California Form DE-805 is the Notice of Use Tax Account, Employer Account, or Reserve Account Transfer issued by the California Employment Development Department (EDD) to confirm or contest a successorship between a buying employer and a selling employer. Any California employer who acquires all or part of another employer’s business — and either wants the seller’s unemployment insurance (UI) reserve account transferred or wants to protest the EDD’s proposed determination — must respond to this notice within a strict 10-day window under CUIC § 1051.
The form sits at the heart of California’s payroll-tax successor rules, and getting it wrong can lock a new business into the prior owner’s UI tax rate for years. The EDD processes more than 90,000 employer account transfers each year, and roughly 1 in 7 successor determinations is later protested or amended, often because the successor missed the protest deadline or filled in the wrong acquisition percentage according to EDD’s annual tax branch reports.
In this guide, you will learn:
- 📋 What DE-805 does and who must respond to it
- 🗂️ The exact documents to gather before you open the form
- ✍️ A line-by-line walkthrough of every box, with sample entries
- 👥 Three real-world scenarios showing completed forms
- ⚖️ The deadlines, penalties, and protest rights you cannot afford to miss
What Form DE-805 Is and Who Must File It
Form DE-805 is the EDD’s official notice that a transfer of a California employer’s reserve account, payroll, and experience rating either has occurred or is being proposed. The current revision is dated Rev. 10 (1-23) and is published by the EDD’s Tax Branch under authority of the California Unemployment Insurance Code §§ 1051–1061. The notice is sent to both the predecessor (seller) and successor (buyer) once the EDD learns of an acquisition through a DE 1 registration, a DE 24 change-in-status report, or a tip from another agency.
Any person or entity that buys, leases, inherits, or otherwise takes over an existing California employer’s organization, trade, business, or substantially all of its assets must respond. That includes corporations, LLCs, partnerships, sole proprietors, and even nonprofit successors. Mandatory transfers happen automatically when the buyer acquires 100% of the business and there is common ownership, management, or control, as explained in the EDD Information Sheet DE 231F.
Optional or partial transfers happen when the buyer acquires a separate, distinct, and severable portion of the seller’s business and both parties agree to transfer a proportional share of the reserve account. The federal SUTA Dumping Prevention Act of 2004 (Public Law 108-295) overlays California’s rules and bars rate manipulation through sham transfers, with penalties codified in CUIC § 1735.
If you ignore the DE-805, the EDD’s proposed determination becomes final by operation of law, and the successor inherits whatever UI contribution rate the EDD assigns. That rate can be as high as 6.2% of the first $7,000 of each employee’s wages, which for a 20-employee business translates to roughly $8,680 a year in extra tax under the schedule published in the DE 44 Employer’s Guide.
Before You Start: Documents and Information You Need
Filling out DE-805 without your paperwork in front of you almost guarantees a missed line or a wrong number. Gather everything below before you open the form, because each item answers a specific question on the notice and missing data forces guesses that the EDD will catch.
- Bill of Sale or Asset Purchase Agreement — proves the legal date and scope of the acquisition; without it, the EDD cannot confirm the transfer date and may default to the wrong quarter.
- Predecessor’s eight-digit EDD employer account number — required in Section I; if you enter the wrong number, the reserve transfer goes to the wrong account and triggers a refund nightmare.
- Successor’s EDD employer account number — obtained by registering through e-Services for Business before you respond; the EDD will not process DE-805 without one.
- Federal Employer Identification Number (FEIN) for both predecessor and successor — used to cross-check IRS records, and a mismatch causes a 30- to 60-day processing hold.
- Date of acquisition — the exact MM/DD/YYYY the business changed hands, taken from the closing documents, not the date the LLC was formed.
- Percentage of business acquired — expressed as a whole number (for partial buys); you cannot estimate, you must compute it from payroll, assets, or location count.
- Most recent DE 9 and DE 9C filings for the predecessor — confirms the wages and workers being transferred and supports any protest.
- Power of Attorney Form DE 48 if a CPA or payroll service is signing on your behalf, otherwise the EDD will reject the response.
- Officer/owner identification including driver’s license or California ID for the signature certification page.
- Bank or escrow statement showing the transfer of consideration — only needed for protests, but priceless when the EDD claims a sham transaction under SUTA dumping rules.
Where to Get the Form and How to Access It
The official DE-805 is hosted on the EDD website as a fillable PDF and is also mailed automatically to the predecessor and successor once the agency identifies a potential transfer. Download the current version directly from the EDD forms and publications page so you have the Rev. 10 (1-23) edition; older revisions still circulate online but no longer match the EDD’s processing fields.
You can also receive the form digitally through your e-Services for Business inbox if you are enrolled. Enrollment is free, takes about 10 minutes, and gives you a permanent secure channel for every EDD notice, including DE-805, DE-1870, and rate notices. Employers without internet access may call the EDD Taxpayer Assistance Center at 1-888-745-3886 to request a paper copy mailed to the address of record.
If you received a paper DE-805 in the mail, do not discard the envelope. The postmark date is the legal mailing date that starts your 10-day protest clock under CUIC § 1051, and the EDD will ask for it if you later argue the notice was untimely. Scan the envelope and the form together and store both in your records for at least four years to match the EDD’s audit lookback under CUIC § 1085.
Tax professionals can pull the form from the EDD’s Tax Practitioner page along with the matching DE 231F information sheet. Always confirm the revision date in the lower-left corner before you fill anything in, because EDD processors reject prior-revision forms when key field positions have changed.
Step-by-Step: How to Fill Out Form DE-805 Line by Line
The form has four pages and roughly 22 distinct fields, grouped into a header block, predecessor information, successor information, transfer details, protest section, and signature block. Walk through each field below in the order it appears on the notice, and use the named examples to see exactly what the EDD expects to see in each box.
Field 1: Notice Date and Account Number Header
The header block sits at the top of page 1 and lists the Notice Date, the Successor Account Number, and the Predecessor Account Number. The EDD pre-prints these on the mailed copy, so do not retype them; instead confirm they match your records.
To answer this section, simply check the pre-printed values against your registration confirmation. Maria Lopez of Lopez Bakery LLC verifies the successor account 123-4567-8 and the predecessor account 987-6543-2 on her copy and circles each in pen for her file. If you spot a typo in the pre-printed numbers, do not strike it through — instead note the correction in Section V (Comments) and attach a copy of your DE-1 confirmation.
A common edge case is when a buyer registered for a brand-new account after the acquisition closed, leaving the successor field blank on the notice. In that case, write the new account number in black ink to the right of the printed block. The most common mistake here is overwriting the predecessor account, which causes the EDD to apply the transfer to a stranger’s account and triggers a six-month untangling. A widespread misconception is that the Notice Date equals the mailing date — it does not; the postmark on the envelope is what starts the protest clock.
Field 2: Predecessor Legal Name and Trade Name
Section I asks for the legal name of the seller and the DBA or trade name under which it operated. Enter the legal name exactly as it appears on the predecessor’s most recent DE 9, including punctuation and entity suffixes like “LLC” or “Inc.”
Carlos Mendez, who bought a small landscaping business, writes Green Valley Landscaping, Inc. in the legal name box and Green Valley Lawn Care in the DBA box. The nuance here is that many sellers operate under multiple DBAs; list only the DBA tied to the EDD account being transferred, not every fictitious name on file with the Secretary of State.
A common mistake is entering the buyer’s new business name in this field, which causes the EDD to think the predecessor and successor are the same entity and rejects the form. The misconception worth correcting: you do not need to match the name on the corporate seal or the bill of sale word for word — you must match the EDD’s name of record, which sometimes differs after past mergers.
Field 3: Predecessor Mailing Address and Business Location
Two address lines appear back to back: the mailing address and the physical business location. They are often different, especially for sellers who used a CPA’s office for mail.
Enter both in standard USPS format with the street number, street name, suite, city, two-letter state code, and ZIP+4. Janet Park, buying a dental practice, lists the predecessor’s mailing address as PO Box 4421, Pasadena, CA 91114-4421 and the physical location as 1820 E Colorado Blvd, Pasadena, CA 91106-1234. If the predecessor used a P.O. Box only, enter the P.O. Box on the mailing line and write Same as mailing on the physical line — but only if the EDD has no other location of record.
The common mistake is leaving the physical location blank when it differs from the mailing address; the EDD uses the physical location to confirm whether a partial transfer involves a severable establishment. The misconception: a virtual office is not a “physical business location” for DE-805 purposes — list the actual operational site, even if it is the seller’s home.
Field 4: Predecessor FEIN and California Secretary of State Entity Number
This field captures both the IRS-issued FEIN and the California Secretary of State entity number for corporations and LLCs. Enter the nine-digit FEIN with the standard XX-XXXXXXX format and the 7- or 12-digit Secretary of State number with no spaces.
Marcus Chen, acquiring a tech startup, enters 27-3456789 for the FEIN and C3456789 for the SOS number. Sole proprietors and general partnerships often have no SOS number; in that case, write N/A — never leave the box blank, because a blank box triggers a manual review.
A common mistake is reversing digits in the FEIN, which the EDD catches via IRS cross-match and which delays processing 30 to 60 days. The misconception: an EIN obtained for a single-member LLC’s disregarded entity is not the same as the owner’s SSN; use whichever number the predecessor used on the DE 9, not whichever feels cleaner.
Field 5: Successor Legal Name, Trade Name, and Entity Type
Mirror Field 2 but for the buyer. Enter the legal name, DBA, and check the entity-type box: Sole Proprietor, Partnership, LLC, Corporation, Nonprofit, Government, or Trust.
Aisha Williams, who bought a daycare, writes Williams Early Learning LLC, DBA Little Stars Daycare, and checks LLC. The nuance: if your LLC elected S-corp tax treatment with the IRS, you still check LLC on DE-805 because California treats LLCs by their state classification, not their federal tax election.
A common mistake is checking Corporation for an LLC because you “feel” corporate; this misclassifies the account and may block reserve account transfer until corrected with a DE 24. The misconception: a single-member LLC is not a sole proprietorship for EDD purposes, so do not check that box.
Field 6: Successor Mailing Address, Physical Address, and Phone
Use the same address rules as Field 3, plus a 10-digit business phone with area code. Enter the phone as (555) 123-4567 with the standard parenthesis-and-dash format the EDD’s OCR system recognizes.
Maria Lopez lists Lopez Bakery LLC, 4422 Mission St, San Francisco, CA 94112-2210, with the physical bakery at the same address and phone (415) 555-0188. The edge case worth noting: home-based businesses must list the home address as the physical location, even if you prefer privacy, because the EDD uses it to verify the bakery actually operates somewhere.
The common mistake is using a registered-agent address as the physical location, which the EDD reads as a sham and flags for SUTA-dumping review. The misconception: a Google Voice number is acceptable here, but only if it forwards to a person who can answer EDD questions during business hours.
Field 7: Date of Acquisition
This single date drives the entire transfer calculation, the rate-period assignment, and any wage-base credit. Enter the exact closing date from the bill of sale in MM/DD/YYYY format with leading zeros (e.g., 03/04/2026, not 3/4/26).
Carlos Mendez enters 01/15/2026 because that is the date title to the landscaping equipment and customer list passed under his asset purchase agreement. The nuance: if the parties signed on one day but transferred operations later, use the operational transfer date, not the signing date, because the EDD looks at when wages stopped flowing through the predecessor’s payroll.
A common mistake is using the LLC formation date or the EIN issuance date instead of the acquisition date; this routinely costs successors a quarter of wage-base credit. The misconception: a “soft launch” or trial period before closing does not change the acquisition date — the legal transfer date controls.
Field 8: Percentage of Business Acquired
Enter a whole number from 1 to 100 representing the share of the predecessor’s organization, trade, or business you acquired. Use payroll, gross receipts, employee headcount, or asset value as the basis, and pick the basis that most fairly reflects the transfer under Title 22 CCR § 1061-1.
Janet Park enters 100 because she bought the entire dental practice. Marcus Chen enters 40 because he bought one of two distinct product lines representing 40% of the prior payroll. The edge case: when bases disagree (e.g., 35% by payroll but 50% by assets), pick the basis tied to wages, because UI tax is a wage tax and the EDD weights payroll most heavily.
The common mistake is rounding from 99% to 100% to “keep it simple”; that converts a partial transfer to a mandatory full transfer and locks you into the predecessor’s rate. The misconception: percentages do not have to add to 100 across multiple buyers — the EDD allows partial reserve splits to several successors under CUIC § 1061.
Field 9: Type of Acquisition
Check exactly one box: Purchase, Lease, Gift, Inheritance, Foreclosure, Reorganization, or Other. Each triggers different documentation requirements under the EDD’s Tax Branch procedures.
Aisha Williams checks Purchase because she paid cash for the daycare. The nuance for Reorganization — used for parent-subsidiary mergers and F reorganizations — is that you must attach the IRS reorganization plan and a DE 939 restructuring statement.
The common mistake is checking Other when one of the named categories fits; the EDD then sends a follow-up letter that costs another two weeks. The misconception: a stock purchase is not an acquisition for DE-805 purposes because the employer entity does not change, so no DE-805 should issue at all — if you got one anyway, protest it.
Field 10: Common Ownership, Management, or Control
A yes/no checkbox asking whether the successor and predecessor share ownership, management, or control. This drives the mandatory versus optional transfer determination under CUIC § 1051.5.
Check Yes if any one person owns 10% or more of both entities, sits as an officer of both, or directs operations of both. Carlos Mendez, who bought from his uncle and shares no ownership before closing, checks No. Marcus Chen, whose holding company owned 25% of the seller before the deal, checks Yes.
The common mistake is checking No to avoid the mandatory transfer, then getting caught when the EDD pulls Secretary of State filings; that triggers a CUIC § 1735 penalty of up to 10% of the wage base. The misconception: family relationships alone do not equal common control; only ownership or operational control counts.
Field 11: Continuation of Business Activity
Indicate whether the successor is continuing the same trade or business or changing it materially. A change in NAICS code, a 50%+ workforce turnover, or a relocation more than 50 miles can each count as a material change.
Maria Lopez checks Continuing because she keeps baking the same breads in the same shop with the same staff. Aisha Williams also checks Continuing because the daycare keeps the same license and children. The nuance: a name change alone is not a material change, so do not check Changing just because you rebranded.
The common mistake is checking Changing hoping to dodge the predecessor’s rate; the EDD usually disagrees on review and you lose credibility for the rest of the protest. The misconception: closing for renovation does not break continuity if you reopen within 90 days with the same NAICS code.
Field 12: Reserve Account Transfer Election (Partial Acquisitions Only)
For partial acquisitions, both parties must jointly elect whether to transfer a proportional share of the reserve account. This box is empty on full acquisitions because the transfer is mandatory.
Check Yes — transfer proportional share if both buyer and seller agree, and attach a DE 4453 joint application. Marcus Chen and his seller jointly elect Yes and attach DE 4453 because the seller’s positive reserve gives Marcus a lower starting rate.
The common mistake is one party signing without the other; an unsigned joint election is void under Title 22 CCR § 1061-2 and the reserve stays with the seller. The misconception: you cannot “undo” the election after 90 days, even if your rate analysis changes — the election is final.
Field 13: Protest of Determination
This is the single most consequential field on the form. Check I protest the determination set forth in this notice and write the basis in 250 words or less in the space provided.
State your factual basis precisely: wrong date, wrong percentage, wrong common-control finding, wrong NAICS, or no successorship at all. Janet Park protests because the EDD listed 80% but she bought the entire practice and writes I acquired 100% of the practice on 03/04/2026 per the attached APA, not 80%. Please correct the percentage and recompute the reserve transfer.
The common mistake is checking the protest box but leaving the basis blank; the EDD treats a basis-less protest as withdrawn after 30 days. The misconception: you do not need a lawyer to protest, and a clear factual statement carries more weight than legalese in EDD review.
Field 14: Supporting Documents Attached
List every document you are attaching with one line per item: bill of sale, APA, DE 4453, DE 48 power of attorney, prior DE 9s, escrow statement, IRS reorganization plan.
Carlos Mendez lists (1) Asset Purchase Agreement dated 01/15/2026; (2) Bill of Sale; (3) DE 4453 joint election; (4) DE 48 POA for Smith CPA. The nuance: file copies, never originals, because the EDD does not return attachments.
The common mistake is mentioning documents in the protest narrative but failing to attach them; the EDD will not chase missing exhibits. The misconception: there is no page limit, but the EDD’s scanner truncates anything beyond 50 pages, so summarize voluminous records.
Field 15: Authorized Signature, Title, and Date
The form must be signed by an officer, owner, partner, member, or duly authorized representative. Print the name, sign in blue or black ink, list the title, and date in MM/DD/YYYY format.
Aisha Williams signs as Aisha Williams, Managing Member and dates 04/02/2026. The nuance for representatives: attach a current DE 48, or the signature is invalid and the form is rejected.
The common mistake is having a bookkeeper sign without a DE 48 on file; the EDD discards unsigned-by-authority forms without notice. The misconception: an electronic signature through e-Services for Business is fully equivalent to ink under California UETA — yes, e-signatures count.
Three Filled-Out Examples Using Real Scenarios
The three scenarios below show how different buyers complete DE-805 from start to finish. Each table walks one named filer through the form’s most important fields with the exact entries the EDD expects.
Scenario 1: Maria Lopez — Full Acquisition of a Bakery
| Form Section | What Maria Enters |
|---|---|
| Predecessor legal name | Sunrise Breads, Inc. |
| Predecessor account number | 987-6543-2 |
| Successor legal name | Lopez Bakery LLC |
| Successor account number | 123-4567-8 |
| Date of acquisition | 02/01/2026 |
| Percentage of business acquired | 100 |
| Type of acquisition | Purchase |
| Common ownership? | No |
| Continuation of business activity | Continuing |
| Protest | Not checked |
| Signature | Maria Lopez, Managing Member, 02/12/2026 |
Scenario 2: Marcus Chen — Partial Acquisition With Common Control
| Form Section | What Marcus Enters |
|---|---|
| Predecessor legal name | DataForge Systems, Inc. |
| Predecessor account number | 555-1212-3 |
| Successor legal name | Chen Analytics LLC |
| Successor account number | 777-8989-1 |
| Date of acquisition | 03/15/2026 |
| Percentage of business acquired | 40 |
| Type of acquisition | Reorganization |
| Common ownership? | Yes — 25% pre-deal stake |
| Reserve transfer election | Yes — proportional, DE 4453 attached |
| Protest | Not checked |
| Signature | Marcus Chen, CEO, 03/22/2026 |
Scenario 3: Janet Park — Protest of Wrong Percentage
| Form Section | What Janet Enters |
|---|---|
| Predecessor legal name | Pasadena Family Dental, P.C. |
| Predecessor account number | 222-3344-5 |
| Successor legal name | Park Dental Group, Inc. |
| Successor account number | 888-9900-1 |
| Date of acquisition | 03/04/2026 |
| Percentage of business acquired | 100 (EDD listed 80, contested) |
| Type of acquisition | Purchase |
| Protest box | Checked |
| Protest basis | Acquired 100% per attached APA; not 80% |
| Documents attached | APA, Bill of Sale, escrow closing statement |
| Signature | Janet Park, DDS, President, 03/12/2026 |
How to File the Completed Form
DE-805 can be filed through three official channels, and the EDD treats all three as equally valid as long as the response arrives within the 10-day protest window. Pick the channel that gives you the cleanest proof of timely filing, because that proof is the difference between a heard protest and a final determination.
The fastest channel is online through e-Services for Business, where you upload the completed PDF and any attachments under Send a Message → Tax Form Submission. There is no fee, the system accepts ACH-style electronic signatures, processing takes 5 to 10 business days, and your confirmation number is your proof of filing. Save the confirmation page as a PDF the same day you submit.
The mail channel sends the form to Employment Development Department, Account Services Group, MIC 28, PO Box 826880, Sacramento, CA 94280-0001, with no fee, and the EDD honors the USPS postmark as the filing date under CUIC § 1206. Send certified mail with return receipt, processing takes 4 to 6 weeks, and the green card plus the postmarked envelope is your proof of filing.
The in-person channel lets you walk the form into any EDD Employment Tax Office during business hours and receive a date-stamped copy on the spot. There is no fee, processing matches the mail timeline, and the date-stamped copy is the strongest proof of filing of the three channels. Fax filing was discontinued in 2022 for DE-805, so do not rely on old instructions that mention a fax number.
What Happens After You File
Once the EDD receives your DE-805, the Account Services Group reviews the response, cross-checks predecessor and successor records, and issues one of three outputs: a Confirmation of Successorship if you agreed, a Revised Determination (DE-805R) if your protest is granted, or a Notice of Hearing Rights if your protest is denied. Expect a written outcome within 30 to 60 days under the EDD Tax Branch service standards.
If your protest is denied, you have 30 days from the denial mailing date to file a Petition for Reassessment with the California Unemployment Insurance Appeals Board (CUIAB) under CUIC § 1222. The petition is free, an administrative law judge will hear the case in 4 to 8 months, and either party can appeal the ALJ decision to the full Board within 30 days.
While the protest is pending, the EDD applies the proposed rate to your quarterly DE 9 filings. You must pay at the proposed rate to avoid penalties and interest, then claim a refund through Form DE 938 once you win. Failing to pay during the protest accrues 10% penalty and 7% statutory interest under CUIC § 1112, and those amounts are not refundable even if you ultimately win.
Mistakes to Avoid When Filling Out the Form
Form DE-805 errors compound because each wrong box ripples through future quarterly filings and rate notices. Below are the ten most common mistakes the EDD’s appeals data shows year after year, paired with the consequence each one triggers.
- Missing the 10-day protest window. The determination becomes final and you inherit the predecessor’s rate for up to three years.
- Using the LLC formation date as the acquisition date. The EDD assigns the wrong rate quarter and you lose wage-base credit.
- Rounding the acquisition percentage up to 100. A partial buy converts to a mandatory full transfer and the reserve account follows.
- Leaving the protest basis blank. A basis-less protest is treated as withdrawn after 30 days.
- Signing without a DE 48 power of attorney. The EDD rejects the form without notice and the clock keeps running.
- Mismatching the FEIN between DE-805 and the IRS. Processing freezes for 30 to 60 days while EDD reconciles.
- Listing a registered-agent address as the physical location. The EDD flags the file for SUTA-dumping review under CUIC § 1735.
- Checking No on common control when ownership is shared. Penalties up to 10% of wage base apply once discovered.
- Mentioning attachments without attaching them. The EDD will not chase missing exhibits and decides on the record as filed.
- Filing by fax. The EDD discontinued fax acceptance for DE-805 in 2022 and treats faxed forms as never filed.
Do’s and Don’ts
The do’s and don’ts below distill the field experience of long-time California payroll-tax practitioners and align with EDD Information Sheet DE 231F.
Do:
- Confirm the form revision date in the lower-left corner before you fill anything in, because outdated revisions get rejected.
- File through e-Services for Business when possible, because the confirmation number is the cleanest proof of timely filing.
- Attach the bill of sale and APA on every successor response, because the EDD will request them anyway.
- Pay quarterly DE 9 amounts at the proposed rate during a protest, because penalties and interest survive even a winning appeal.
- Save the postmarked envelope when you receive the DE-805, because it sets your protest deadline.
- Use the same legal name spelling the predecessor used on its last DE 9, because mismatches cause manual review.
Don’t:
- Don’t use white-out or strike-throughs on a paper form, because the OCR scanner reads them as new characters.
- Don’t sign as bookkeeper without a DE 48 on file, because the signature is void.
- Don’t combine multiple acquisitions on one DE-805, because each transfer needs its own form.
- Don’t ignore a partial-transfer election deadline, because elections are final after 90 days.
- Don’t estimate the percentage acquired, because the EDD requires a verifiable basis like payroll or assets.
- Don’t email the form to a random EDD inbox, because only e-Services or mail filings are processed.
Pros and Cons of Filing on Your Own vs. With a Tax Professional
Most small-business successors can complete DE-805 themselves, but the stakes rise sharply with partial transfers, common control, or six-figure reserve balances. The pros and cons below help you decide where your situation falls.
Pros of filing on your own:
- No professional fees, saving $500 to $2,500 in CPA or attorney costs.
- Direct knowledge of the deal facts, which often beats a third-party reading of the APA.
- Faster turnaround because you don’t wait for a representative’s calendar.
- Builds in-house competence with EDD processes for future filings.
- Avoids the DE 48 power-of-attorney step entirely.
Cons of filing on your own:
- Higher error rate, especially on the percentage and common-control fields.
- No one to spot SUTA-dumping risks before they become CUIC § 1735 penalties.
- Limited leverage at the appeals board if your protest is denied.
- Steeper learning curve on the DE 231F information sheet.
- No one to model whether to elect the reserve transfer in partial acquisitions.
FAQs
Is Form DE-805 mandatory for every business sale in California?
Yes. Whenever a California employer’s organization, trade, business, or substantially all assets transfer to another party, the EDD issues DE-805 and both parties must respond within 10 days under CUIC § 1051.
Can I file DE-805 electronically through e-Services for Business?
Yes. The EDD accepts the completed PDF and attachments through the e-Services for Business Send a Message function, and the confirmation number serves as legal proof of timely filing.
Do I need to write the percentage acquired in Field 8 even for a 100% buy?
Yes. Enter 100 in Field 8 even on full acquisitions, because the EDD’s processing system requires a numeric value and a blank box triggers a manual review hold.
Should I check the protest box if I disagree with only the date in Field 7?
Yes. Any factual disagreement — date, percentage, common control, or NAICS — justifies checking the protest box, and you state the specific dispute in the protest basis space.
Is the FEIN the same as the EDD employer account number?
No. The FEIN is a nine-digit IRS number formatted XX-XXXXXXX, while the EDD account number is an eight-digit California-only number, and DE-805 asks for both.
Can I leave the Secretary of State number blank for a sole proprietorship?
No. Write N/A in the SOS field rather than leaving it blank, because blank fields trigger automatic manual review and delay processing 30 to 60 days.
Does an electronic signature count on Field 15?
Yes. California UETA recognizes e-signatures filed through e-Services for Business as equivalent to ink, provided the signer is an authorized officer, owner, member, or DE 48 representative.
Will the EDD return my original bill of sale or APA after processing?
No. The EDD does not return any attachments, so always file copies and keep originals in your records for the four-year audit lookback under CUIC § 1085.
Can both predecessor and successor sign one combined DE-805?
No. Each party files its own DE-805 response, although a joint reserve-transfer election uses the separate Form DE 4453 signed by both parties together.
Is there a filing fee for DE-805?
No. The EDD charges no fee to file or protest DE-805 through any channel, although missed deadlines can trigger penalties up to 10% of the wage base under CUIC § 1735.
Does a stock purchase trigger a DE-805?
No. A pure stock purchase leaves the employer entity unchanged, so no successorship occurs; if you receive a DE-805 anyway, protest with proof that only stock changed hands.
Should I list every DBA the seller ever used in Field 2?
No. List only the DBA tied to the EDD account being transferred, because extra fictitious names confuse the processor and can lead to wrong-account postings.
Can I amend a DE-805 after I file it?
Yes. File a corrected DE-805 marked Amended at the top within 30 days of the original, or file a DE 938 refund claim if the error caused an overpayment.
Does the 10-day deadline run from the notice date or the mailing date?
No — not the notice date. The 10-day protest clock runs from the mailing date shown on the postmarked envelope, which is why you should always save the envelope when the DE-805 arrives.
Related reading
- How to Fill Out California Form DE-34 (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-88 (w/Examples) + FAQs
- How to Fill Out California Form DE-115 (w/Examples) + FAQs