California Form DE-678, the Tax Examination Guidelines / Request for Preassessment Conference package used by the Employment Development Department, is the worksheet and response form that California employers complete when the EDD audits their payroll tax records or proposes a tax assessment. Every employer who receives a Notice of Assessment under the California Unemployment Insurance Code §1126 must use DE-678 (Rev. 12) to respond, document worker classifications, and protect their reserve account from incorrect charges.
Filing DE-678 the wrong way can trigger a 10% negligence penalty under CUIC §1127, reclassification of independent contractors as employees under AB 5 and the ABC test, and back-assessment of unpaid Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and Personal Income Tax (PIT) withholding for up to three years. The EDD audits roughly 1 in every 130 California employers each year, and over 68% of audits result in at least one reclassification adjustment, so accuracy on this form is not optional.
In this guide, you will learn:
- 📋 How to fill out every box, line, and signature block on DE-678 (Rev. 12)
- 🧾 Which records you must gather before opening the form
- 👩💼 Three full walkthroughs using real-world employer scenarios
- 📬 Every way to file with the EDD (mail, fax, in-person, e-Services for Business)
- ⚠️ The 10+ mistakes that trigger penalties, holds, and reclassification
What the Form Is and Who Must File It
California Form DE-678 is the Tax Examination Guidelines and Audit Response Worksheet issued by the EDD’s Tax Branch. The form documents an employer’s payroll records, worker classifications, and reconciliation of wages reported on quarterly returns (DE-9 and DE-9C) against books, 1099s, and W-2s. The EDD uses your DE-678 entries to calculate any deficiency, credit, or no-change finding and to issue a Notice of Assessment (DE-1545) when adjustments apply.
Every California employer with at least one worker, paid wages of $100 or more in a calendar quarter, must file DE-678 when the EDD opens a payroll tax examination. This includes sole proprietors, partnerships, LLCs, S-corporations, C-corporations, nonprofits with employees, household employers reporting on the DE-3BHW, and agricultural employers reporting on the DE-3HW. Out-of-state employers with even one California-resident employee performing services in California also file when audited.
Filers come from every walk of business life. Carlos Mendoza runs a two-truck landscaping sole proprietorship in Fresno and just received an audit letter for treating his crew as 1099 contractors. Aisha Patel manages payroll for a 22-employee restaurant LLC in Long Beach and faces a three-year examination after a worker filed for unemployment. Janet Nguyen owns a Sacramento dental practice with a mix of W-2 hygienists and 1099 fill-in dentists. Marcus Rivera is a general contractor in San Diego whose subcontractors were flagged under AB 5. Linda Okafor operates a Bay Area home-care agency and must reconcile cash tips against her DE-9C filings. Every one of them must file DE-678 to respond.
Before You Start: Documents and Information You Need
The EDD auditor will request these records by Information Document Request (IDR), and DE-678 cannot be completed accurately without them. Missing even one item will delay your response, extend the audit, and increase the chance the auditor uses estimated assessments under CUIC §1128.
- California employer account number (8 digits). This anchors every entry on the form, and a wrong number routes your response to the wrong file.
- Federal Employer Identification Number (FEIN). The EDD cross-checks this with the IRS, and a mismatch triggers a hold under the EDD–IRS information-sharing agreement.
- Quarterly returns DE-9 and DE-9C for the audit period (usually three years, twelve quarters). Without them, you cannot reconcile reported wages.
- All 1099-NEC and 1099-MISC forms issued during the audit period, because each 1099 worker is a presumptive employee under AB 5.
- General ledger and check register showing every cash and check disbursement to workers, since the auditor matches each payment to a W-2 or 1099.
- Bank statements for all business accounts for the full audit period, used to find unreported cash payments.
- Written contractor agreements, business licenses, and proof of contractor’s separate business for every 1099 worker, which support the Borello multi-factor test where AB 5 exemptions apply.
- Workers’ compensation policy and certificates for subcontractors, because lack of coverage is a strong indicator of misclassification.
- Corporate minutes, officer compensation records, and shareholder distributions, since reasonable officer wages are a frequent audit target.
- Prior EDD audit reports or settlement agreements, which the new auditor will reference for continuity.
Where to Get the Form and How to Access It
Form DE-678 is not a self-service download. The EDD auditor mails or hand-delivers the current revision (Rev. 12, dated 03/24) along with the DE-231TA Taxpayer Advocate Information Sheet and the DE-195 Employer’s Bill of Rights at the audit opening conference. If your copy is lost, request a replacement through the EDD Tax Branch Forms request line or directly from your assigned auditor.
You may also access a fillable PDF through the EDD e-Services for Business portal once your audit case is opened and linked to your employer account. The portal lets you type entries, save drafts, and upload supporting documents up to 25 MB per file. Confirm you are using Rev. 12 (03/24) by checking the bottom-left footer of page 1; older revisions are rejected.
CPAs, enrolled agents, and tax attorneys representing employers must first file a DE-1837 Power of Attorney before the EDD will release DE-678 to them. Without a valid POA on file, the auditor will mail the form only to the employer of record, which can cost you weeks if you are responding under deadline.
Step-by-Step: How to Fill Out California Form DE-678 Line by Line
DE-678 (Rev. 12) is organized into Part A (Employer Identification), Part B (Audit Period and Records Reviewed), Part C (Worker Classification Schedule), Part D (Wage Reconciliation), Part E (Tax Computation), Part F (Penalty and Interest Acknowledgment), and Part G (Signature and Declaration). Work through each part in order, because later parts pull figures from earlier ones.
Box 1 — Employer Legal Name
This field asks for the exact legal name on file with the California Secretary of State or, for sole proprietors, the owner’s full legal name. Write the name in ALL CAPS using the same spelling and punctuation that appears on your most recent DE-9. Carlos Mendoza writes MENDOZA LANDSCAPING — CARLOS MENDOZA SOLE PROP because he registered a fictitious business name in Fresno County.
If your business changed names mid-audit period, enter the current name and attach a DE-24 Change of Employer Account Information. The most common mistake here is using the DBA only and omitting the legal entity, which causes the auditor to open a duplicate account and double-bill the assessment. A misconception is that LLCs can use the member’s personal name; they cannot, because the LLC is the employer of record under CUIC §675.
Box 2 — California Employer Account Number
The field asks for your 8-digit EDD account number, formatted 123-4567-8 with two hyphens. Copy it exactly from your most recent DE-9 confirmation. Aisha Patel enters 987-6543-2 for her restaurant LLC.
If you have multiple branch accounts, list the primary account here and attach a schedule of all linked sub-accounts. The common mistake is transposing two digits, which causes the EDD’s mainframe to reject the response and continue accruing interest under CUIC §1113. A misconception is that the FEIN can substitute for the EDD account number; it cannot, because the EDD uses its own state account numbering system.
Box 3 — Federal Employer Identification Number
Enter your 9-digit FEIN in the format XX-XXXXXXX. This must match the FEIN on your federal Form 941 filings. Janet Nguyen writes 84-1234567 for her dental practice.
If you operate a single-member LLC and use your SSN federally, write the SSN here in the same FEIN format and check the Disregarded Entity box on the right margin. The common error is leaving this blank because the employer thinks the EDD already has it; the auditor uses Box 3 to pull IRS Form 1099 data through information sharing, and a blank box delays the entire audit. A misconception is that ITINs are acceptable; they are not for employer reporting.
Box 4 — Business Mailing Address
Enter the street address, city, state, and ZIP+4 where the EDD should mail correspondence. P.O. boxes are accepted only if you also list a physical street address on the line below. Marcus Rivera writes 4821 KEARNY MESA RD, SAN DIEGO, CA 92111-3210.
If you moved during the audit period, list the current address and write FORMERLY: with the prior address on the comment line. The common mistake is using the CPA’s address without filing a DE-1837 POA, which causes confidential audit notices to be returned undeliverable. A misconception is that updating the address here updates it system-wide; it does not, and you must also file a DE-24.
Box 5 — Audit Period Covered
Enter the beginning quarter and ending quarter being examined, formatted Q1/2023 through Q4/2025. The auditor pre-fills this box, and you should verify it against the Notice of Audit (DE-231Z) you received.
If the audit period extends beyond three years, the auditor must check the Extended Statute box and cite CUIC §1132; challenge any extension that lacks a written justification. The common mistake is signing a DE-948 Statute of Limitations Waiver without legal review, which extends the EDD’s reach by another two to four quarters. A misconception is that the audit period can be shortened by request; it cannot, because CUIC §1132 sets the floor.
Box 6 — Type of Entity
Check exactly one box: Sole Proprietor, Partnership, LLC, LLP, S-Corp, C-Corp, Nonprofit, Government, or Trust. Linda Okafor checks LLC for her home-care agency.
If your entity converted mid-period (sole prop to LLC, for example), check both boxes and write the conversion date in the margin. The common mistake is checking Sole Proprietor when operating as a single-member LLC, which strips you of LLC liability protection in the auditor’s eyes. A misconception is that a husband-wife sole proprietorship is a partnership; under IRS Rev. Proc. 2002-69 and California community-property rules, it can elect either treatment.
Box 7 — Principal Business Activity and NAICS Code
Enter a one-line description of your primary activity and the 6-digit NAICS code that best matches. Carlos Mendoza writes Residential landscape maintenance — 561730.
If you operate multiple lines of business, enter the dominant activity by gross receipts and attach a schedule. The common error is using a stale NAICS from a prior return; the EDD uses NAICS to benchmark your wage levels against industry data, and an outdated code can flag you as an outlier. A misconception is that NAICS code drives your UI rate; your UI rate is set by CUIC §977 reserve-account experience, not industry code.
Box 8 — Records Reviewed Checklist
Check every record category the auditor reviewed: Payroll Register, General Ledger, Bank Statements, 1099s, W-2s, Cash Disbursements Journal, Subcontractor Agreements, and Other. Aisha Patel checks all eight boxes and writes POS Tip Reports on the Other line.
If the auditor did not review a record because you did not produce it, that record is checked anyway and a Not Produced notation is added; this matters because CUIC §1085 authorizes estimated assessments when records are missing. The common mistake is leaving boxes unchecked to hide gaps; the auditor checks the original IDR list against your boxes and any discrepancy triggers a negligence penalty. A misconception is that you can refuse to produce bank statements on privacy grounds; you cannot, because CUIC §1092 compels production.
Box 9 — Worker Classification Schedule (Part C)
This is a multi-row table where each worker who received compensation during the audit period gets one row. Columns are: Worker Name, SSN/ITIN, Position, Total Paid, W-2 or 1099, Reclassification Indicator, and Borello/AB 5 Test Result. List W-2 employees first, then 1099 contractors.
For each 1099 worker, you must complete the ABC test analysis under AB 5 or claim a statutory exemption (such as licensed contractor, professional services, or business-to-business). Marcus Rivera lists his subcontractor Diego Salazar — 1099 — $48,200 — B2B Exemption per Lab Code §2776. The common mistake is listing only workers paid more than $600; every worker who received any compensation must be listed. A misconception is that signed independent-contractor agreements settle the question; they do not, because Dynamex Operations W. v. Superior Court (2018) 4 Cal.5th 903 makes the ABC test the default.
Box 10 — Wage Reconciliation (Part D)
Enter, by quarter, the wages reported on DE-9 in column A, total wages per your books in column B, the difference in column C, and an explanation in column D. Janet Nguyen shows Q2/2024: $182,400 (DE-9) vs. $194,100 (Books) — Difference $11,700 — Explanation: Bonus paid 6/30 reported in Q3.
If column C is non-zero for any quarter, attach a reconciling schedule on letterhead. The common mistake is rounding to the nearest thousand; the EDD reconciles to the penny, and rounding triggers a re-audit. A misconception is that overpayments offset underpayments across quarters; they do not without a formal credit claim under CUIC §1178.
Box 11 — Tax Computation (Part E)
This grid computes additional UI, ETT, SDI, and PIT due. The auditor pre-fills the rates: UI per your experience rating, ETT at 0.1%, SDI at the current statutory rate of 1.2% for 2026 per the DE-44 California Employer’s Guide, and PIT at the supplemental withholding rate of 6.6% (10.23% for stock options and bonuses).
Verify each rate against your most recent DE-2088 Notice of Contribution Rates. The common mistake is accepting the auditor’s rates without checking; rate errors compound across twelve quarters. A misconception is that PIT is the worker’s tax and not the employer’s; once the EDD reclassifies a worker, the employer is jointly liable under CUIC §13070 unless a DE-938P relief request is filed.
Box 12 — Penalty and Interest Acknowledgment (Part F)
Initial each penalty type the auditor proposes: 10% negligence under CUIC §1127, 15% for filing a false return under CUIC §1128, and 50% for fraud under CUIC §1128.1. Initialing means you acknowledge the penalty was proposed, not that you agree.
If you contest a penalty, write CONTESTED next to your initial and attach a written reasonable-cause statement under CUIC §1137. The common mistake is initialing without contesting, which the CUIAB treats as a waiver. A misconception is that interest can be abated for hardship; under California law, interest abatement is nearly impossible absent EDD error.
Box 13 — Signature and Declaration (Part G)
Sign and date under penalty of perjury. The form must be signed by an authorized officer (corporate), managing member (LLC), general partner (partnership), or the owner (sole proprietor). A bookkeeper or CPA may not sign without a DE-1837 POA on file.
Print your name, title, phone, and email below the signature. Linda Okafor signs as LINDA OKOFOR, MANAGING MEMBER, OKAFOR HOMECARE LLC. The common mistake is using an electronic signature image; the EDD requires a wet signature or DocuSign through e-Services for Business. A misconception is that signing is a settlement; it is only an acknowledgment of the audit findings, and you retain full appeal rights to the California Unemployment Insurance Appeals Board within 30 days.
Three Filled-Out Examples Using Real Scenarios
Scenario 1: Carlos Mendoza — Sole Proprietor with Misclassified 1099 Crew
| Form Section | What Carlos Enters |
|---|---|
| Box 1 — Legal Name | MENDOZA LANDSCAPING — CARLOS MENDOZA SOLE PROP |
| Box 2 — EDD Account | 345-6789-0 |
| Box 3 — FEIN | 87-6543210 |
| Box 4 — Mailing Address | 2210 E SHAW AVE, FRESNO, CA 93710-5512 |
| Box 5 — Audit Period | Q1/2023 through Q4/2025 |
| Box 6 — Entity | Sole Proprietor |
| Box 7 — NAICS | 561730 — Landscaping Services |
| Box 9 — Worker Schedule | 4 crew members, each listed as 1099, reclassified to W-2 under AB 5 ABC test |
| Box 10 — Wage Reconciliation | DE-9 total $0; Books total $186,400; Difference $186,400 — all 1099 crew |
| Box 11 — Tax Due | UI $6,524, ETT $186, SDI $2,237, PIT $12,302 |
| Box 13 — Signature | Carlos Mendoza, Owner, 559-555-0144 |
Scenario 2: Aisha Patel — 22-Employee Restaurant LLC
| Form Section | What Aisha Enters |
|---|---|
| Box 1 — Legal Name | COASTAL KITCHEN LBC LLC |
| Box 2 — EDD Account | 987-6543-2 |
| Box 3 — FEIN | 47-1928374 |
| Box 5 — Audit Period | Q3/2022 through Q2/2025 |
| Box 6 — Entity | LLC |
| Box 7 — NAICS | 722511 — Full-Service Restaurants |
| Box 8 — Records Reviewed | All boxes checked plus POS Tip Reports |
| Box 10 — Wage Reconciliation | $1,842,000 reported; $1,894,200 books; $52,200 unreported tips |
| Box 11 — Tax Due | UI $1,827, ETT $52, SDI $626, PIT $3,445 |
| Box 12 — Penalties | 10% negligence contested with reasonable-cause letter |
| Box 13 — Signature | Aisha Patel, Managing Member, 562-555-0199 |
Scenario 3: Marcus Rivera — General Contractor with AB 5 Subcontractors
| Form Section | What Marcus Enters |
|---|---|
| Box 1 — Legal Name | RIVERA GENERAL CONSTRUCTION INC |
| Box 2 — EDD Account | 246-8024-6 |
| Box 3 — FEIN | 33-4455667 |
| Box 5 — Audit Period | Q1/2023 through Q4/2025 |
| Box 6 — Entity | S-Corp |
| Box 7 — NAICS | 236220 — Commercial Building Construction |
| Box 9 — Worker Schedule | 8 subs claimed under Lab Code §2750.5 contractor exemption with active CSLB licenses |
| Box 10 — Wage Reconciliation | $0 difference — all subs properly licensed and B2B exempt |
| Box 11 — Tax Due | $0 — no reclassification |
| Box 12 — Penalties | None proposed |
| Box 13 — Signature | Marcus Rivera, President, 619-555-0177 |
How to File the Completed Form
You may submit DE-678 through four channels, and your auditor will note the required channel in the cover letter. Always keep a date-stamped copy of every page filed.
- Mail. Send to Employment Development Department, Tax Branch — Audit Section, MIC 92G, P.O. Box 826880, Sacramento, CA 94280-0001. No filing fee. Use USPS Certified Mail with Return Receipt as proof; processing takes 30 to 60 days.
- Fax. Fax to your assigned auditor’s direct line listed on the DE-231Z Notice of Audit. No fee. Keep the fax confirmation page; processing is 10 to 20 business days.
- In Person. Deliver to the EDD field office handling your audit. No fee. Get a receipt stamp on a copy; processing is immediate logging plus 10 to 20 days for review.
- e-Services for Business. Upload through the EDD e-Services portal under your audit case. No fee, accepted formats are PDF only, max 25 MB per file. Processing is 5 to 15 business days, and the portal generates a confirmation number you must save.
If you owe a balance, payment options are listed on the EDD payment page and include EFT, credit card (with 2.3% fee), and check. Do not send payment with DE-678 unless the auditor’s cover letter directs you to; payments are processed separately under your account number.
What Happens After You File
The auditor reviews your DE-678 within 30 days and either issues a No-Change Letter, a Proposed Notice of Assessment, or a request for additional records. If a Proposed Notice of Assessment is issued, you have 30 days to request a Pre-Assessment Conference with the auditor’s supervisor before the assessment becomes final.
Once the assessment is final, the EDD issues a DE-1545 Notice of Assessment, and you have exactly 30 days to file a Petition for Reassessment with the California Unemployment Insurance Appeals Board under CUIC §1222. Missing the 30-day window converts the assessment into a final, non-appealable judgment that can be recorded as a state tax lien.
Interest accrues at the rate set quarterly by the EDD per CUIC §1113, currently 7% annually for 2026. If you cannot pay in full, request an Installment Agreement which the EDD typically grants for up to 36 months with a financial statement on Form DE-927B.
Mistakes to Avoid When Filling Out the Form
- Using a DBA instead of legal entity name in Box 1 causes a duplicate account and double-billing of the assessment.
- Transposing digits in the EDD account number routes your filing to the wrong file and continues interest accrual.
- Leaving FEIN blank triggers an IRS information-sharing hold and pauses the audit by 60 days.
- Listing only 1099 workers paid more than $600 causes the auditor to allege concealment and add a 15% penalty.
- Signing a DE-948 statute waiver without legal review extends EDD reach by additional quarters.
- Rounding wage reconciliation entries to the nearest thousand triggers a re-audit.
- Initialing penalties without contesting waives your reasonable-cause defense at the CUIAB.
- Using an electronic signature image instead of wet ink or DocuSign causes outright rejection.
- Sending payment with DE-678 when the cover letter does not direct you to causes the payment to be unapplied.
- Failing to attach AB 5 exemption proof for licensed contractors causes them to be reclassified by default.
- Mailing to the local field office instead of the Sacramento Tax Branch MIC 92G PO Box delays receipt by two to three weeks.
- Missing the 30-day Petition for Reassessment deadline converts the assessment into a non-appealable judgment.
Do’s and Don’ts
- Do file a DE-1837 POA before your CPA or attorney touches the form, because the EDD will not release records without it.
- Do keep a date-stamped copy of every page, since proof of timely filing is your responsibility.
- Do reconcile to the penny against DE-9 and DE-9C, because the EDD will.
- Do contest every proposed penalty with a reasonable-cause statement, because silence is treated as consent.
- Do request a Pre-Assessment Conference before the assessment becomes final, since it is your last informal chance to negotiate.
- Do retain audit work papers for at least eight years, because the EDD can reopen on fraud findings.
- Don’t sign a statute-of-limitations waiver without weighing the cost.
- Don’t ignore IDR requests, because CUIC §1085 authorizes estimated assessments for missing records.
- Don’t send originals; always send copies, since the EDD does not return documents.
- Don’t discuss the audit on social media, because admissions can be subpoenaed.
- Don’t pay a disputed assessment in full before appealing, because partial payment is sufficient to preserve appeal rights.
- Don’t assume signed contractor agreements settle the AB 5 question, because the ABC test is the default.
Pros and Cons of Filing on Your Own vs. With Help
Most employers benefit from professional representation once a Notice of Audit is issued, but small filers with clean records sometimes do fine pro se. Use the trade-off list below to decide.
- Pro (Pro Se): No professional fees, which can save $5,000 to $25,000 on a typical audit.
- Pro (Pro Se): Direct relationship with the auditor, which can be useful for small clean files.
- Pro (Pro Se): Fastest response time when records are perfect.
- Pro (Pro Se): Full control of every entry on the form.
- Pro (Pro Se): Builds your own audit literacy for future cycles.
- Con (Pro Se): No attorney-client privilege, so every email and statement is discoverable.
- Con (Pro Se): Higher risk of waiving defenses by initialing penalties or signing waivers.
- Con (Pro Se): No experience benchmarking your facts against AB 5 case law.
- Con (Pro Se): Risk of self-incrimination on fraud-adjacent issues.
- Con (Pro Se): Time cost averages 60 to 120 hours over a three-year audit, time that could be spent running the business.
Paper Filing vs. e-Services for Business Filing
| Filing Method | Key Trade-Off |
|---|---|
| Paper (Mail to MIC 92G) | Slowest channel at 30 to 60 days, but creates the cleanest paper trail with USPS Certified Mail receipt |
| Fax to Auditor | Mid-speed at 10 to 20 days, low-cost, but fax confirmations are sometimes lost |
| In-Person Delivery | Same-day logging at the EDD field office, but requires travel and only works during business hours |
| e-Services for Business | Fastest at 5 to 15 days through the EDD portal, with automatic confirmation numbers and 25 MB upload limit per file |
FAQs
Is California Form DE-678 the same as a federal IRS audit form?
No. DE-678 is strictly a California EDD payroll tax audit document. The IRS uses Form 4564 IDR and SS-8 worker determinations for federal audits, which run on parallel but separate tracks.
Do I have to file DE-678 if my audit results in no change?
Yes. Even a No-Change finding requires a signed DE-678 acknowledging the records reviewed, because the form closes the audit file under CUIC §1132.
Can my CPA sign DE-678 for me?
No. Only an authorized officer, owner, or managing member may sign, unless a DE-1837 Power of Attorney is on file authorizing the CPA to act on the employer’s behalf.
Do I write my DBA or my legal name in Box 1?
Yes to legal name, No to DBA-only. Use the legal entity name and add the DBA after a dash, since the EDD account is registered to the legal entity.
Should I list 1099 workers paid less than $600 on the Box 9 schedule?
Yes. Every worker who received any compensation must be listed, regardless of dollar threshold, because the $600 1099 reporting floor does not apply to EDD audits.
Can I use my Social Security Number in Box 3 instead of a FEIN?
Yes, but only if you are a single-member LLC or sole proprietor without employees federally. Format the SSN as XXX-XX-XXXX and check the Disregarded Entity box.
Do I have to initial every penalty in Box 12?
No. Initialing means acknowledgment, not agreement. Write CONTESTED next to any penalty you dispute and attach a reasonable-cause letter under CUIC §1137.
Is the audit period always three years?
No. The standard period is three years under CUIC §1132, but it extends to eight years for fraud and unlimited for unfiled returns.
Can I file DE-678 electronically?
Yes. Upload through e-Services for Business once your audit case is linked, in PDF format up to 25 MB per file, with same-day confirmation numbers.
Do signed independent-contractor agreements protect me from reclassification?
No. Under Dynamex and AB 5, the ABC test is the default, and signed agreements are only one factor.
Can I appeal the audit findings after I sign DE-678?
Yes. Signing acknowledges the findings but preserves your right to file a Petition for Reassessment with the CUIAB within 30 days of the DE-1545 Notice of Assessment.
Do I owe Personal Income Tax (PIT) on reclassified workers?
Yes, jointly with the worker, unless you file a DE-938P relief request showing the worker reported the income on a personal return.
Can I get penalties waived for first-time errors?
Yes, sometimes. The 10% negligence penalty under CUIC §1127 can be waived for reasonable cause, but interest under CUIC §1113 almost never is.
Do household employers file DE-678 too?
Yes. Household employers reporting on the DE-3BHW use DE-678 in the same way, because the audit framework is identical for all California employers.
Related reading
- How to Fill Out California Withholding Form DE 4 + FAQs
- How to Fill Out California Form DE 1378 (w/Examples) + FAQs
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- How to Fill Out California Form DE-1378IT (w/Examples) + FAQs
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