California Form DE-9ADJ, the Quarterly Contribution and Wage Adjustment Form, is the official document California employers file with the Employment Development Department (EDD) to correct errors on a previously filed DE 9 Quarterly Contribution Return and Report of Wages or DE 9C. The form lets employers fix wage amounts, contribution totals, employee Social Security Numbers (SSNs), names, and Personal Income Tax (PIT) withholding for any quarter still inside the statute of limitations.
The current revision is DE 9ADJ Rev. 12 (1-23), posted on the EDD’s tax forms and publications page. Filing the wrong version, missing the three-year refund window under CUIC §1178, or reporting incorrect PIT wages can trigger penalties, interest, and even an audit through a DE 938 inquiry. The EDD processes more than 4 million payroll tax returns each year, and adjustment forms account for roughly 6% of all employer filings, with the agency reporting that nearly 1 in 5 paper DE-9ADJ submissions is rejected for missing reason codes or mismatched totals.
Here is what this guide covers:
- 📋 What DE-9ADJ does and which California employers must file it
- 🗂️ Every document, ID, and prior return you need before you start
- ✍️ A line-by-line walkthrough of every box, column, and signature block
- 👥 Three full named-person examples with completed entries
- 📬 How to file through e-Services for Business or by mail, with fees, timing, and proof
- ⚠️ The 10 most common mistakes and how each one delays your refund or triggers penalties
What the Form Is and Who Must File It
California Form DE-9ADJ is the Quarterly Contribution and Wage Adjustment Form used to correct an originally filed DE 9 or DE 9C. The form is authorized under the California Unemployment Insurance Code (CUIC) §1110 and is the only mechanism the EDD accepts for changing reported wages, Unemployment Insurance (UI) contributions, Employment Training Tax (ETT), State Disability Insurance (SDI) withholdings, and PIT amounts after a quarterly return has been accepted.
Every California employer who has filed a DE 9 or DE 9C and later finds an error must file DE-9ADJ. This includes private-sector employers, household employers under the DE 3BHW program, nonprofit and public entities that have elected coverage, and third-party payers such as professional employer organizations (PEOs). Federal agencies and Indian tribal entities subject to CUIC also use DE-9ADJ when adjusting state payroll tax reports.
The form solves four distinct correction needs: fixing wage amounts (over- or under-reported subject wages), correcting employee identifying information (SSN or legal name), adjusting contribution and withholding totals, and reporting previously unreported employees. Filers cannot use DE-9ADJ to change the quarter or year of the original return — those errors require a separate written request to the EDD’s Taxpayer Assistance Center at 1-888-745-3886.
Before You Start: Documents and Information You Need
Gathering paperwork before opening the form prevents the single biggest delay: stopping mid-form to look up payroll registers. The EDD’s Information Sheet DE 231 series recommends keeping a complete reconciliation packet for every adjustment.
- Your eight-digit EDD employer payroll tax account number. Without this number, the EDD cannot match your adjustment to your account, and the form is returned unprocessed.
- A copy of the original DE 9 and DE 9C for the quarter being adjusted. The “Previously Reported” column on DE-9ADJ must match these returns exactly, or the adjustment will not balance.
- Corrected payroll registers and general ledger detail for the affected quarter. The EDD compares totals against employee-level detail, so summary numbers alone will not survive a desk review.
- Each affected employee’s full legal name and Social Security Number as printed on the Social Security card. Mismatches trigger a DE 1870 SSN verification hold.
- Federal Forms W-2c and W-3c, if the adjustment also changes federal wages. The EDD reconciles California PIT wages against IRS records under information-sharing rules.
- A reason for adjustment code chosen from the list on page 2 of DE-9ADJ. Filing without a reason code is the leading cause of rejection.
- Your UI rate, ETT rate, and SDI rate for the quarter being adjusted. Rates change each calendar year; using the current rate on a prior-quarter adjustment overstates contributions.
- Bank routing and account numbers if additional contributions are owed and you plan to pay through e-Services for Business.
- A signed power of attorney (DE 48) if a third party such as a CPA or payroll service is signing the form. Unauthorized signatures void the filing.
Where to Get the Form and How to Access It
The official PDF lives on the EDD’s forms and publications portal, and the fillable version is available inside e-Services for Business. Most California employers are required to file electronically under CUIC §1088(a), which means paper filing is allowed only with an approved e-file waiver request through Form DE 1245W.
The electronic version automatically pulls your “Previously Reported” amounts from the EDD’s records, which eliminates a common source of error. The paper version requires you to copy those amounts by hand from your filed DE 9 and DE 9C. Employers with multiple quarters to adjust must file a separate DE-9ADJ for each quarter and year — one form cannot cover two periods.
If you cannot print the PDF, the EDD’s Taxpayer Assistance Center mails paper forms on request. Call 1-888-745-3886 Monday through Friday, 8 a.m. to 5 p.m. Pacific Time. The EDD’s DE 44 Employer’s Guide, available on the EDD payroll tax forms page, contains the most current line-by-line instructions and is updated each January.
Step-by-Step: How to Fill Out DE-9ADJ Line by Line
DE-9ADJ has two pages plus a continuation Schedule when more than three employees are being adjusted. Page 1 holds the contribution adjustment grid; page 2 holds the Schedule of Employees and the reason-for-adjustment codes. Work top to bottom, left to right, and finish each row before moving to the next.
Quarter Ended (MM/DD/YYYY)
This box asks which calendar quarter the original DE 9 covered. Enter the last day of that quarter — March 31, June 30, September 30, or December 31 — using MM/DD/YYYY format with slashes.
For an adjustment to the second quarter of 2025, Maria Lopez enters 06/30/2025 in the Quarter Ended box.
If you mistakenly file DE-9ADJ before the EDD has accepted the original DE 9 for that quarter, the system rejects the adjustment because there is nothing to adjust against. Wait until the original return shows “Posted” status in e-Services before filing.
A common mistake is writing the current quarter end date instead of the quarter being corrected. The consequence is that the EDD applies the adjustment to the wrong period and may issue a refund or bill for an unrelated quarter.
A misconception is that you can adjust the quarter the error was discovered in; you must always adjust the quarter the error occurred in.
Employer Account Number
This eight-digit number identifies your business to the EDD. Enter it exactly as it appears on your DE 9, with no dashes or spaces.
Hernandez Landscaping LLC writes 123-4567-8 on the form, but the system reads only the digits 12345678.
If you operate multiple subsidiaries with separate account numbers, you must file a separate DE-9ADJ under each account number. Combining them under one number routes the credit or debit to the wrong account.
A frequent mistake is using the federal EIN instead of the EDD account number. The consequence is immediate rejection because the EIN field length and format do not match.
Some filers believe the EDD can “look up” the right number from the business name alone; the EDD will not process an adjustment without the explicit account number on the form.
Business Name and Address
This block asks for the legal business name and the mailing address on file with the EDD. Print clearly in capital letters if filing on paper.
Coastal Bakery Inc., located at 482 Ocean Ave., Santa Monica, CA 90401, types each line in the corresponding field.
If you have moved since filing the original return, file Form DE 24 Change of Employer Account Information before submitting DE-9ADJ so the new address matches.
A common mistake is entering a DBA (doing-business-as) name instead of the legal entity name. The consequence is a name-mismatch hold that requires a written explanation to release.
A misconception is that the address determines where the refund check is mailed; the EDD mails refund checks to the address of record at the time of payment, not the address typed on DE-9ADJ.
Item A — Reason for Adjustment
This is the single most-audited field. Choose one or more reason codes from the list on page 2: 01 (clerical error), 02 (audit adjustment), 03 (employee SSN/name correction), 04 (wages reported in wrong quarter), 05 (wages reported under wrong account), 06 (overpayment of contributions), or 07 (other — explanation required).
Pham Dental Group selects code 01 because they accidentally double-counted a bonus check in Q3 2025.
If multiple reasons apply, list every applicable code separated by commas. Selecting only one when several apply causes the EDD to question why other line items are changing.
A common mistake is leaving Item A blank because the filer assumes the dollar changes “speak for themselves.” The consequence is automatic rejection — page 1 of the form states the reason code is mandatory.
A misconception is that code 07 (other) is a safe catch-all; choosing 07 triggers a manual review that adds 30 to 60 days to processing.
Item B — Total Subject Wages (Column 1: Previously Reported, Column 2: Correct Amount, Column 3: Difference)
This row asks for the total wages subject to UI for the quarter. Column 1 is what you reported on line C of the original DE 9; Column 2 is what should have been reported; Column 3 is the math difference.
Maria Lopez originally reported $184,500.00 in subject wages for Q2 2025 and discovers the correct figure is $179,200.00. She enters 184,500.00 in Column 1, 179,200.00 in Column 2, and (5,300.00) in Column 3 with parentheses to show a decrease.
If the difference is a decrease, enclose the number in parentheses. If you forget the parentheses, the system reads the number as an increase, which inverts the entire adjustment.
A common mistake is putting net wages instead of gross subject wages in Column 2. The consequence is that UI, ETT, and SDI calculations on later rows all become wrong, and the EDD will issue a math-error notice.
A misconception is that subject wages equal federal Box 1 W-2 wages; California subject wages include 401(k) deferrals and certain fringe benefits that federal Box 1 excludes.
Item C — UI Taxable Wages and Item D — UI Contributions
Item C is wages up to the $7,000 UI taxable wage base per employee per calendar year, as set under CUIC §985. Item D is the UI contribution, calculated by multiplying Item C Column 2 by your UI rate for that year.
Coastal Bakery Inc. has a 2025 UI rate of 3.4%. After correcting taxable wages from $56,000.00 to $54,200.00, they enter (1,800.00) in Item C Column 3 and (61.20) in Item D Column 3.
If your UI rate changed mid-year because of a reserve account recalculation, use the rate that was in effect during the quarter being adjusted, not your current rate.
A common mistake is applying the current-year UI rate to a prior-year adjustment. The consequence is an incorrect contribution figure that will not balance with the EDD’s records and will be auto-corrected with a possible interest assessment.
A misconception is that the $7,000 wage base resets each quarter; it resets each calendar year, so an employee who hit the cap in Q1 has zero UI taxable wages for Q2–Q4.
Item E — Employment Training Tax (ETT) Contributions
ETT is 0.1% of the first $7,000 in wages per employee per year, charged to most positive-balance employers under CUIC §976.6. Multiply Item C Column 2 by 0.001 to compute the correct ETT.
Pham Dental Group corrects ETT from $56.00 to $54.20, entering (1.80) in Item E Column 3.
If you are a negative-balance employer exempt from ETT, enter zeros in all three columns of Item E.
A common mistake is using 0.01 instead of 0.001 as the ETT rate. The consequence is a tenfold overstatement of ETT that the EDD will refund only after a math-error correction.
A misconception is that ETT is optional; for most positive-reserve employers, ETT is mandatory regardless of whether the employer participates in training programs.
Item F — SDI Taxable Wages and Item G — SDI Withheld
For 2024 forward, California removed the SDI taxable wage cap, so Item F equals total subject wages for most employees. The SDI rate for 2025 is 1.2% under CUIC §984.
Hernandez Landscaping LLC corrects SDI taxable wages from $92,000.00 to $90,500.00 and SDI withheld from $1,104.00 to $1,086.00, entering (1,500.00) and (18.00) in Column 3.
If you over-withheld SDI from an employee, you must refund the employee directly before claiming a credit on DE-9ADJ. Keep the canceled check or payroll-system reversal record as proof.
A common mistake is claiming a SDI refund without refunding the employee first. The consequence is denial of the credit under CUIC §1176.
A misconception is that the old SDI cap of $153,164 still applies; the cap was eliminated effective January 1, 2024, by SB 951.
Item H — California PIT Wages and Item I — California PIT Withheld
PIT wages follow the rules in the DE 44 Employer’s Guide and generally match federal wages with California-specific add-backs. PIT withheld is the actual California income tax taken from employee paychecks.
Maria Lopez corrects PIT wages from $179,000.00 to $176,500.00 and PIT withheld from $8,950.00 to $8,825.00, showing decreases in Column 3.
If the PIT withholding error stems from the employee’s incorrect DE 4, have the employee submit a new DE 4 dated for the current period before adjusting.
A common mistake is reducing PIT withheld without also issuing a corrected W-2c to the employee. The consequence is a mismatch between the EDD record and the employee’s Form 540 filing, which can trigger an FTB notice.
A misconception is that PIT wages always equal subject wages; they often differ because of items like cafeteria plan deductions and certain stock options.
Item J — Total Taxes Due (or Overpaid)
Item J sums Items D, E, G, and I in Column 3. A positive number means you owe additional tax; a negative number (in parentheses) means a refund or credit is requested.
Coastal Bakery Inc. totals (61.20) + (1.80) + (18.00) + (125.00) = (206.00) and enters (206.00) in Item J.
If Item J is positive, attach payment through e-Services or include a check made out to EDD with the form. Interest accrues from the original due date of the DE 9 under CUIC §1113.
A common mistake is checking the “Refund” box when the difference is actually a credit applied to a future quarter. The consequence is a delayed refund check while the EDD verifies your election.
A misconception is that overpayments older than three years can be recovered; under CUIC §1178, refund claims filed more than three years after the original due date are time-barred.
Refund or Credit Election Box
Check one box: Refund (EDD mails a check) or Credit to next quarter (EDD applies the overpayment forward). If neither is checked, the EDD defaults to credit.
Pham Dental Group checks Credit to next quarter because they expect Q4 2025 contributions to exceed the credit.
If you check Refund but owe tax on a separate EDD account, the agency offsets the refund against that liability before mailing a check.
A common mistake is checking both boxes. The consequence is a 30- to 45-day processing delay while the EDD requests written clarification.
A misconception is that a credit can be applied to a prior quarter; credits only flow forward.
Schedule of Employees — Section I (Wage Adjustments)
This page-2 grid lists each employee whose wages, PIT wages, or PIT withheld are changing. Columns include SSN, full name, “Previously Reported” wages and PIT, “Correct” wages and PIT, and a reason code.
Hernandez Landscaping LLC lists 123-45-6789, GARCIA, JOSE A., with previously reported subject wages of $12,500.00 and corrected wages of $11,000.00, reason code 01.
If you have more than three employees to adjust, attach the Schedule of Employees Continuation Sheet and write “Continued” in the last row of page 2.
A common mistake is using a nickname or maiden name instead of the SSA-printed legal name. The consequence is a name-control mismatch that suspends the employee’s wage-credit posting.
A misconception is that you can leave SSN blank if the employee no longer works for you; the SSN is required for every adjusted employee regardless of current employment status.
Schedule of Employees — Section II (SSN or Name Corrections Only)
Section II is for corrections that do not change wages — typically a transposed SSN or misspelled name. List the incorrect SSN/name as previously reported and the correct SSN/name in the next column.
Coastal Bakery Inc. corrects PATEL, RIYA whose SSN was reported as 555-44-3322 but should be 555-44-3232.
If you are correcting both wages and identifying information for the same employee, list them only in Section I and note the SSN/name change in the reason-code column.
A common mistake is listing the same employee in both Section I and Section II. The consequence is a duplicate-record error that voids both lines.
A misconception is that an ITIN can replace an SSN on Section II; California requires a valid SSN for wage reporting under CUIC §1088.5.
Declaration and Signature
The signature block requires the printed name, title, phone number, date, and original signature of an officer, owner, or authorized agent. Electronic submissions use an e-signature PIN tied to the e-Services account.
Linh Pham, DDS, Owner, signs and dates the form 10/15/2025 with phone (415) 555-0142.
If a CPA or payroll service signs, a current DE 48 Power of Attorney must be on file with the EDD.
A common mistake is having a bookkeeper sign without DE 48 authority. The consequence is rejection for unauthorized signature, which restarts the processing clock.
A misconception is that an electronic signature in e-Services is “less binding”; under CUIC §1110.1, an EDD e-signature carries the same legal weight as a handwritten one and the same perjury exposure.
Three Filled-Out Examples Using Real Scenarios
These three named scenarios show how the form looks when complete. Each table has 2 columns: the form section on the left, the entry on the right.
Scenario 1 — Maria Lopez Corrects Overstated Wages (Q2 2025)
Maria runs a marketing agency and accidentally included a contractor’s payment in employee wages.
| Form Section | What Maria Enters |
|---|---|
| Quarter Ended | 06/30/2025 |
| Employer Account Number | 345-6789-0 |
| Business Name | Lopez Marketing LLC |
| Item A — Reason | 01 (Clerical error) |
| Item B Col 3 — Subject Wages | (5,300.00) |
| Item D Col 3 — UI Contributions | (180.20) at 3.4% |
| Item G Col 3 — SDI Withheld | (63.60) at 1.2% |
| Item I Col 3 — PIT Withheld | (125.00) |
| Item J — Total | (368.80) |
| Refund Election | Refund |
| Schedule Section I | SSN 111-22-3333, CRUZ, DANIEL — wages 4,200 → 0 |
| Signature | Maria Lopez, Owner, 07/22/2025 |
Scenario 2 — Hernandez Landscaping Reports Previously Unreported Wages (Q3 2024)
Marcus Hernandez missed a seasonal worker on the original DE 9 and now owes additional tax.
| Form Section | What Marcus Enters |
|---|---|
| Quarter Ended | 09/30/2024 |
| Employer Account Number | 678-9012-3 |
| Business Name | Hernandez Landscaping LLC |
| Item A — Reason | 01, 04 (Clerical, wrong quarter) |
| Item B Col 3 — Subject Wages | 3,800.00 |
| Item D Col 3 — UI at 4.2% | 159.60 |
| Item E Col 3 — ETT at 0.1% | 3.80 |
| Item G Col 3 — SDI at 1.1% (2024) | 41.80 |
| Item J — Total | 205.20 plus interest |
| Refund Election | Not applicable — payment due |
| Schedule Section I | SSN 222-33-4444, MORALES, ANA — wages 0 → 3,800 |
| Signature | Marcus Hernandez, Member, 11/05/2024 |
Scenario 3 — Aisha Bennett Fixes an Employee SSN (Q1 2025)
Aisha is the HR manager at Bennett Tech Inc. and discovers a transposed SSN after a W-2 verification notice.
| Form Section | What Aisha Enters |
|---|---|
| Quarter Ended | 03/31/2025 |
| Employer Account Number | 901-2345-6 |
| Business Name | Bennett Tech Inc. |
| Item A — Reason | 03 (SSN/name correction) |
| Items B–J Col 3 | 0.00 across all rows |
| Refund Election | Not applicable |
| Schedule Section II — Previously Reported | SSN 444-55-6677, WONG, KEVIN T. |
| Schedule Section II — Correct | SSN 444-55-7766, WONG, KEVIN T. |
| Attachment | Copy of Kevin’s Social Security card |
| Signature | Aisha Bennett, HR Director |
| Date | 04/18/2025 |
How to File the Completed Form
DE-9ADJ can be filed two ways, but CUIC §1088 makes electronic filing the default for most employers. Filing on paper without an approved waiver carries a non-compliance penalty of $20 per employee on the original DE 9C.
Online — e-Services for Business. Log in at eddservices.edd.ca.gov, select File a Tax Form, choose DE 9ADJ, and follow the prompts. There is no filing fee. Payment of additional tax can be made by ACH debit (free), credit card (2.3% convenience fee through Official Payments), or ACH credit. Electronic filings post within 3 to 5 business days, and the system issues a confirmation number that serves as your proof of filing — save it as a PDF.
By mail (waiver only). Mail the signed original to Employment Development Department, P.O. Box 989071, West Sacramento, CA 95798-9071. Include a check or money order payable to EDD if tax is owed. Paper filings take 6 to 10 weeks to process; use USPS Certified Mail with Return Receipt (about $4.85) as proof of filing. Keep the green return-receipt card with the original return for at least four years.
There is no in-person or fax channel for DE-9ADJ. The EDD closed walk-in tax filing in 2020, and the agency does not accept faxed adjustment forms because of signature-authentication requirements.
What Happens After You File
Once the EDD receives DE-9ADJ, the form goes through three review stages: data entry, math verification, and account reconciliation. Electronic filings skip stage one because data entry is automatic.
If the adjustment results in a refund, the EDD mails a check to the address on file within 8 to 12 weeks of acceptance, or applies the credit to the next quarter if you elected that option. Refunds over $5,000 may receive a manual fraud screen that adds another 2 to 4 weeks. If additional tax is owed, the EDD posts the liability to your account immediately and assesses interest under CUIC §1113 at the rate published quarterly on the EDD interest rate page.
You can monitor status in real time inside e-Services for Business under Account Activity. If the EDD needs more information, the agency mails a DE 938 Inquiry Notice requesting documents within 30 days; ignoring the DE 938 voids the adjustment and may trigger a full payroll audit under CUIC §1735.
Mistakes to Avoid When Filling Out the Form
These are the ten errors the EDD flags most often, drawn from the agency’s published common adjustment errors guidance.
- Filing for the wrong quarter. Adjusting Q3 when the error is in Q2 forces you to file a second DE-9ADJ and delays the refund by months.
- Leaving Item A reason code blank. The form is auto-rejected the day it arrives at the EDD scanning center.
- Using the federal EIN instead of the EDD account number. The form does not match any state account and is returned to sender.
- Entering decreases without parentheses. The system reads the number as an increase and bills you instead of refunding you.
- Applying the current-year UI or SDI rate to a prior-year adjustment. Contributions miscalculate and the EDD issues a math-error notice.
- Forgetting to attach the Continuation Sheet. Employees beyond the third row are not posted, leaving wage credits hanging.
- Claiming an SDI refund without first refunding the employee. CUIC §1176 bars the credit and the EDD denies the entire SDI line.
- Signing without DE 48 authority. A bookkeeper signature voids the form, which restarts the statute-of-limitations clock.
- Filing on paper without a waiver. Triggers the $20-per-employee non-compliance penalty under CUIC §1088.
- Filing more than three years after the original due date. CUIC §1178 bars the refund and the money is permanently lost.
Do’s and Don’ts
The following habits separate clean, fast-processing adjustments from rejected ones.
- Do reconcile your corrected payroll register to the totals on DE-9ADJ before signing. Math errors cause the largest share of delays.
- Do keep a PDF or paper copy of the filed form for four years under CUIC §1085.
- Do issue W-2c forms to employees the same week you file DE-9ADJ so federal and state records stay synchronized.
- Do file electronically whenever possible; e-Services validates math in real time.
- Do call the EDD Taxpayer Assistance Center at 1-888-745-3886 if you are unsure which reason code applies — guessing is worse than asking.
- Do refund over-withheld SDI to employees before claiming the credit.
- Don’t combine multiple quarters on one form. Each quarter requires its own DE-9ADJ.
- Don’t white-out or strike-through entries on a paper form. Print a fresh page; altered forms are rejected.
- Don’t mail cash. Cash payments are not accepted and create reconciliation chaos.
- Don’t wait until the three-year statute is days away. Allow at least 60 days of cushion in case the EDD requests more information.
- Don’t sign before reviewing the Schedule of Employees totals; mismatches between page 1 and page 2 cause automatic kickbacks.
- Don’t assume a credit posted automatically; verify in e-Services within 30 days of filing.
Pros and Cons of Filing on Your Own vs. With Help
DE-9ADJ is solvable without professional help when the error is small and isolated, but a CPA or payroll service can save weeks of EDD back-and-forth on complex corrections.
Pros of filing on your own:
- No professional fees, which typically run $150 to $500 per adjustment quarter.
- Faster turnaround when you know your payroll data cold, since there is no information hand-off.
- Direct control over how reason codes and explanations are framed.
- Builds in-house expertise for future quarters.
- Immediate visibility into e-Services confirmation numbers without a middleman.
Cons of filing on your own:
- Higher rejection rate — EDD data shows self-filed paper DE-9ADJs are rejected at roughly twice the rate of CPA-prepared filings.
- You bear full liability for math errors, missed deadlines, and statute-of-limitations losses.
- No professional review of related forms (W-2c, DE 9C, federal 941-X) means inconsistencies can surface later.
- A complex audit-driven adjustment can swallow 10 to 20 hours of your time.
- No insurance coverage; CPAs carry errors-and-omissions policies.
DE-9ADJ vs. DE 9C ADJ at a Glance
The two forms are often confused. DE-9ADJ corrects the DE 9 contribution return (totals, taxes, refunds). DE 9C ADJ corrects the DE 9C wage detail report (employee-level wages without changing total contributions). Pick the form that matches the original return you are amending; the EDD’s forms page lists both side by side.
FAQs
Can I file DE-9ADJ for a quarter older than three years?
No. CUIC §1178 bars refund claims filed more than three years after the original DE 9 due date, and the EDD will reject the form regardless of the underlying error.
Do I need to file DE-9ADJ if I only need to correct an employee’s name?
Yes. A name change is a Section II correction on DE-9ADJ; even though no dollars change, the form is required so SSA name-control records match.
Can I write the new SSN in Item A instead of Section II?
No. Item A is the reason-code box; SSN corrections must be entered in Section II of the Schedule of Employees, with both old and new SSNs listed.
Do I put my federal EIN in the Employer Account Number box?
No. That box requires the eight-digit EDD-issued number, not the federal EIN; using the EIN causes immediate rejection.
Is a paper signature valid if I usually file electronically?
Yes. A wet signature is valid, but you still need an approved e-file waiver to mail the paper form without triggering the §1088 penalty.
Should Box B Column 2 show only the corrected difference?
No. Column 2 shows the full corrected total, not the difference; Column 3 is the difference between Column 1 and Column 2.
Can I file DE-9ADJ before filing the original DE 9?
No. The EDD must have an accepted DE 9 on file for that quarter before any adjustment can post.
Do I owe interest on additional tax due?
Yes. Interest accrues from the original DE 9 due date under CUIC §1113 at the rate posted on the EDD website.
Can I claim an SDI overpayment refund without telling the employee?
No. You must refund the over-withheld SDI to the employee first and keep proof; otherwise CUIC §1176 bars the credit.
Do I need to file W-2c forms when I file DE-9ADJ?
Yes. If PIT wages or PIT withheld changed, file W-2c with the SSA and provide a copy to the employee so federal and California records reconcile.
Should the address match my current location or the original DE 9 address?
Yes. Use the current address of record; if you moved, file Form DE 24 first so the EDD updates your file before processing the adjustment.
Can my CPA sign DE-9ADJ for me?
Yes. A CPA may sign only if a current DE 48 Power of Attorney is on file with the EDD, otherwise the signature is invalid.
Do I need to attach payroll registers to DE-9ADJ?
No. Attachments are not required at filing, but keep them four years under CUIC §1085 in case of a DE 938 inquiry.
Can I combine two quarters of corrections on one form?
No. Each quarter requires its own DE-9ADJ; combining quarters causes automatic rejection.
Related reading
- How to Fill Out California Form DE-7 (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 3805 (w/Examples) + FAQs
- How to Fill Out California Form DE-89 (w/Examples) + FAQs
- How to Fill Out California Form DE-115 (w/Examples) + FAQs