California Form DE-89 is the Employer of Household Worker Election Notice that household employers file with the California Employment Development Department (EDD) to pay state payroll taxes once a year instead of every quarter. You file it when you hire someone like a nanny, caregiver, housekeeper, or gardener inside your home and you expect to pay $20,000 or less in wages during the calendar year.
The form is short, but the stakes are real. Miss the April 15 election window and you stay on the quarterly schedule for the entire year, which means four sets of DE-9 and DE-9C returns, four DE-88 deposits, and four chances to trigger a late-filing penalty. According to the EDD’s Household Employer’s Guide (DE 8829), thousands of California families employ household workers each year, and a large share misfile or mis-time this single one-page election.
Here is what you will learn in this guide:
- 📋 What DE-89 does, who qualifies, and the exact $20,000 wage cap that controls eligibility
- 🗓️ The April 15 deadline, how the election takes effect on January 1, and what happens if you miss it
- ✍️ A line-by-line walkthrough of every box on the form, with sample entries you can copy
- 👨👩👧 Three full filled-out scenarios, including a Bay Area nanny family, a senior with an in-home caregiver, and a filer switching back to annual reporting
- ⚠️ The most common mistakes, the federal Schedule H connection, and answers to 14 field-level FAQs
What Form DE-89 Is and Who Must File It
Form DE-89, titled Employer of Household Worker Election Notice, is the one-page notice that lets a registered California household employer choose to pay Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and California Personal Income Tax (PIT) on an annual basis. The legal hook for this election lives in the California Unemployment Insurance Code §§ 982 and 1086, which give the EDD director authority to allow annual reporting for small household employers.
You must file DE-89 if you want to swap quarterly payment for one annual return. You are not required to file DE-89 just because you hired a household worker. If you skip the election, the EDD treats you as a quarterly payer by default, and you file the DE-9 and DE-9C every three months along with DE-88 tax deposits.
To qualify for annual filing, the DE-89 instructions say you must be registered with EDD as an employer of household workers, owe no delinquent taxes or returns, and intend to pay $20,000 or less in total household wages during the calendar year. The $20,000 cap is the sum of every dollar of cash and noncash wages you pay all household employees combined, not per worker.
The form interacts with three other EDD documents you will see by name later in this article. After approval, you file the DE-3BHW quarterly to report wages without paying, and the DE-3HW annually to pay all the taxes for the year. You will also still owe federal household employer taxes through Schedule H of Form 1040 and may owe FUTA under the rules in IRS Publication 926.
A “household worker” means a person who performs domestic service in or around your private home. The DE 231L Information Sheet lists nannies, babysitters, housekeepers, cooks, gardeners, drivers, in-home caregivers, and personal attendants. Independent contractors and agency workers usually do not count, and misclassifying them is a frequent and costly error explored later in this guide.
Before You Start: Documents and Information You Need
Open DE-89 only after you gather the items below. The form itself is one page, but the data behind it spans payroll, tax, and registration records. Missing any one item can stall approval for weeks.
- EDD Employer Payroll Tax Account Number. This is the eight-digit account assigned when you registered through e-Services for Business. Without it, EDD cannot match your election to your account and the form bounces back.
- Federal Employer Identification Number (FEIN). While DE-89 does not have an FEIN box, you will need it on the related DE-3HW and on federal Schedule H. Apply through the IRS EIN page before you hire.
- Projected annual wage total. Add cash wages, the value of room and board if any, and bonuses for every household worker you employ. If the projection passes $20,000, you are not eligible.
- Employer’s full legal name. Use the name on file with EDD. A name that does not match registration records is the most common reason an election is rejected.
- Mailing address used at registration. EDD compares the address on DE-89 to the address tied to your account number, and a mismatch routes the notice to manual review.
- Daytime phone number. The Taxpayer Assistance Center calls this number if any field is unreadable, so include area code.
- Worker hire dates. Although DE-89 does not ask for hire dates, you must have reported each worker on a DE 34 Report of New Employee(s) within 20 days of hire.
- Prior quarter filings. Confirm you owe no missing DE-9, DE-9C, or DE-88 deposits, because the DE-89 instructions require a clean filing history.
- A pen with black ink and a clean copy of the form. Faxed scans of pencil signatures are routinely rejected.
If you are stuck on any item, the Household Employer’s Guide (DE 8829) gives plain-English definitions for each. Keep that PDF open in a second tab while you draft.
Where to Get the Form and How to Access It
The official, current version of Form DE-89 lives on the EDD website as a fillable PDF. Confirm the revision date printed in the lower-left corner of the page before you fill it in, because EDD updates the address block and program rules from time to time.
You can also pick up DE-89 in three other ways. You can call the EDD Taxpayer Assistance Center at 1-888-745-3886 and ask for a paper copy mailed to your home. You can walk into any EDD Employment Tax Office and request a printed copy at the counter. You can also log in to e-Services for Business and submit the election digitally as a file attachment, which the CFS Tax Software guide lists as the fastest channel.
Make sure you grab the current revision. An older DE-89 may carry an outdated mailing address or fax line, and the EDD’s mail processors do reroute incorrectly addressed notices, but each rerouting adds days. The current revision uses PO Box 826880, MIC 28, Sacramento, CA 94280-0001, as confirmed by the EDD’s DE-89 PDF.
If you use a tax preparer, ask whether they will file through e-Services for Business on your behalf. Preparers with a power of attorney filed via DE 48 can sign and submit DE-89 for you, but you remain personally liable for the accuracy of every entry.
Step-by-Step: How to Fill Out DE-89 Line by Line
DE-89 has two halves on a single page. The top half is the explanation of the program and is not filled in. The bottom half, below the dashed cut line, is the actual election notice you complete, sign, and return. Every field on that bottom half is covered below.
Step 1: Read the Election Statement
The election statement is the block of text right below the cut line that begins, “I am an employer of household workers and wish to elect to pay California employment taxes annually.” This is a sworn statement, not boilerplate. By signing later, you affirm every word.
To “answer” this field, read the entire paragraph slowly and make sure each clause matches your facts. Confirm you intend to pay no more than $20,000 in wages, that you understand the election ends if you cross that cap, and that you accept you will need to file a new DE-89 in the future to re-elect.
For example, Maria Lopez, a Sacramento family employer who pays her nanny $1,400 a month, reads the statement, confirms her annual projection of $16,800 sits under the cap, and moves on. The nuance is that the cap counts all household workers combined, so if Maria also pays a weekend gardener $200 a month, she must add that $2,400 before deciding whether to sign.
A common mistake is treating the statement as fine print and skipping it. The direct consequence is that filers later claim ignorance when the EDD terminates their election after a wage spike, and the EDD points to the signed acknowledgment as proof of notice. A widespread misconception is that the $20,000 cap resets quarterly. It does not. It is an annual ceiling counted from January 1 through December 31.
Step 2: Signature
The Signature line sits in the lower-left of the election notice. It asks for the handwritten signature of the household employer or an authorized representative.
Sign in black or blue ink with your full legal signature, exactly as you would sign a check. If a spouse co-employs the worker, only one spouse needs to sign, but the signer is the legal employer of record going forward.
For example, Maria Lopez signs Maria E. Lopez in cursive on the line. The nuance is that if a DE 48 Power of Attorney is on file, a CPA or attorney can sign in their own name and add their title on the Print Name line below.
A common mistake on this field is using an electronic signature image on a faxed copy, which the EDD’s fax processor sometimes rejects as illegible. The consequence is a returned notice and a missed April 15 deadline. A misconception is that an “X” or initials are enough. They are not. The EDD requires a full signature that ties to a printed name on the next line.
Step 3: Date
The Date field sits to the right of the Signature line. It captures the day you sign the election.
Write the date in MM/DD/YYYY format using digits, not words. Do not backdate to make the election look earlier than it is, because the EDD timestamps incoming mail and faxes.
For example, Maria Lopez writes 03/22/2026 because she signed on March 22, 2026. The nuance is that the signing date is what goes here, not the date the election takes effect, which is always January 1 of the year you file (per the DE-89 instructions).
A common mistake is writing the year in two digits, such as 03/22/26, on a form that has been sitting in a drawer since 2024. The consequence is that the EDD interprets the signature as stale and asks you to refile. The misconception is that the date controls the effective date of the election. It does not. Filing by April 15 of the year, regardless of signature day, fixes the effective date as January 1 of that same year.
Step 4: Employer Payroll Tax Account Number
The Employer Payroll Tax Account Number field sits below the Date line. It asks for the eight-digit number EDD assigned to you when you registered.
Write all eight digits with no dashes, spaces, or letters. The number always starts with a “9” for accounts assigned after the EDD’s account renumbering in the 1990s, but legacy accounts may begin with other digits.
For example, Maria Lopez, whose EDD account is 999-1234-5, writes 99912345 in the box. The nuance is that you must use the household worker account number, not a separate business account if you also operate an LLC; mixing accounts triggers automatic rejection.
A common mistake is leaving this box blank because the form is otherwise so short. The consequence is that the EDD has no way to attach your election to the right account and either mails the form back or sets it aside for manual research, costing you weeks. The misconception is that the FEIN goes here. It does not. The FEIN belongs on the federal Schedule H, not on DE-89.
Step 5: Print Name
The Print Name field sits below the Signature. It asks for the typed or printed full legal name of the person who signed.
Print your first, middle initial, and last name in capital letters using black ink. The printed name must match the signature on the line above and the name on file with the EDD.
For example, Maria Lopez prints MARIA E LOPEZ below her cursive signature. The nuance is that if a representative signed under a DE 48 Power of Attorney, they print their name here, not yours, and add their title (CPA, EA, attorney) after their last name.
A common mistake is printing only initials. The consequence is that the EDD cannot verify the signer’s identity and contacts you for clarification, delaying approval. A misconception is that you can use a nickname. The EDD matches printed names against registration records, so Lizzie instead of Elizabeth will trip the match.
Step 6: Phone Number
The Phone Number field is to the right of the Print Name line, with a parenthesis printed for the area code.
Enter your daytime phone number with area code in (XXX) XXX-XXXX format. Use a number a real human answers during business hours, because the EDD calls only on weekdays from 8 a.m. to 5 p.m. Pacific time.
For example, Maria Lopez writes (916) 555-0142. The nuance is that if you list a tax preparer’s number here, EDD will call them, and they must have your DE 48 Power of Attorney on file to discuss your account.
A common mistake is listing a number that goes to voicemail with a generic greeting. The EDD will not leave detailed messages, so an unanswered call resets the review clock. The misconception is that this field is optional because the form does not mark it required. It is functionally required because the EDD uses it to reach you for any clarification before approval.
Step 7: Address
The Address line sits below Print Name. It asks for your mailing address.
Enter the same mailing address you used when you registered with the EDD. Spell out the street name, use the standard USPS abbreviation for the street suffix (St, Ave, Blvd, Rd), and include any apartment, suite, or unit number on the same line.
For example, Maria Lopez writes 1422 J ST APT 5. The nuance is that a P.O. Box is acceptable for the EDD, but if you also receive IRS correspondence, you may want to keep your IRS Form SS-4 address aligned to avoid mismatched federal records.
A common mistake is writing a brand-new address that you have not yet updated with EDD through a DE 24 Change of Employer Account Information. The consequence is that approval letters go to the old address and you never see them. The misconception is that DE-89 itself updates your address. It does not. Use DE 24 for that purpose.
Step 8: City, State, ZIP Code
The City, State, and ZIP Code fields run across the bottom row of the election notice. They complete the address you started on the Address line.
Enter the city in capital letters, the two-letter postal abbreviation for the state (almost always CA for California household employers), and the five-digit or ZIP+4 code. Use the USPS ZIP Code Lookup to confirm the correct code.
For example, Maria Lopez writes SACRAMENTO in City, CA in State, and 95814 in ZIP Code. The nuance is that California household employers who live out of state, such as a snowbird whose worker stays at the California home, still write the California address tied to where the worker performs services, not the snowbird’s winter residence.
A common mistake is writing only the five-digit ZIP when you have already used ZIP+4 on registration records. The consequence is a slower mail-match. The misconception is that the city must match the post office name on your mail. It must match the city the EDD has on file, which is usually the same but not always.
Three Filled-Out Examples Using Real Scenarios
Below are three full walk-throughs. Each follows one named filer through every required line on DE-89.
Scenario 1: Bay Area Family With a Full-Time Nanny
Carlos and Priya Mehta live in Oakland and pay their full-time nanny $1,500 per month, totaling $18,000 per year. They register with the EDD in February 2026, hire the nanny on March 1, and want to switch to annual filing for 2026. Carlos signs DE-89 on March 30, 2026.
| Form Section | What Carlos Enters |
|---|---|
| Election Statement | Reads and confirms wages will not exceed $20,000 |
| Signature | Carlos R. Mehta in cursive ink |
| Date | 03/30/2026 |
| Employer Payroll Tax Account Number | 99988877 |
| Print Name | CARLOS R MEHTA |
| Phone Number | (510) 555-0188 |
| Address | 742 GRAND AVE |
| City | OAKLAND |
| State | CA |
| ZIP Code | 94610 |
Carlos faxes the form to 1-916-654-9211 the same day, keeps the confirmation page, and continues filing DE-9 and DE-9C until the EDD’s approval letter arrives.
Scenario 2: Senior Hiring an In-Home Caregiver
Dorothy Chen, age 78, hires an in-home caregiver in January 2026 at $4,000 per quarter, expecting $16,000 for the year. Her daughter helps her register with the EDD on January 20, 2026, and they file DE-89 immediately to lock in annual reporting for the same calendar year.
| Form Section | What Dorothy Enters |
|---|---|
| Election Statement | Confirms total wages stay under $20,000 |
| Signature | Dorothy M. Chen in blue ink |
| Date | 01/22/2026 |
| Employer Payroll Tax Account Number | 99955544 |
| Print Name | DOROTHY M CHEN |
| Phone Number | (415) 555-0173 |
| Address | 88 HARRISON ST UNIT 12 |
| City | SAN FRANCISCO |
| State | CA |
| ZIP Code | 94105 |
Dorothy mails her election to PO Box 826880, MIC 28, Sacramento, CA 94280-0001, using USPS Certified Mail with Return Receipt as proof of timely filing.
Scenario 3: Returning to Annual Reporting After a $20,000 Year
Janet Williams of Fresno crossed the $20,000 cap in 2025 because she added a second caregiver mid-year. The EDD reverted her to quarterly. For 2026 she expects only one worker at $14,400 per year and wants annual reporting back. She files a fresh DE-89 on February 12, 2026.
| Form Section | What Janet Enters |
|---|---|
| Election Statement | Re-acknowledges the $20,000 cap |
| Signature | Janet L. Williams in black ink |
| Date | 02/12/2026 |
| Employer Payroll Tax Account Number | 99977766 |
| Print Name | JANET L WILLIAMS |
| Phone Number | (559) 555-0125 |
| Address | 319 N FIRST ST |
| City | FRESNO |
| State | CA |
| ZIP Code | 93702 |
Janet uploads the signed PDF through e-Services for Business using the file-attachment feature described in the CFS Tax Software guide, saves the upload receipt, and waits for written approval.
How to File the Completed Form
You can submit DE-89 through three channels. Each has its own address, fee, processing time, and proof-of-filing.
Mail. Send the cut-off bottom portion of the form to Employment Development Department, PO Box 826880, MIC 28, Sacramento, CA 94280-0001, the address printed on the DE-89 PDF. There is no filing fee. Pay only postage. Use USPS Certified Mail with Return Receipt for proof, and expect 4–6 weeks for an approval letter. The certified-mail green card is your proof of timely filing.
Fax. Fax the form to 1-916-654-9211, the fax number listed in the DE-89 instructions. No fee. Keep the fax confirmation slip showing the date, time, and recipient number. Processing time runs 2–4 weeks.
Online via e-Services for Business. Log in at e-Services for Business, upload a signed PDF as an account attachment, and select the DE-89 election category. No fee. The system issues an electronic confirmation number on submission, which is your proof of filing. Processing time is the fastest, typically 1–2 weeks per the CFS Tax Software guide.
In-person. You can drop a printed DE-89 at any EDD Employment Tax Office. Ask the front desk to date-stamp a copy as your receipt. No fee. Processing time matches the mail channel because the office sends the original to Sacramento.
Whatever channel you pick, file by April 15 of the year you want the election to take effect. The DE-89 instructions confirm that approved elections are effective January 1 of the filing year, so a March or April filing covers the entire current calendar year.
What Happens After You File
The EDD reviews your DE-89 against your account history. Reviewers confirm your registration is active, your prior returns are filed, and your projected wages fit the $20,000 cap. The Household Employer’s Guide (DE 8829) describes this internal check.
If approved, you receive a written approval notice in the mail. From that point forward you file the DE-3BHW every quarter to report wages without paying, and the DE-3HW once a year by January 31 to pay the full year’s UI, ETT, SDI, and PIT in one lump sum.
If denied, EDD sends a denial letter explaining why, usually because of unfiled returns or a wage projection that exceeds the cap. You stay on the quarterly schedule for that year and may try again next April.
If approved and you later cross $20,000, the election ends automatically. The DE-89 instructions require you to file and pay all quarterly taxes for the year through the quarter the cap was crossed, then resume quarterly filing for the remainder of the year. You must file a new DE-89 by April 15 of a future year to return to annual reporting.
You also still owe federal household-employment taxes through Schedule H of Form 1040. DE-89 does not change anything at the IRS level, and missing federal FUTA or Social Security obligations under IRS Publication 926 can stack federal penalties on top of any state issues.
Mistakes to Avoid When Filling Out the Form
- Filing after April 15. The election cannot apply to the current year, costing you four extra quarterly filings.
- Skipping the Employer Payroll Tax Account Number. EDD cannot match the form and the election sits in a manual queue.
- Writing the FEIN instead of the EDD account. The form is rejected outright.
- Signing in pencil. Faxed pencil signatures often scan as illegible and bounce.
- Projecting wages too low. If you cross $20,000, your election terminates and you owe back quarterly returns.
- Listing a P.O. Box on EDD records but a street address on DE-89, or vice versa, which triggers a name-and-address mismatch.
- Forgetting to register first. You must already have an EDD account before DE-89 makes sense.
- Filing while delinquent. Outstanding DE-9, DE-9C, or DE-88 returns disqualify you.
- Treating DE-89 as a federal election. It only changes your California schedule, not your Schedule H duties.
- Failing to keep proof of filing. Without a certified-mail receipt, fax slip, or e-Services confirmation, you cannot prove timely filing if EDD loses the document.
- Stopping quarterly filings before approval. The DE-89 instructions say keep filing DE-9 and DE-9C until you receive the written approval letter.
- Reusing an old form revision. The mailing address or fax may have changed, sending your election to a dead drop.
Do’s and Don’ts
Do’s
- Do confirm your wage projection covers every household worker combined, because the cap is total, not per-worker.
- Do file by April 15 to lock in January 1 of the same year as your effective date.
- Do keep proof of filing for at least four years, the EDD’s standard records-retention window described in the Household Employer’s Guide.
- Do continue filing DE-9 and DE-9C until you receive your approval, so you do not miss any quarterly deadlines.
- Do pair DE-89 with an IRS Schedule H plan, because federal household-employer taxes still apply.
- Do use e-Services for Business for the fastest turnaround.
Don’ts
- Don’t backdate your signature to make it look like you filed earlier.
- Don’t list your tax preparer as the contact phone unless a DE 48 Power of Attorney is on file.
- Don’t assume “household worker” includes agency staff; check DE 231L first.
- Don’t file DE-89 if you have unfiled prior returns; clear the backlog first.
- Don’t ignore the wage cap mid-year; track payroll monthly.
- Don’t toss the approval letter; you may need to show it during an audit.
Pros and Cons of Annual vs. Quarterly Reporting
Pros of electing annual reporting via DE-89
- One annual tax payment instead of four, which simplifies cash-flow planning.
- Fewer chances of late-payment penalties because there is only one annual due date.
- Lower preparation time across the year, because the DE-3HW is due January 31 only.
- Cleaner alignment with federal Schedule H, which is also annual.
- Easier records management, because you reconcile only once a year.
Cons of electing annual reporting via DE-89
- A single missed January 31 deadline triggers a full-year penalty, not just one quarter’s worth.
- Cash-flow risk if you do not set aside tax money throughout the year.
- The election terminates automatically if you cross $20,000, forcing back-quarterly filings.
- You still file quarterly wage reports on DE-3BHW, so the paperwork is reduced but not eliminated.
- Reverting to annual filing later requires filing a brand-new DE-89 and waiting for approval again.
Mailing vs. Online Filing at a Glance
| Filing Channel | Key Detail |
|---|---|
| PO Box 826880, MIC 28, Sacramento, CA 94280-0001, 4–6 week review per the DE-89 PDF | |
| Fax | 1-916-654-9211, 2–4 weeks, keep fax confirmation slip |
| e-Services for Business | Online upload at e-Services for Business, 1–2 weeks, electronic confirmation number |
| In-person | Any EDD Employment Tax Office, date-stamped copy as proof |
Key Entities You Should Know
The Employment Development Department administers California payroll taxes and processes DE-89. The Franchise Tax Board handles California Personal Income Tax filings, which interact with the PIT you withhold from your worker. The IRS collects federal Social Security, Medicare, and FUTA taxes through Schedule H and Publication 926. The relevant statutes are California Unemployment Insurance Code §§ 982 and 1086, which authorize the annual-payment election in the first place.
FAQs
Do I need to file DE-89 every year?
No. Once approved, the election stays in effect until you cross the $20,000 wage cap or you ask the EDD in writing to terminate it.
Is there a filing fee for DE-89?
No. The DE-89 instructions confirm there is no fee. You pay only postage if you mail it.
Can I file DE-89 in the middle of the year?
Yes. You can sign and submit DE-89 any time, but it must arrive by April 15 to apply to the current calendar year, otherwise it applies the following January 1.
Do I write the FEIN in the Employer Payroll Tax Account Number box?
No. That box requires the eight-digit EDD account number, not the federal EIN, per the DE-89 instructions.
Can I sign DE-89 electronically?
Yes. A typed or e-signature uploaded through e-Services for Business is accepted, but a faxed image of an electronic signature can be rejected as illegible.
Do I write my signing date or the effective date in the Date field?
Yes to the signing date. The effective date is always January 1 of the year of filing if filed by April 15.
Does DE-89 cover federal household-employment taxes?
No. DE-89 only changes your state schedule. You still owe federal taxes on Schedule H of Form 1040.
What if I print my nickname on the Print Name line?
No nicknames. The EDD matches printed names against registration records, so use your full legal name as registered.
Can my CPA sign DE-89 for me?
Yes, if a DE 48 Power of Attorney is on file. The CPA prints their own name and title on the Print Name line.
What happens if I cross $20,000 mid-year?
No more annual reporting. Your election ends, you owe quarterly taxes through the quarter you crossed the cap, and quarterly filing resumes for the rest of the year.
Do I list a P.O. Box or street address on the Address line?
Yes to either, but it must match what EDD has on file; otherwise update your address with DE 24 before filing DE-89.
Can I fax DE-89 from outside California?
Yes. The fax line at 1-916-654-9211 accepts faxes from anywhere in the U.S., per the DE-89 PDF.
Does DE-89 affect my worker’s wages or paycheck?
No. It only changes how often you remit taxes. Your worker’s gross pay, withholdings, and W-2 stay the same.
Can I revoke a DE-89 election later?
Yes. Submit a written request to the EDD; the Household Employer’s Guide (DE 8829) explains the revocation process and timing.
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-9C (w/Examples) + FAQs
- How to Fill Out California Form DE-1AG (w/Examples) + FAQs
- How to Fill Out California Form DE-1HW (w/Examples) + FAQs
- How to Fill Out California Form DE 3805 (w/Examples) + FAQs