUITE 300, SACRAMENTO, CA 95814 because that is the address where its bookkeeper opens mail.
If you use a P.O. Box for mail, write the P.O. Box in Box 5 and the physical address in Box 6 (Location Address). The EDD will respect the split.
A common mistake is using the executive director’s home address. The consequence is that when that person leaves the organization, important benefits charge notices vanish and reimbursable bills go unpaid, accruing 1.5% monthly interest under CUIC § 1113. Filers sometimes believe EDD will follow up by phone if mail bounces; it will not, and interest keeps running.
Box 6: Physical Location Address
This box asks for the street address where the organization actually operates, even if mail goes elsewhere. Enter it in the same all-caps format as Box 5.
For example, Sierra Arts Foundation writes 118 MAIN STREET, TRUCKEE, CA 96161 because that is the studio location.
If you operate at multiple sites, list the headquarters and attach a schedule of the others. Do not pick the “biggest” site; pick the one tied to your Statement of Information.
A common mistake is leaving Box 6 blank when the mailing address is the same. The consequence is the form is returned for completion. Filers think “same as above” is acceptable; the EDD requires the address to be re-typed.
Box 7: Effective Date of Election
This box asks for the calendar date you want the financing method to begin. Enter it as MM/DD/YYYY, and the date must be the first day of a calendar quarter (January 1, April 1, July 1, or October 1) under CUIC § 803(b).
For example, Bay Area Youth Mentors, Inc. writes 01/01/2026 because the board resolution authorized the election to start with the new fiscal year.
If you are a brand-new employer, the effective date must be the first day of the quarter in which you became subject to UI, and the form must be received by EDD within 30 days of that date.
A common mistake is writing a mid-quarter date like 02/14/2026. The consequence is the EDD rounds you forward to the next quarter, costing you up to three months of the financing method you wanted. Filers often assume the date the board votes is the effective date; the EDD only recognizes the first day of a quarter.
Box 8: Method Elected — Reimbursable or Contributory
This box asks you to check one — and only one — financing method. Check Reimbursable if you will repay the state for benefits paid; check Contributory if you want to pay quarterly UI taxes like a regular employer. The choice is irrevocable for two complete calendar years under CUIC § 803(c).
For example, Hope Community Center checks Reimbursable because its board ran a 5-year layoff projection and concluded it would save roughly $18,000 annually versus the new-employer rate.
If you are a high-turnover nonprofit (food service, seasonal camps), the contributory method is often cheaper because UI taxes cap at $434 per worker per year, while reimbursable billings can exceed that for a single laid-off worker.
A common mistake is checking both boxes “to be safe.” The consequence is the EDD treats the form as defective and defaults you to contributory financing. Filers often think they can switch any time; they cannot — they are locked in for two calendar years and must give written notice by December 1 to terminate.
Box 9: Acknowledgment of Two-Year Commitment
This block is a printed certification that you understand the election is binding for two calendar years and continues year to year unless terminated in writing. Initial the line to confirm.
For example, Marcus Lee, CFO of Hope Community Center, writes MJL on the initial line.
If you skip the initials, the EDD treats the acknowledgment as missing and rejects the election. There is no electronic equivalent on the paper form; ink only.
A common mistake is signing the bottom signature block but skipping these initials. The consequence is a rejection letter and a wasted 30-day window. Filers think the bottom signature covers everything; the EDD insists on a separate initial here to prove the two-year lock was read.
Box 10: Authorized Signature, Title, Phone, and Date
This block is the binding signature line. The signer must be an officer authorized by board resolution — typically the president, treasurer, executive director, or CFO. Enter the printed name, title, signature, daytime phone, and date in MM/DD/YYYY.
For example, Marcus Lee signs as Chief Financial Officer, prints MARCUS J. LEE, lists (916) 555-0142, and dates 03/05/2026.
If the signer is an outside CPA or payroll service, attach a DE 48 Power of Attorney. Without it, the EDD will reject the signature.
A common mistake is having a payroll clerk sign. The consequence is the election is void because the clerk lacks corporate authority. Filers sometimes think anyone in finance can sign; the EDD requires a corporate officer or a written POA.
DE 1378F: Public Entity Variant — Box-by-Box Notes
DE 1378F mirrors DE 1378 but applies to cities, counties, school districts, and special districts under CUIC § 605. The header asks for the same EDD account number, FEIN, legal name, and addresses, but adds a Type of Public Entity dropdown — pick from city, county, school district, special district, or other political subdivision.
The election section gives public entities a third choice not available to nonprofits: the School Employees Fund (SEF) under CUIC § 821, which is a pooled reimbursable arrangement for K-12 districts and community colleges. The signer must be a chief executive officer, superintendent, or governing-board-authorized officer.
A public school district that elects SEF, for example, writes Yolo County Unified School District in the legal name box, checks School Employees Fund, and has the superintendent sign with a board resolution attached. Skipping the resolution is the most common public-entity reject reason.
DE 1378J: Indian Tribe Variant — Box-by-Box Notes
DE 1378J is for federally recognized Indian tribes under CUIC § 711.5 and FUTA § 3309(d). The form adds a Tribal Resolution Number field and requires attaching a certified copy of the resolution from the tribal council.
Tribes can elect the reimbursable method tribe-wide or by subdivision (e.g., the casino as one unit, the tribal government as another). Sub-elections must list each subdivision’s separate EDD account number. The signer must be the tribal chairperson or an officer named in the resolution.
A tribe filing late risks losing reimbursable status entirely under federal law. If a reimbursable tribe fails to pay billings within 90 days, FUTA § 3309(d)(4) requires the state to terminate the election and convert the tribe to contributory financing — an outcome that costs far more.
Three Filled-Out Examples Using Real Scenarios
Scenario 1 — Hope Community Center: New 501(c)(3) Choosing Reimbursable
Hope Community Center is a brand-new Sacramento charity that hired its first three staff on January 5, 2026, and crossed the $100 wage threshold the same week.
| Form Section | What Hope Community Center Enters |
|---|---|
| Box 1 — EDD Account Number | 94872305 |
| Box 2 — FEIN | 87-2104993 |
| Box 3 — Legal Name | Hope Community Center |
| Box 4 — DBA | N/A |
| Box 5 — Mailing Address | 742 K STREET, SUITE 300, SACRAMENTO, CA 95814 |
| Box 6 — Physical Address | Same as mailing — re-typed |
| Box 7 — Effective Date | 01/01/2026 |
| Box 8 — Method Elected | Reimbursable checked |
| Box 9 — Two-Year Acknowledgment Initials | MJL |
| Box 10 — Signature/Title/Date | Marcus J. Lee, CFO, 03/05/2026 |
Scenario 2 — Yolo County Unified School District: Public Entity Choosing SEF
Yolo County USD has 1,400 employees and a stable workforce, and wants the pooled SEF arrangement to cap volatility.
| Form Section | What Yolo County USD Enters |
|---|---|
| Box 1 — EDD Account Number | 55410028 |
| Box 2 — FEIN | 94-6000529 |
| Box 3 — Legal Name | Yolo County Unified School District |
| Box 4 — Type of Entity | School District |
| Box 5 — Mailing Address | 1280 W. BEAMER ST., WOODLAND, CA 95695 |
| Box 7 — Effective Date | 07/01/2026 |
| Box 8 — Method Elected | School Employees Fund (SEF) |
| Box 9 — Acknowledgment Initials | RGS |
| Attachments | Certified board resolution + Statement of Org |
| Box 10 — Signature | Dr. Rosa G. Sandoval, Superintendent, 04/12/2026 |
Scenario 3 — Tachi-Yokut Tribal Government: Indian Tribe Subdivision Election
The Tachi-Yokut Tribe runs both a tribal government and a separate casino enterprise and wants reimbursable financing for the government but contributory for the casino.
| Form Section | What the Tachi-Yokut Tribe Enters |
|---|---|
| Box 1 — EDD Account Number | 60112877 (gov) / 60112878 (casino) |
| Box 2 — FEIN | 77-0488210 |
| Box 3 — Legal Name | Tachi-Yokut Tribe of the Santa Rosa Rancheria |
| Tribal Resolution Number | TR-2026-04 |
| Box 5 — Mailing Address | 17225 JERSEY AVE., LEMOORE, CA 93245 |
| Subdivision A — Government | Reimbursable, effective 01/01/2026 |
| Subdivision B — Casino | Contributory, effective 01/01/2026 |
| Box 9 — Acknowledgment Initials | LGJ |
| Attachments | Certified tribal council resolution |
| Box 10 — Signature | Leo G. Jeff, Tribal Chairperson, 02/20/2026 |
How to File the Completed Form
DE 1378 can be filed through four channels, and the EDD treats the postmark or portal timestamp as the filing date. Pick the channel that gives you the strongest proof and the fastest confirmation, because the 30-day election window is unforgiving.
By mail. Send the signed original to Employment Development Department, Account Services Group, MIC 28, P.O. Box 826880, Sacramento, CA 94280-0001. Use USPS Certified Mail with Return Receipt so you have a stamped proof-of-mailing date. There is no filing fee. Processing time is 4 to 6 weeks, and you keep the green card as proof.
Online via e-Services for Business. Log in to e-Services for Business and follow Account → Manage → Method of Financing. The portal generates a confirmation number instantly. There is no fee. Processing is typically 2 to 3 weeks, and you should screenshot the confirmation page.
By fax. Fax to 1-916-654-9211, the EDD Account Services Group fax line, and keep the transmission report. No fee. Processing is 3 to 5 weeks. Faxed forms must still bear an original-style signature; the EDD accepts faxed signatures under CUIC § 1088.5.
In person. Walk it into any EDD Employment Tax Office and ask for a date-stamped copy. No fee. The date stamp is your filing proof, and processing then runs 3 to 5 weeks internally.
Whichever channel, store proof of filing for at least four years.
What Happens After You File
After EDD receives DE 1378, the Account Services Group cross-checks your FEIN against the IRS Tax Exempt Organizations Master File and your EDD account against the Secretary of State business registry. If both match, you receive a DE 938SEF or DE 1378-Confirmation letter within roughly 30 days approving the election and stating the effective quarter.
If a mismatch occurs, EDD mails a DE 938 deficiency notice asking for clarification, usually with a 15-day response deadline. Missing that deadline causes the election to be treated as withdrawn and you default to contributory financing for the year.
For reimbursable filers, EDD then begins issuing DE 4452 Quarterly Reimbursable Statements showing benefits paid to your former workers; you must pay within 30 days of the statement date or interest accrues. For contributory filers, you start receiving DE 9 Quarterly Contribution Returns with the new-employer rate of 3.4% through your third year, after which an experience rate is calculated.
The election then auto-renews each year on January 1 unless you terminate it in writing by December 1 of the prior year, per CUIC § 803(c).
Mistakes to Avoid When Filling Out the Form
Even careful filers slip on the same dozen issues. Each line below names the mistake and the direct consequence so you can scan and self-check.
- Mistake 1 — Filing past the 30-day window. Consequence: EDD bumps your effective date to the next quarter and you pay contributory rates in the meantime.
- Mistake 2 — Using FEIN in the EDD account number box. Consequence: form sits in an unmatched-employer queue for 6 to 8 weeks.
- Mistake 3 — Mid-quarter effective date. Consequence: EDD rounds you to the next quarter, costing up to three months.
- Mistake 4 — Checking both Reimbursable and Contributory. Consequence: form is rejected as defective and you default to contributory.
- Mistake 5 — Skipping the two-year acknowledgment initials. Consequence: rejection letter and a wasted 30-day window.
- Mistake 6 — Payroll clerk signs without DE 48 POA. Consequence: signature is void; election fails.
- Mistake 7 — Using public-facing brand name in Legal Name box. Consequence: name-mismatch hold until DE 24 is filed.
- Mistake 8 — Outdated form revision. Consequence: silent rejection because boxes do not match EDD’s scanner.
- Mistake 9 — Mailing without certified mail. Consequence: no proof of timely filing if postmark is disputed.
- Mistake 10 — Choosing reimbursable for high-turnover workforce. Consequence: bills can dwarf the contributory cap of $434 per worker per year.
- Mistake 11 — Forgetting to attach IRS determination letter. Consequence: reimbursable election is denied for lack of exempt-status proof.
- Mistake 12 — Attempting to switch methods inside the two-year lock. Consequence: EDD ignores the request and the original method continues.
Do’s and Don’ts
- Do confirm you have Rev. 12 (1-23) by downloading from the official DE 1378 page, because outdated revisions are silently rejected.
- Do pass a board resolution before signing, because EDD can demand it on audit and a missing resolution voids the signature.
- Do run a 5-year layoff cost projection before electing reimbursable, because the method is only cheaper for low-turnover employers.
- Do file via e-Services for Business when possible, because the instant confirmation number is the strongest proof of filing.
- Do mark a calendar reminder for December 1, because that is the only window to terminate the election for the next year.
- Do keep the IRS determination letter, Articles, and resolution stapled to the form copy in your files for four years.
- Don’t let the executive director sign without explicit board authority, because EDD can void the election retroactively.
- Don’t use a P.O. Box in Box 6, because it is the physical-location field and EDD treats P.O. Boxes there as defective.
- Don’t assume a phone call to EDD will fix a missing initial, because the agency requires a corrected paper form.
- Don’t wait for a “perfect” effective date — file at the start of the next quarter, because each delayed quarter costs real money.
- Don’t mix multiple subdivisions on one DE 1378J, because each EDD account number requires its own election line.
- Don’t forget to recheck the DE 231NP every year, because EDD updates rates and rules each January.
Pros and Cons of Filing on Your Own vs. With Help
Filing DE 1378 yourself is realistic for most nonprofits with a competent finance officer, but a payroll-tax CPA earns their fee for organizations with complex turnover or multi-state operations.
Pros of filing on your own:
- Saves the $300–$1,200 typical CPA fee, because the form is one page and the data is in your own records.
- Forces internal mastery of CUIC § 803, because you read the statute while filling the boxes.
- Speeds the timeline, because you do not wait for an outside firm’s queue.
- Builds a reusable checklist, because next year’s renewal review goes faster.
- Lets you ask the EDD Taxpayer Assistance Center directly, because they answer field-level questions for free.
Cons of filing on your own:
- Misjudging reimbursable vs. contributory can cost tens of thousands over a layoff cycle, because the choice is irrevocable for two years.
- Missing the 30-day window is silent, because EDD does not warn you in advance.
- A payroll clerk signature voids the election, because only authorized officers may sign.
- Public-entity SEF rules under CUIC § 821 are nuanced and easy to misapply.
- Tribal subdivision elections under FUTA § 3309 interact with federal law in ways most generalists miss.
Reimbursable vs. Contributory at a Glance
| Feature | Reimbursable Method |
|---|---|
| Statutory basis | CUIC § 803 |
| How you pay | Dollar-for-dollar billing on benefits paid |
| Cash flow | Lumpy; tied to layoffs |
| Best for | Low-turnover nonprofits |
| Risk | Single big claim can exceed contributory cap |
| Bonding | EDD may require under certain payroll thresholds |
| Feature | Contributory Method |
|---|---|
| Statutory basis | CUIC § 976 |
| How you pay | Quarterly UI tax on first $7,000 wages |
| New-employer rate | 3.4% for first 3 years |
| Cap per worker per year | About $434 at top rate |
| Best for | High-turnover nonprofits |
| Risk | Higher steady-state cost for stable employers |
FAQs
Do I need to file DE 1378 every year?
No. The election auto-renews each January 1 and continues until you terminate it in writing by December 1, so a one-time filing controls future years unless you act.
Can I switch from reimbursable to contributory before two years are up?
No. CUIC § 803(c) locks you in for two complete calendar years; any switch request inside that window is ignored by the EDD.
Is there a filing fee for DE 1378?
No. The EDD charges no fee to file DE 1378 through any channel — mail, fax, in-person, or e-Services for Business.
Do I write my FEIN or EDD account number in Box 1?
No. Box 1 is exclusively for the 8-digit EDD employer account number; the 9-digit FEIN goes in Box 2 and mixing them causes a 6-to-8-week processing delay.
Can a payroll service sign DE 1378 for my nonprofit?
Yes. A payroll service or CPA can sign only if you attach a completed DE 48 Power of Attorney; without it, the EDD voids the signature.
Does the effective date have to be the first day of a quarter?
Yes. Under CUIC § 803(b), only January 1, April 1, July 1, and October 1 are valid; mid-quarter dates are rounded forward.
Do I list the DBA in Box 3 if my nonprofit is best known by it?
No. Box 3 takes the legal name on the Articles of Incorporation, and the DBA goes in Box 4; EDD matches Box 3 to the Secretary of State registry.
Can I file DE 1378 before I receive my EDD account number?
Yes. Write Pending in Box 1 and attach the DE 1NP, and the EDD will marry the two when the account is created.
Does a religious organization qualify for reimbursable financing?
Yes. Any 501(c)(3) entity, including churches and religious schools, qualifies under CUIC § 803, provided employees are not exempt under § 642.
Will EDD call me if I forget to initial the two-year acknowledgment?
No. The EDD mails a deficiency notice and gives you 15 days to respond; missing that deadline causes the election to be treated as withdrawn.
Do school districts file DE 1378 or DE 1378F?
No. School districts file DE 1378F (public entity variant) and may also elect the School Employees Fund under CUIC § 821.
Does an Indian tribe need a tribal council resolution to file DE 1378J?
Yes. A certified tribal council resolution must accompany DE 1378J, naming the authorized signer; without it the EDD rejects the election.
Can I terminate the election any time after the two-year lock ends?
Yes. You may terminate by sending written notice to the EDD by December 1, and the change takes effect on January 1 of the following year.
Does EDD accept electronic signatures on DE 1378?
Yes. When filed through e-Services for Business, the portal’s authenticated submission counts as the signature under CUIC § 1088.5.
Related reading
- How to Fill Out California Form DE-2063 (w/Examples) + FAQs
- How to Fill Out California Form DE-9 (w/Examples) + FAQs
- How to Fill Out California Form DE-1378I (w/Examples) + FAQs
- How to Fill Out California Form DE-1NP (w/Examples) + FAQs
- How to Fill Out California Form DE-678 (w/Examples) + FAQs
- How to Fill Out California Form DE-405 (w/Examples) + FAQs