California Form DE-1NP is the Registration Form for Nonprofit Employers that every 501(c)(3) nonprofit, religious, charitable, scientific, literary, or educational organization in California must file with the Employment Development Department (EDD) once it pays more than $100 in wages in a calendar quarter. Filing this form opens your state employer payroll tax account, assigns your eight-digit EDD employer account number, and lets you choose between the contributory (tax-rated) method and the reimbursable method for Unemployment Insurance (UI) coverage under California Unemployment Insurance Code (CUIC) §803.
The EDD processes more than 100,000 new employer registrations every year, and nonprofit registrations carry the highest correction rate of any registration form because of the reimbursable election in Section C, where misclassification can cost a small charity tens of thousands of dollars in surprise UI charges. This guide walks you through every box, with named examples, real scenarios, and the consequences of getting it wrong, all explained at a 9th-grade reading level.
- 📋 What DE-1NP is, who must file it, and the exact 15-day deadline triggered by CUIC §1086
- 🧾 Every field, box, and section of the form explained in plain English with sample entries
- 👥 Three full-walkthrough scenarios (a new church, a mid-size nonprofit hospital, a small arts nonprofit)
- ⚠️ The 10 most common mistakes nonprofit filers make and how each one costs money
- 💡 The reimbursable vs. contributory choice, with the math that drives the smart decision
What the Form Is and Who Must File It
California Form DE-1NP is the official Registration Form for Nonprofit Employers, published by the California Employment Development Department and required by CUIC §1086. Any organization that holds a federal tax exemption under Internal Revenue Code §501(c)(3) and pays wages in California uses this form instead of the standard DE 1 Commercial Employer Account Registration.
You must file DE-1NP within 15 calendar days after the day you first pay over $100 in wages in a calendar quarter. The threshold is low on purpose, and it includes part-time staff, ministers paid as employees, and stipended interns who meet the common-law employee test. Volunteers who receive only reimbursements for actual expenses do not count.
Nonprofits that file DE-1NP gain access to a key benefit unavailable to for-profit employers: the reimbursable method under CUIC §803. Instead of paying quarterly UI taxes on the first $7,000 of each worker’s wages, a reimbursable nonprofit pays back EDD dollar-for-dollar only when a former worker actually collects UI benefits. The trade-off is risk: if a long-tenured employee collects the full benefit, the bill can hit five figures.
Religious organizations, schools below college level operated by churches, and certain ministerial roles are excluded from UI coverage under CUIC §634.5. These employers still file DE-1NP to register for State Disability Insurance (SDI) withholding and Personal Income Tax (PIT) withholding, even though UI does not apply. The EDD’s DE 231NP Information Sheet explains the religious exclusion in detail.
Before You Start: Documents and Information You Need
Gather every item below before you open the form, because the EDD rejects DE-1NP filings missing required IDs and the e-Services for Business portal will not save a partial registration past 30 minutes of inactivity.
- Federal Employer Identification Number (FEIN) issued by the IRS — needed in Section A; without it, EDD cannot link your state account to your federal 941 filings, and your registration will be held.
- IRS 501(c)(3) determination letter — required as an attachment if you elect the reimbursable method in Section C; missing this letter forces EDD to default you to the tax-rated method.
- California Secretary of State entity number — printed on your Articles of Incorporation; mismatches trigger a manual review that adds 4–6 weeks.
- Date wages first exceeded $100 in a quarter — drives the 15-day clock under CUIC §1086; guessing this date often creates a late-registration penalty.
- Legal name and DBA of the organization — must match your IRS Form 1023 exactly; an extra “Inc.” or “The” causes name-control rejections.
- Physical California business address — P.O. boxes are not allowed for the primary address; using one rejects the form on intake.
- Names, titles, SSNs, and home addresses of all officers, directors, and signers — required in Section E; one missing SSN voids the section.
- Industry description and NAICS code — used by EDD to assign your industry rate if you go contributory; the wrong code can raise your UI tax rate.
- Bank account routing and account numbers — needed if you plan to enroll in EFT for tax payments; not required to register, but recommended.
- Estimated annual payroll — used to set your initial deposit schedule under CUIC §13021; under-estimating triggers reclassification mid-year.
Where to Get the Form and How to Access It
The current revision of DE-1NP (Rev. 12, 2024) is hosted on the EDD’s forms library. Download the official DE-1NP PDF directly from edd.ca.gov; do not use third-party copies because EDD rejects outdated revisions on intake. Confirm the revision date printed in the lower-left corner before you write on it.
Most nonprofits skip the paper PDF entirely and register through e-Services for Business, the EDD’s free online portal. The portal walks you through the same fields as the paper form, validates the FEIN against IRS records in real time, and issues your eight-digit employer account number on screen the moment you submit. Online filers also avoid the 4–6 week paper processing backlog.
If you must file on paper, mail the completed DE-1NP to Employment Development Department, Account Services Group, MIC 28, P.O. Box 826880, Sacramento, CA 94280-0001, or fax it to 1-916-654-9211. The EDD Taxpayer Assistance Center at 1-888-745-3886 will mail you a paper copy if you cannot print at home.
Step-by-Step: How to Fill Out California Form DE-1NP Line by Line
The form is one double-sided page divided into eight lettered sections. Work through them in order, because later sections reference data from earlier ones, and the EDD’s intake scanner reads the form top-to-bottom.
Item 1: Federal Employer Identification Number (FEIN)
This box asks for the nine-digit number the IRS assigned to your nonprofit when you applied on Form SS-4. Enter the digits left-to-right with the dash in the standard format XX-XXXXXXX, all in black ink, no spaces, no whiteout. Grace Community Church writes 84-1729350 in Item 1.
If your nonprofit was just incorporated and you have not yet received your FEIN, apply through the IRS online EIN tool before filing DE-1NP — the EDD will reject the form without it. The most common mistake here is transposing two digits, which makes EDD unable to match your state account to your federal 941 returns and freezes your first deposit. Many filers wrongly believe a state Secretary of State number can substitute for the FEIN; it cannot, and the two numbers serve completely different purposes.
Item 2: Legal Name of Nonprofit Employer
Item 2 asks for the exact legal name printed on your IRS determination letter. Type or print in block capitals using the full name with no abbreviations unless the abbreviation appears on the IRS letter itself. The St. Mary Children’s Literacy Foundation, Inc. writes THE ST. MARY CHILDREN’S LITERACY FOUNDATION, INC.
A nuance many filers miss is the treatment of “The” at the start of the name; if the IRS letter starts with “The,” you must include it, and if it does not, leave it off. The common mistake is using a doing-business-as (DBA) name in Item 2, which causes EDD’s name-control match against the IRS database to fail and triggers a 4–6 week manual review. The misconception worth correcting is that minor punctuation differences are harmless — they are not, and EDD’s automated match treats commas, periods, and ampersands as data.
Item 3: Trade Name / DBA
Item 3 captures the public-facing name you use on signage, donation receipts, and marketing — the “doing business as” name. Enter it only if it is different from Item 2; otherwise leave it blank. The St. Mary Children’s Literacy Foundation, Inc. uses Read with Mary as its DBA and writes READ WITH MARY in Item 3.
If you operate under multiple DBAs, list the primary one here and attach a separate sheet listing the rest, labeled with your FEIN. The common error is duplicating Item 2’s legal name in Item 3, which clutters your account and causes confusion on Notices of Determination. The misconception is that filing a DBA on DE-1NP registers the DBA with the county; it does not — DBAs must be filed separately with your county clerk under Business and Professions Code §17910.
Item 4: Type of Organization
Item 4 asks you to check the box that matches your organization’s IRS classification: 501(c)(3) charitable, religious, scientific, literary, educational, or “Other 501(c).” Check exactly one box. Grace Community Church checks the “Religious” box because its IRS letter classifies it as a church.
If your IRS letter lists more than one purpose, check the box matching the primary activity that drives most of your hours and budget. The most common mistake here is a school operated by a church checking “Educational” instead of “Religious”; the religious classification matters because of the CUIC §634.5 UI exclusion for church-operated schools below college level. The misconception is that the box can be changed later by phone; it cannot — changing your organization type requires a written amendment with EDD’s Account Services Group.
Item 5: California Secretary of State Entity Number
Item 5 asks for the seven-digit corporate number assigned by the California Secretary of State when your nonprofit incorporated. Enter it without leading zeros unless the official certificate shows them. The St. Mary Children’s Literacy Foundation, Inc. writes 4827193.
Unincorporated associations and trusts that have no Secretary of State number write “N/A” in this box. The common mistake is entering the IRS FEIN here a second time; the two numbers are unrelated, and EDD will route the file to a paper-review queue if they match. The misconception is that a charity must be incorporated to file DE-1NP; it does not — unincorporated charitable trusts can register and pay employees just like incorporated nonprofits.
Item 6: Date Wages First Exceeded $100
This date drives the 15-day registration clock under CUIC §1086. Enter the exact date in MM/DD/YYYY format on which cumulative wages paid in the current calendar quarter first crossed the $100 mark. Read with Mary paid its first employee, Jamal Carter, $250 on 04/03/2026, so the form shows 04/03/2026.
If you paid multiple workers small amounts that together crossed $100, use the date of the paycheck that pushed the cumulative quarter total over $100, not the first paycheck of the quarter. The most common mistake is using the date of incorporation or the date of the first hire offer; both are wrong and create a false late-registration penalty under CUIC §1112 if EDD believes you owed earlier. The misconception is that paying a contractor on Form 1099 starts the clock — it does not; only W-2 wages count.
Item 7: Physical Business Address
Item 7 captures the actual California street address where your nonprofit operates, including suite or unit number, city, county, ZIP+4. P.O. boxes are not accepted in this box. Grace Community Church writes 415 W. Maple Avenue, Suite B, Fresno, Fresno County, CA 93704-2218.
If you operate from a home office, use the home address; if you have multiple sites, use the headquarters and list satellite locations on a continuation sheet. The common error is writing a P.O. box, which causes immediate rejection on intake and restarts your 15-day clock. The misconception is that the physical address must match the Articles of Incorporation; it does not — EDD only requires that it be a real California location where the nonprofit conducts business.
Item 8: Mailing Address
Item 8 captures where EDD should send your Notice of Employer Account Number, deposit coupons, and audit letters. P.O. boxes are allowed here. Grace Community Church uses P.O. Box 7821, Fresno, CA 93747.
If your mailing address is the same as Item 7, write “Same as Item 7” instead of repeating it; this avoids data-entry errors at intake. The common mistake is using a third-party CPA’s office as the mailing address without filing a DE 48 Power of Attorney; EDD will mail confidential tax notices there, and without the POA the CPA cannot legally act on them. The misconception is that updating the mailing address can be done by phone; only a written change submitted through e-Services or by mail is valid.
Item 9: UI Coverage Election (Reimbursable vs. Contributory)
Item 9 is the single most consequential field on DE-1NP. You check one of two boxes: Contributory (Tax-Rated) or Reimbursable (School Employees Fund / Direct Reimbursement). The choice locks in for a minimum of two complete calendar years under CUIC §803(a). St. Mary Foundation expects only 3 employees and very low turnover, so it checks Reimbursable.
The contributory method works like a for-profit employer: you pay quarterly UI tax (currently 3.4% new-employer rate on the first $7,000 of wages per employee) and EDD pays any benefits from the trust fund. The reimbursable method skips quarterly tax but bills you dollar-for-dollar for benefits actually paid to your former employees, capped only by the maximum benefit amount per claim (about $11,700 in 2026). The common mistake is electing reimbursable without modeling worst-case turnover; one $11,000 claim from a laid-off director can wipe out three years of saved UI tax. The misconception is that the choice can be changed any year — it cannot, and switching requires a written request before December 1 of the year before the change takes effect.
Item 10: Industry Description and NAICS Code
Item 10 asks for a one-sentence description of your nonprofit’s primary activity plus the matching six-digit NAICS code. Read with Mary writes “After-school literacy tutoring for K-6 children” and 611699.
Pick the code that matches the activity generating most of your labor hours, not the one with the lowest UI rate. The common mistake is choosing a generic code like 813410 (“Civic Organizations”) when a more specific code applies; specificity helps EDD assign the correct industry experience rating if you ever switch to contributory. The misconception is that the NAICS code on DE-1NP must match the one on your IRS Form 990; the two systems are independent, and EDD uses NAICS only for rate-setting.
Item 11: Estimated Number of Employees and Annual Payroll
Item 11 asks for your best estimate of California employees in the next 12 months and total California wages you expect to pay. Grace Community Church writes 4 employees and $148,000.
EDD uses this estimate to assign your initial deposit schedule under CUIC §13021. Under-estimating below the true figure pushes you to a quarterly schedule when you should be on a monthly or semi-weekly schedule, and the catch-up after EDD reclassifies you can include 10% penalties. The common mistake is leaving the box blank because the number “feels uncertain”; a blank box defaults you to the lowest schedule and almost guarantees a mid-year reclassification. The misconception is that this estimate locks you in; it does not — actual deposits adjust automatically based on real wages reported on DE 9 and DE 9C.
Item 12: Officers, Directors, and Responsible Parties
Item 12 (often pre-printed as Section E) lists every officer and director with title, full legal name, SSN, home address, and phone number. St. Mary Foundation lists Maria Lopez (President, SSN 555-12-3456, 1820 Oak St., Berkeley, CA 94703) and two other directors.
California treats listed officers as personally liable under CUIC §1735 for unpaid payroll taxes, so list everyone with check-signing authority but do not list volunteer board members who never touch payroll. The common mistake is listing only the executive director; this leaves the actual responsible parties off the EDD record and creates problems if a tax debt is later assessed. The misconception is that SSNs are optional; they are not — without a valid SSN the section is rejected, and the officer cannot be authenticated for online services.
Item 13: Authorized Signature, Title, Date, and Phone
The bottom of page 2 is the perjury declaration under CUIC §2118. Sign in blue or black ink, print your title, write today’s date in MM/DD/YYYY, and include a daytime phone number. Maria Lopez signs, prints “President,” dates 04/15/2026, and adds (510) 555-7019.
Only an officer, director, or person with written authority (DE 48 POA on file) can sign; a payroll clerk’s signature voids the form. The common mistake is signing in pencil or with an electronic signature on a paper filing; EDD rejects both. The misconception is that the signature can be left blank “to be added later” — an unsigned DE-1NP is not a filing at all and the 15-day clock keeps running.
Three Filled-Out Examples Using Real Scenarios
Each example below follows one named filer through the most consequential fields of DE-1NP.
Scenario 1: Grace Community Church (New Religious Employer, Reimbursable)
Pastor Daniel Reyes hires the church’s first paid worship leader in April 2026. The church is a 501(c)(3) and elects reimbursable coverage to save on quarterly UI tax.
| Form Section | What Grace Community Church Enters |
|---|---|
| Item 1 — FEIN | 84-1729350 |
| Item 2 — Legal Name | GRACE COMMUNITY CHURCH |
| Item 4 — Type | Religious 501(c)(3) |
| Item 5 — SOS Number | N/A (unincorporated association) |
| Item 6 — Date Wages First > $100 | 04/03/2026 |
| Item 7 — Physical Address | 415 W. Maple Ave., Suite B, Fresno, CA 93704 |
| Item 9 — UI Election | Reimbursable |
| Item 11 — Employees / Payroll | 4 / $148,000 |
| Item 13 — Signature | Pastor Daniel Reyes, 04/15/2026 |
Scenario 2: St. Mary Children’s Literacy Foundation, Inc. (Mid-Size Charity, Contributory)
Maria Lopez, President, registers the Berkeley-based literacy foundation after expanding from volunteers to three paid tutors. She picks the contributory method because she expects high turnover among college-student tutors.
| Form Section | What St. Mary Foundation Enters |
|---|---|
| Item 1 — FEIN | 47-3826194 |
| Item 2 — Legal Name | THE ST. MARY CHILDREN’S LITERACY FOUNDATION, INC. |
| Item 3 — DBA | READ WITH MARY |
| Item 4 — Type | Educational 501(c)(3) |
| Item 5 — SOS Number | 4827193 |
| Item 6 — Date Wages First > $100 | 01/12/2026 |
| Item 9 — UI Election | Contributory (Tax-Rated) |
| Item 10 — NAICS | 611699 — Other Educational Services |
| Item 11 — Employees / Payroll | 3 / $72,000 |
| Item 13 — Signature | Maria Lopez, President, 01/22/2026 |
Scenario 3: Bayview Community Hospital Foundation (Large Nonprofit Hospital, Reimbursable)
CFO Ahmed Patel registers the hospital foundation that just absorbed a smaller clinic’s payroll. The hospital expects very low UI claim activity and elects reimbursable to avoid paying 3.4% on $7,000 × 142 employees in new-employer UI tax.
| Form Section | What Bayview Foundation Enters |
|---|---|
| Item 1 — FEIN | 94-2918374 |
| Item 2 — Legal Name | BAYVIEW COMMUNITY HOSPITAL FOUNDATION |
| Item 4 — Type | Charitable 501(c)(3) |
| Item 5 — SOS Number | 2719384 |
| Item 6 — Date Wages First > $100 | 07/01/2026 |
| Item 7 — Physical Address | 2200 Bay Shore Blvd., San Francisco, CA 94124 |
| Item 9 — UI Election | Reimbursable |
| Item 10 — NAICS | 622110 — General Medical Hospitals |
| Item 11 — Employees / Payroll | 142 / $9,800,000 |
| Item 13 — Signature | Ahmed Patel, CFO, 07/10/2026 |
How to File the Completed Form
You can file DE-1NP through three official channels, and most filers should choose the online portal because of speed and built-in error checking.
- Online — e-Services for Business: Free, no fee, no payment required at registration. Processing time is real-time; your eight-digit account number appears on screen. Save the confirmation page PDF as your proof of filing. This is the EDD’s preferred channel.
- Mail: Send the signed paper form to EDD, Account Services Group, MIC 28, P.O. Box 826880, Sacramento, CA 94280-0001. No filing fee. Processing takes 4–6 weeks. Use USPS Certified Mail with Return Receipt as your proof of filing; keep the green card for 4 years.
- Fax: Fax the signed form to 1-916-654-9211. No fee. Processing takes 2–3 weeks. Keep the fax confirmation sheet showing date, time, and “OK” status as your proof of filing.
- In Person: Walk-in registration is no longer accepted at most EDD offices since 2023. Call 1-888-745-3886 to confirm before traveling.
The EDD does not charge a registration fee for DE-1NP filing through any channel. If you owe back wages or quarterly returns at the time of registration, those payments must accompany the registration through EFT, credit card, or check, but the form itself is free.
What Happens After You File
After EDD processes your DE-1NP, it mails a Notice of Employer Account Number showing your eight-digit state employer ID, your assigned UI method (contributory or reimbursable), your initial UI rate (3.4% for new contributory employers), and your deposit schedule. Online filers see the number on screen the same day; paper filers wait 4–6 weeks.
You then have ongoing obligations: file DE 9 and DE 9C quarterly, deposit DE 88 tax payments on the schedule EDD assigns, and report new hires on DE 34 within 20 days. Reimbursable employers receive a quarterly Statement of Charges (DE 428T) showing benefits paid to former employees that they must reimburse within 30 days.
If you registered late under CUIC §1112, expect a Notice of Late Registration Penalty of $100 or 10% of contributions due, whichever is greater. You can request a waiver for good cause within 30 days of the notice.
Mistakes to Avoid When Filling Out the Form
- Using a P.O. Box in Item 7. EDD rejects the form on intake, and your 15-day clock keeps running.
- Transposing FEIN digits in Item 1. Causes IRS-EDD name-control mismatch and freezes your first deposit.
- Listing a DBA in Item 2 instead of the legal IRS name. Triggers a 4–6 week manual review.
- Choosing reimbursable without attaching the IRS 501(c)(3) letter. EDD defaults you to contributory and locks you in for 2 years.
- Guessing the date in Item 6. Wrong dates create a false late-registration penalty under CUIC §1112.
- Leaving Item 11 blank. Defaults you to the lowest deposit schedule and guarantees mid-year reclassification with penalty.
- Listing only the executive director in Item 12. Hides actual responsible parties and creates personal-liability surprises later.
- Signing the form in pencil or with an electronic signature on paper. EDD rejects both as invalid.
- Picking a generic NAICS code in Item 10. Locks you into a higher industry rate if you switch to contributory.
- Filing DE 1 (commercial) instead of DE-1NP. Forfeits your right to elect the reimbursable method and costs you UI tax savings.
- Forgetting to file DE 34 New Hire reports within 20 days of each new hire. Carries a separate $24 per-employee penalty.
Do’s and Don’ts
- Do confirm the form’s revision date in the lower-left corner before filling it out, because EDD rejects outdated revisions.
- Do model worst-case turnover before electing reimbursable in Item 9, because one $11,000 UI claim can wipe out years of tax savings.
- Do file through e-Services for Business when possible, because real-time validation prevents most rejections.
- Do save your confirmation page or certified-mail green card for at least 4 years, because EDD audit lookback runs that long.
- Do list every officer with check-signing authority in Item 12, because CUIC §1735 personal-liability rules apply only to the people on file.
- Do attach the IRS determination letter when electing reimbursable, because the election is invalid without it.
- Don’t use a P.O. box in Item 7, because EDD only accepts physical California addresses there.
- Don’t wait past the 15-day deadline, because CUIC §1086 starts the clock automatically.
- Don’t reuse a for-profit employer’s account number, because nonprofits must register separately to access reimbursable status.
- Don’t sign without reading the perjury declaration, because the signature carries criminal exposure under CUIC §2118.
- Don’t assume volunteers don’t count, because stipended interns who meet the common-law employee test trigger the $100 threshold.
- Don’t rely on phone advice for changing your UI election, because only a written request before December 1 changes it.
Pros and Cons of Filing on Your Own vs. With Help
Filing DE-1NP yourself works for small, simple nonprofits. Hiring a CPA or payroll service makes sense once payroll exceeds about $250,000, multiple states are involved, or the reimbursable election is on the table.
- Pro of filing yourself: Saves $300–$1,500 in CPA registration fees that small nonprofits cannot easily absorb.
- Pro of filing yourself: Forces leadership to learn the EDD reporting cycle that they will live with for years.
- Pro of filing yourself: Faster turnaround through e-Services than waiting for a third-party preparer.
- Pro of filing yourself: No DE 48 Power of Attorney needed, so confidential mail goes directly to your office.
- Pro of filing yourself: Direct access to the EDD account from day one, with no handoff later.
- Con of filing yourself: Easy to misjudge the reimbursable vs. contributory tradeoff without actuarial modeling.
- Con of filing yourself: No professional to challenge an erroneous late-registration penalty under CUIC §1112.
- Con of filing yourself: Risk of mismatched FEIN, name, or address fields that delay the account by weeks.
- Con of filing yourself: No ongoing reminder system for DE 9, DE 9C, DE 88, and DE 34 deadlines.
- Con of filing yourself: Personal liability for officers under CUIC §1735 if a clerical error leads to unpaid tax.
Reimbursable vs. Contributory at a Glance
| Factor | What It Means for Your Nonprofit |
|---|---|
| Tax model | Contributory pays quarterly UI tax; reimbursable pays only when ex-employees actually collect UI |
| New-employer rate | Contributory starts at 3.4% on first $7,000 of wages; reimbursable has no rate |
| Cash flow | Contributory is predictable; reimbursable is lumpy and tied to layoffs |
| Risk | Contributory caps your loss at the tax rate; reimbursable has effectively no cap |
| Best fit | Contributory fits high-turnover staff; reimbursable fits stable, long-tenured staff |
| Switching | Locked in for 2 years under CUIC §803; written request needed by December 1 |
FAQs
Is California Form DE-1NP the same as Form DE 1?
No. DE 1 is for commercial employers and does not allow the reimbursable election; DE-1NP is the nonprofit version that opens access to reimbursable UI under CUIC §803.
Do I write my legal IRS name or my DBA in Item 2?
No DBA in Item 2 — only the exact legal name on your IRS determination letter goes in Item 2; the DBA goes in Item 3.
Can I use a P.O. Box for Item 7?
No. Item 7 requires a physical California street address; P.O. boxes belong only in Item 8 (mailing address) and trigger immediate rejection in Item 7.
Do I check “Religious” or “Educational” in Item 4 for a church-run school?
Yes, check “Religious” if the school operates below college level under church control, because the CUIC §634.5 UI exclusion depends on the religious classification.
Is the reimbursable election permanent?
No. It is locked for two complete calendar years under CUIC §803, then changeable each year by written request submitted before December 1.
Do I need an IRS determination letter to file DE-1NP?
Yes for the reimbursable election; no for contributory registration, but the letter speeds processing and confirms 501(c)(3) status.
What if I miss the 15-day registration deadline?
Yes, you can still register, but expect a CUIC §1112 penalty of $100 or 10% of contributions due, with a 30-day waiver window for good cause.
Do volunteers count toward the $100 wage threshold in Item 6?
No, unpaid volunteers do not count, but stipended interns and ministers paid as W-2 employees do count toward the $100 quarterly threshold.
Can a payroll clerk sign Item 13?
No, only an officer, director, or holder of a DE 48 Power of Attorney may sign; a clerk’s signature voids the filing.
Is there a fee to file DE-1NP?
No. Registration is free through online, mail, and fax channels at the EDD payroll tax site.
Do I list every board member in Item 12?
No, only officers, directors, and others with check-signing or payroll authority — pure volunteer board members without financial authority can be omitted.
Can I switch from reimbursable to contributory mid-year?
No. The election is locked for two years under CUIC §803, and any change takes effect only at the start of the next calendar year following a December 1 written request.
Does filing DE-1NP also register me for State Disability Insurance?
Yes. A single DE-1NP registration opens your account for UI (if applicable), SDI withholding, Employment Training Tax, and Personal Income Tax withholding all at once.
Do I need to file DE-1NP if all my workers are 1099 contractors?
No, but the ABC test under AB 5 reclassifies most California 1099s as employees, which would then trigger the $100 wage threshold and require DE-1NP.
Related reading
- How to Fill Out California Form DE 1378 (w/Examples) + FAQs
- 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 1 (w/Examples) + FAQs
- How to Fill Out California Form DE-1AG (w/Examples) + FAQs
- How to Fill Out California Form DE-678 (w/Examples) + FAQs