California Form DE-9C is the Quarterly Contribution Return and Report of Wages (Continuation) that every California employer with at least one employee must file each quarter with the California Employment Development Department to report each worker’s Social Security Number, full name, total subject wages, Personal Income Tax (PIT) wages, PIT withheld, and Wage Plan Code. The form pairs with Form DE-9 and reconciles the dollars an employer paid against the dollars reported per employee, so a mismatch on a single line can trigger a penalty notice that arrives weeks after you thought the quarter was closed.
The EDD processes more than 4 million DE-9C filings every year, and the agency reports that nearly 1 in 10 returns contains a wage or SSN mismatch that must be corrected with a DE-9ADJ within the statute of limitations. A clean DE-9C protects your unemployment insurance reserve account, your employees’ wage credits, and your business’s good standing under California Unemployment Insurance Code §1088.
Here is what you will learn in this guide:
- 📄 What the DE-9C reports, who must file it, and the current revision date you should be using
- 🧾 Every box, column, and line on the form explained in plain English with sample entries
- 👥 Three full filer walkthroughs covering small business, tipped employees, and remote workers
- ⏰ Filing channels, deadlines, payment methods, and penalties under CUIC §1112 and §1114
- ❓ Field-level FAQs that answer the questions EDD agents hear most often on the phone
What Form DE-9C Is and Who Must File It
Form DE-9C is the per-employee wage detail return that California employers file every calendar quarter through the EDD’s e-Services for Business portal. Where the DE-9 summarizes the total Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and PIT amounts owed for the quarter, the DE-9C lists each individual worker by name and SSN and shows what portion of those totals came from that worker. The two forms are filed together and must reconcile to the penny.
Every employer that has paid more than $100 in wages in any calendar quarter must register with the EDD and file a DE-9C, even when no wages were paid in a later quarter. That includes corporations, LLCs, sole proprietors, partnerships, nonprofits, household employers who choose quarterly reporting, agricultural employers, and out-of-state companies with even a single California-resident remote worker. Public entities and Indian tribes that have elected coverage also file. The duty is set by California Unemployment Insurance Code §1088.
The current revision printed on the form is Rev. 17 (1-25), and the EDD updates the layout periodically, so always download the latest version from the DE-9C instructions page before filing on paper. Filers who use e-Services for Business automatically receive the most recent online template. Household employers who report on an annual schedule file the DE-3HW and DE-9C annually instead of quarterly, but the per-employee detail rules remain the same.
The DE-9C interacts with three other agencies behind the scenes. The Franchise Tax Board cross-checks PIT Wages and PIT Withheld against the W-2s your workers file. The Social Security Administration validates each SSN and surname against its master file. The IRS reconciles the federal counterparts on Form 941. A single typo on the DE-9C can therefore ripple into three other agencies’ records.
Before You Start: Documents and Information You Need
Open a folder before logging in to e-Services for Business and gather the following items. Missing even one will force you to abandon the session and start again, because the portal times out after 20 minutes of inactivity.
- EDD Employer Account Number (eight digits, format 123-4567-8) — without it, the portal will not load your return, and a wrong number routes wages to another employer’s account.
- Federal Employer Identification Number (FEIN) — required for cross-matching with IRS Form 941 totals.
- Each employee’s full legal name as it appears on their Social Security card, because SSA’s match algorithm rejects nicknames.
- Each employee’s nine-digit Social Security Number — ITINs are not accepted on the DE-9C, and substituting one triggers an automatic rejection.
- Total Subject Wages paid each employee this quarter, including cash tips, bonuses, and the value of taxable non-cash compensation.
- PIT Wages paid each employee this quarter, which differ from Subject Wages whenever a worker has cafeteria-plan deductions or 401(k) contributions.
- PIT Withheld for each employee, taken from your payroll register or the employee’s pay stubs for the three months in the quarter.
- Wage Plan Code for each employee, a single letter (S, U, J, L, R, A, P) that tells EDD which coverage applies.
- Prior quarter DE-9 and DE-9C for reconciliation and continuity, because EDD compares quarter-over-quarter trends to flag suspicious drops.
- Payroll register or general ledger for the three months in the quarter, used to verify the totals you keyed.
Setting these documents side-by-side before you begin reduces session timeouts, prevents transposition errors, and makes the line-by-line walk-through below move quickly.
Where to Get the Form and How to Access It
California requires e-filing for almost every employer, so the primary access point is the e-Services for Business login page. New users click Enroll and create a username, password, and security questions, then link the account using the EDD Employer Account Number, the FEIN, and a recent payment amount or letter ID. Activation is instant once the three identifiers match EDD records.
Employers granted an e-file and e-pay waiver may download the paper DE-9C PDF directly from the EDD’s forms library. The waiver is granted only for documented hardships such as lack of reliable internet, and it must be renewed each year. Filing on paper without an active waiver triggers a non-compliance penalty of $20 per wage item under CUIC §1114(c).
Tax practitioners may file on behalf of clients through e-Services for Business by adding each client account under a single logon, and large employers can submit a bulk XML or ICESA-formatted file containing thousands of employees in one upload. Software vendors such as QuickBooks, Gusto, ADP, and Paychex push DE-9C data directly through the EDD’s bulk channel, which is the safest method for employers with more than 50 workers.
If you are filing for a closed-out quarter, you can still access historical templates through the Periods tab in e-Services for Business, where every quarter back to your registration date stays open for original filing or amendment. Amendments use the DE-9ADJ, not a fresh DE-9C.
Step-by-Step: How to Fill Out Form DE-9C Line by Line
The DE-9C is laid out in two zones. The top of page 1 contains the header fields that identify the employer and the quarter. The grid below — repeating across every page — contains one row per employee with eight wage and identification columns. Every box must be completed in the order printed, because the e-file engine validates each field before moving on.
Box A — Quarter Ended
This box asks for the last day of the calendar quarter you are reporting. You write the quarter-end date in MMDDYY format with no slashes; the four legal entries are 033126, 063026, 093026, and 123126. Maria Lopez, a single-shareholder S-corp owner reporting Q1 2026, types 033126 in Box A.
A common edge case: employers who acquired a business mid-quarter still report the full quarter that includes the acquisition date, because EDD aligns to calendar quarters, not to ownership periods. The most frequent mistake is entering the filing date instead of the quarter-end date, which causes the system to route wages to the wrong period and triggers a duplicate-filing rejection. A common misconception is that fiscal-year filers may use their own quarter-end; California ignores fiscal years for DE-9C purposes.
Box B — Due Date
The due date is pre-printed by e-Services for Business, but on paper you write it yourself. Quarterly due dates are April 30, July 31, October 31, and January 31. Maria Lopez writes 043026 for her Q1 filing.
If the due date falls on a Saturday, Sunday, or state holiday, the deadline rolls to the next business day under CUIC §1110. The classic mistake is filing on the delinquent date (the 1st of the following month) and assuming the form is timely; even one day late triggers a 15% penalty on contributions under CUIC §1112. Many filers wrongly believe that paying the tax on time excuses a late return — it does not, because DE-9C reporting penalties run separately from contribution penalties.
Box C — Delinquent If Not Filed By
This is the last day before late penalties attach, always one calendar day after Box B. Maria Lopez writes 050126 on her Q1 2026 form. The portal calculates this automatically.
The edge case worth knowing is that mailed returns must be postmarked by the delinquent date — not received by it — so a certified-mail receipt becomes the proof you need. The most common mistake is missing the postmark window because the post office closed early on the deadline day. A persistent misconception is that EDD honors private postage-meter dates; it does not, only USPS postmarks and qualifying private delivery service receipts count.
Box D — Year and Quarter
Box D asks for the four-digit year followed by the quarter number (1, 2, 3, or 4). Maria Lopez enters 2026 1 on her Q1 form.
Filers amending a prior period must match Box D to the quarter being amended, not the current quarter. The most frequent error is reversing the digits — typing 1 2026 — which the paper scanner misreads. A widespread misconception is that quarter 1 always begins on January 1; for newly registered employers, the first DE-9C may cover only a partial quarter beginning on the registration date.
Box E — EDD Employer Account Number
This is your eight-digit California payroll tax account number, written with hyphens as printed on your registration confirmation, for example 123-4567-8. Maria Lopez enters 987-6543-2.
If you operate multiple legal entities, each one has its own account number, and wages cannot be combined across them. The most damaging mistake is using a related entity’s number — wages credit to the wrong reserve account and removing them later requires a written reallocation request that can take 90 days. The misconception that a FEIN may substitute for the EDD number is wrong; the two numbers are not interchangeable.
Box F — Federal Employer Identification Number (FEIN)
Enter the nine-digit FEIN issued by the IRS, written as XX-XXXXXXX. Maria Lopez enters 47-1234567.
Sole proprietors who use their SSN for federal purposes still need a FEIN to register as a California employer, so this box must contain a true FEIN and never an SSN. The frequent mistake is leaving Box F blank on the assumption EDD already has it; missing FEINs prevent IRS-EDD reconciliation and can flag the return for review. A common misconception is that DBAs need separate FEINs — they do not, the parent entity’s FEIN governs.
Box G — Business Name and Address
Enter the legal entity name on the first line and the mailing address below, matching the registration on file with the California Secretary of State. Maria Lopez Consulting, Inc. writes the corporate name and a Sacramento street address.
Employers who use a P.O. Box for mail and a physical address for operations should put the P.O. Box on the DE-9C if that is where they receive EDD correspondence. The most common mistake is using a DBA without the legal entity name, which produces a name-mismatch flag at SSA. A misconception worth correcting is that an address change can be made on the DE-9C alone — the official update is filed on the DE-24 Change of Employer Account Information.
Box H — No Payroll This Quarter
Check this box only if you paid zero wages to zero employees during the entire quarter. If checked, you skip the wage grid and submit the form with header data only. Maria Lopez leaves this unchecked because she ran payroll.
The edge case is seasonal employers who pay no wages in off-quarters; they must still file a DE-9C with Box H checked, otherwise EDD assesses a non-filer penalty. The mistake of skipping the filing entirely costs $20 per quarter under CUIC §1112, plus interest. The misconception that “no wages = no return” is exactly backward — a no-payroll quarter still requires an affirmative zero filing.
Box I — Out of Business / No Employees
Check this box and enter the final-payroll date if you have permanently stopped paying California wages. Maria Lopez leaves this unchecked.
If you check Box I in error, EDD closes your account and reopening it requires a written request and possibly a new account number. The most common mistake is checking it during a temporary lull, which freezes the account. The misconception that closing the account avoids future filings is correct only if the closure is permanent — temporary shutdowns require ongoing zero filings.
Column A — Social Security Number (SSN)
Enter each employee’s nine-digit SSN with no dashes inside the e-file form, or with dashes (XXX-XX-XXXX) on paper. Carlos Mendoza’s SSN appears as 123-45-6789.
ITINs, employer-assigned numbers, and all-zero placeholders are rejected. The most common mistake is transposing two digits, which causes SSA to flag the wage credit as unmatched and the worker may lose UI eligibility years later. A misconception is that the EDD lets you fix SSN errors silently in the next quarter; the fix must run through a DE-9ADJ.
Column B — Employee Name
Enter the last name first, then first name and middle initial, exactly as printed on the Social Security card. Mendoza, Carlos R.
Hyphenated names, suffixes (Jr., III), and accents must match the card. The most common mistake is entering a married name when the SSA card still shows a maiden name, producing a no-match letter to the worker. The misconception that nicknames are acceptable for short forms is wrong; SSA matches on the card name, not on the W-4.
Column C — Total Subject Wages
This is the gross amount paid in the quarter that is subject to UI, ETT, and SDI before any pre-tax deductions. Carlos Mendoza earned $15,000.00 in Q1, which is what Maria Lopez enters in Column C.
For 2026, UI is taxed only up to $7,000 per employee per year, but Column C still shows the full wages paid; the wage-base limit applies only on Form DE-9, not the DE-9C. The most common mistake is reporting only the taxable portion here, which understates the wage base for verification. A widespread misconception is that 401(k) deferrals reduce Column C — they do not, because California treats elective deferrals as subject wages.
Column D — PIT Wages
PIT Wages are the wages subject to California Personal Income Tax withholding, often lower than Total Subject Wages because of cafeteria-plan health premiums, dependent care, and HSA contributions, but sometimes higher if the employee received non-cash taxable compensation. Carlos Mendoza’s PIT Wages are $14,400.00 after a $600 Section 125 medical premium.
Compare Column D against the W-2 Box 16 you will issue at year-end; they should sum to the same number across four quarters. The most common mistake is copying Column C into Column D without subtracting cafeteria-plan items, which over-withholds and over-reports PIT wages. The misconception that Subject Wages and PIT Wages are always equal is the single biggest source of W-2 reconciliation errors in California.
Column E — PIT Withheld
Enter the actual California PIT amount you withheld from each worker for the quarter. Maria Lopez withheld $432.00 from Carlos Mendoza and enters that figure in Column E.
If an employee claimed exempt on the DE-4, Column E is zero, but Column D still contains the wages. The most common mistake is reporting federal income tax withheld instead of California PIT, which makes the Form 941 and DE-9 numbers look identical and triggers an EDD audit letter. A misconception is that Column E may be left blank for low earners; even a zero must be entered as 0.00.
Column F — Wage Plan Code
The Wage Plan Code is a single letter telling EDD which UI and SDI plan covers the employee. The choices are S (UI + SDI state plan), U (UI only — no SDI), J (UI + SDI voluntary plan), L (Voluntary plan only — no UI), R (UI + SDI religious exemption), A (PIT only — exempt corporate officer), and P (PIT only — public entity). Carlos Mendoza is a standard private-sector employee, so Maria Lopez enters S.
The edge case that trips up small employers is the corporate officer who has elected out of UI under CUIC §637.1 — that officer should be coded A, never S, or the corporation will overpay UI. The most common mistake is leaving the column blank, which triggers a 100% rejection on e-file. The misconception that the code is optional dates back to pre-2005 forms; it is now mandatory on every line.
Column G — Hours Worked (Not Required for Most Employers)
Most California employers leave Column G blank, but local-government employers and a few industry-specific reporters must enter actual hours worked. Maria Lopez leaves the column blank because her S-corp is not a public entity.
If your firm participates in the EDD pilot program for hours reporting, enter whole numbers only. The mistake of entering hours when not required is harmless but creates noise in EDD’s analytics; the more dangerous mistake is not entering them when required, which puts the entity out of compliance with its memorandum of understanding. The misconception that hours are required for everyone in 2026 is wrong — the requirement remains narrow.
Grand Totals Line — Page Subtotals and Quarter Totals
At the bottom of each page and at the end of the return, enter the page totals for Columns C, D, and E, and the grand totals on the final page. Maria Lopez’s grand totals match the wages and PIT she reported on her DE-9 to the cent.
Reconciliation is critical: if the DE-9C grand total differs from the DE-9 by even one cent, the return is rejected. The most common mistake is rounding individual employees and then adding the rounded numbers, producing a one- or two-cent discrepancy. The misconception that EDD ignores small rounding differences is wrong; the system is rigid and the return must balance exactly.
Preparer’s Signature, Title, Phone, and Date
The bottom of the last page contains the preparer’s certification. Sign, print your title, list a daytime phone, and date the form MMDDYY. Maria Lopez signs, writes President, (916) 555-0142, and 043026.
In e-Services for Business, the certification is electronic and binds the user under penalty of perjury under CUIC §1114. The most common mistake is letting an unauthorized person submit using the owner’s logon, which voids the certification. The misconception that a paid preparer alone can sign for the employer is wrong; the employer remains legally responsible.
Three Filled-Out Examples Using Real Scenarios
Below are three full filer walkthroughs that show what each one types into the DE-9C from start to finish. Each scenario uses real Q1 2026 facts.
Scenario 1 — Maria Lopez, Single-Shareholder S-Corp with Two Employees
Maria Lopez Consulting, Inc. paid Maria a $20,000 officer salary and her two staff members $15,000 and $9,500 during Q1 2026. Maria has not elected out of UI, so all three are coded S.
| Form Section | What Maria Enters |
|---|---|
| Box A — Quarter Ended | 033126 |
| Box D — Year/Quarter | 2026 1 |
| Box E — Account Number | 987-6543-2 |
| Box F — FEIN | 47-1234567 |
| Box G — Business Name | Maria Lopez Consulting, Inc. |
| Column A/B — Maria Lopez | 555-22-1111 / Lopez, Maria A. |
| Column C — Maria’s Subject Wages | 20000.00 |
| Column D — Maria’s PIT Wages | 19400.00 |
| Column E — Maria’s PIT Withheld | 612.00 |
| Column F — Maria’s Wage Plan | S |
| Grand Total Column C | 44500.00 |
Scenario 2 — Diego Ramirez, Owner of Cocina Sol Restaurant with Tipped Employees
Cocina Sol employs five tipped servers and two kitchen staff. Diego must include reported cash tips on the DE-4-tracked Form 4070 in Column C as Subject Wages, but tips are not subject to UI when they fall outside the federal definition; California, however, requires them as Subject Wages and PIT Wages.
| Form Section | What Diego Enters |
|---|---|
| Box A — Quarter Ended | 063026 |
| Box D — Year/Quarter | 2026 2 |
| Box E — Account Number | 234-5678-9 |
| Column A — Server Ana Garcia SSN | 222-33-4444 |
| Column C — Ana’s Wages + Tips | 11800.00 |
| Column D — Ana’s PIT Wages | 11800.00 |
| Column E — Ana’s PIT Withheld | 298.00 |
| Column F — Ana’s Wage Plan | S |
| Grand Total Column C (7 employees) | 68250.00 |
| Grand Total Column E | 1742.00 |
Scenario 3 — Janet Whitmore, Out-of-State Employer with One Remote California Worker
Whitmore Analytics LLC is based in Nevada but employs Priya Shah who works from her home in San Diego. Janet must register with EDD, file a DE-9C every quarter listing only Priya, and use Wage Plan Code S.
| Form Section | What Janet Enters |
|---|---|
| Box A — Quarter Ended | 093026 |
| Box D — Year/Quarter | 2026 3 |
| Box E — Account Number | 345-6789-0 |
| Box F — FEIN | 82-9876543 |
| Box G — Business Name & Address | Whitmore Analytics LLC, 100 Reno St, Reno NV 89501 |
| Column A — Priya Shah SSN | 678-90-1234 |
| Column B — Employee Name | Shah, Priya K. |
| Column C — Priya’s Subject Wages | 24000.00 |
| Column D — Priya’s PIT Wages | 22800.00 |
| Column E — Priya’s PIT Withheld | 968.00 |
| Column F — Priya’s Wage Plan | S |
Beyond these three, named filers also appearing in this guide include Aisha Bennett, a household employer who pays a nanny, and Marcus Chen, a startup CTO filing his very first DE-9C after registering mid-quarter.
How to File the Completed Form DE-9C
California offers four filing channels, but only the first is mandatory for most employers under the e-file and e-pay mandate effective since January 1, 2018.
Online through e-Services for Business — The portal at eddservices.edd.ca.gov accepts every DE-9C 24/7, with no filing fee. Payment is made by ACH debit, ACH credit, credit card (a third-party 2.3% fee applies), or by scheduling a draft from your linked bank account. Processing is real-time, and the Confirmation Number shown on screen is your proof of filing — print it and save the PDF.
Bulk XML or ICESA upload — Payroll software providers and large employers can upload an ICESA-formatted file covering thousands of employees at once. There is no fee, payment is made through the same ACH options, and processing typically completes within 24 hours. Keep the upload acknowledgement file as proof.
Paper mail (waiver only) — Employers with an approved e-file waiver may mail the DE-9C PDF to Employment Development Department, P.O. Box 989071, West Sacramento, CA 95798-9071. There is no filing fee, but the form must be postmarked by the delinquent date. Use USPS Certified Mail with return receipt for proof; processing takes 4 to 6 weeks.
Tax preparer e-Services account — A CPA or enrolled agent who files for multiple employers logs in under a single account, switches to each client, and submits the DE-9C using the client’s account number. The fee is whatever the preparer charges; EDD itself does not charge. Processing is real-time, and each confirmation number is stored under the client’s Periods tab.
After submission, e-Services emails a confirmation within minutes. Save that email — it is your only acceptable proof of timely filing if EDD later questions the return.
What Happens After You File
Once EDD accepts the DE-9C, the wages flow into three downstream systems. The Reserve Account updates within 48 hours and recalculates the employer’s UI tax rate for the following year, which is published every December on Form DE-2088. The Social Security Administration receives the SSN-to-wage match within 30 days, and any rejected SSN generates a no-match letter to both employer and employee.
The Franchise Tax Board pulls Column D PIT Wages and Column E PIT Withheld into its W-2 cross-match engine starting in February of the following year. Discrepancies between the DE-9C grand totals and the W-2s issued to workers prompt a letter asking for reconciliation, and unresolved gaps roll into a DE-9ADJ requirement.
If you under-reported wages or omitted an employee, file a DE-9ADJ within three years of the original due date. If you over-reported, the same form recovers the excess and triggers a refund or credit. EDD audits selected returns under CUIC §1085, often three to four years after filing, and a clean DE-9C is the first document the auditor requests.
Mistakes to Avoid When Filling Out the Form
- Skipping a no-payroll quarter — EDD assesses a non-filer penalty under CUIC §1112 even when zero wages were paid.
- Using an ITIN instead of an SSN — the return rejects on submission and the worker loses Social Security wage credit.
- Combining DBA wages under the wrong account number — wages credit to the wrong reserve account and reallocation takes 90 days.
- Confusing Column C and Column D — over- or under-reports PIT wages and triggers a W-2 reconciliation letter.
- Leaving the Wage Plan Code blank — the e-file engine rejects the row and the entire return fails.
- Reporting federal income tax withheld in Column E — masks the real PIT and triggers an audit letter.
- Not balancing DE-9C grand totals to DE-9 — even a one-cent gap rejects the return on submission.
- Filing on paper without an active waiver — costs $20 per wage item under CUIC §1114(c).
- Entering the filing date instead of the quarter-end date in Box A — routes wages to the wrong quarter.
- Mailing without a USPS postmark on the deadline day — private postage-meter dates are not honored, so the return is late.
- Forgetting to update Box G after a move — EDD sends penalty notices to the old address, and the clock keeps running.
- Letting an unauthorized user submit through e-Services — voids the certification and exposes the owner under CUIC §1114.
Dos and Don’ts for Form DE-9C
- Do download the latest revision of the form from the EDD forms page before each quarter, because field labels change between revisions.
- Do reconcile Columns C, D, and E to your payroll register before hitting submit, because EDD’s portal does not save partial work after timeout.
- Do keep the Confirmation Number email for at least four years, because EDD audits often reach back three full years.
- Do correct SSN typos with a DE-9ADJ within 90 days, because waiting until year-end snowballs into a W-2 mismatch.
- Do code corporate officers who elected out of UI as A, because miscoding overpays UI and underpays PIT.
- Do file a zero return for no-payroll quarters, because silence equals non-filing in EDD’s eyes.
- Don’t mix calendar quarters in one filing, because each quarter is a separate legal return.
- Don’t copy last quarter’s totals into this quarter’s form, because rolling errors compound across the year.
- Don’t rely on payroll software defaults for the Wage Plan Code, because every new hire needs an individual review.
- Don’t use a P.O. Box on Box G if EDD letters need a physical address for service of process.
- Don’t wait until April 30 at 11:55 p.m. to file, because portal traffic spikes on deadline day cause submission failures.
- Don’t assume an extension on the federal 941 covers California, because EDD does not honor IRS extensions for the DE-9C.
Pros and Cons of Filing on Your Own vs. With Help
| Filing on Your Own | Filing With a Payroll Service or CPA |
|---|---|
| Free apart from your time, and you keep direct control of the e-Services login. | Costs $20 to $200 per quarter, and access is shared with the preparer. |
| You learn the form deeply, which is an asset during audits. | The preparer absorbs the learning curve and applies it to every client. |
| You catch payroll-system errors immediately because you reconcile by hand. | Software-driven reconciliation catches errors faster across multiple quarters. |
| Mistakes are 100% your responsibility under CUIC §1114. | Mistakes still fall on the employer, but the preparer often carries E&O coverage. |
| Time required: 30 minutes to 3 hours per quarter depending on headcount. | Time required: 5 minutes to confirm, sign, and pay. |
| You may miss law changes published in DE-44 updates. | Pros track every DE-44 revision and apply it across all clients automatically. |
DE-9C vs. DE-9 — Quick Differentiator
| Feature | Form DE-9 | Form DE-9C |
|---|---|---|
| Purpose | Quarterly contribution summary totals | Quarterly per-employee wage detail |
| Level of detail | Aggregate UI, ETT, SDI, PIT | Each employee’s SSN, name, wages, PIT, plan code |
| Required by | CUIC §1110 | CUIC §1088 |
| Filed how often | Quarterly | Quarterly |
| Filed alone | No, paired with DE-9C | No, paired with DE-9 |
| Amendment form | DE-9ADJ | DE-9ADJ |
Key Agencies, Statutes, and Forms That Interact With the DE-9C
The California Employment Development Department administers the DE-9C and runs the e-Services for Business portal. The Franchise Tax Board cross-matches PIT Wages and PIT Withheld with the W-2s your workers file on their California 540 returns. The Social Security Administration validates SSN-to-name pairs and credits the wages to each worker’s lifetime earnings record.
Statutes that govern the form include CUIC §1088 (reporting duty), CUIC §1112 (late penalties), CUIC §1114 (false-statement and paper non-compliance penalties), and CUIC §1085 (audit authority). Companion forms include the DE-9, DE-9ADJ, DE-4, DE-24, and the DE-44 Employer’s Guide.
EDD’s Tax Branch Information Sheets — including the DE-231 series — explain corner cases such as corporate officer elections, voluntary plan SDI, and religious exemptions. The California Office of Tax Appeals hears employer appeals of DE-9C penalty assessments after EDD’s internal review process is exhausted.
FAQs
Do I file the DE-9C if I had no payroll this quarter?
Yes. Check Box H No Payroll This Quarter, leave the wage grid blank, and submit through e-Services for Business. Skipping the filing triggers a penalty under CUIC §1112.
Can I report an employee using an ITIN instead of an SSN?
No. California requires a valid nine-digit SSN in Column A. ITIN entries reject on submission and the worker loses Social Security wage credit.
Are 401(k) deferrals subtracted from Column C Subject Wages?
No. California treats elective deferrals as Subject Wages, so Column C is the gross wage before the deferral, while Column D PIT Wages excludes the deferral.
Do I write a married name or maiden name in Column B?
Yes — write whichever name appears on the employee’s current Social Security card. SSA’s match algorithm rejects mismatches and sends a no-match letter.
What Wage Plan Code do I use for an excluded corporate officer?
Yes the code is A — PIT only, exempt corporate officer — when the officer has filed Form DE-459 electing out of UI under CUIC §637.1.
Do I include reported tips in Column C?
Yes. Reported cash tips are California Subject Wages and California PIT Wages, even though they are not subject to federal UI. Enter the full reported amount.
Can I file the DE-9C without filing the DE-9?
No. The two forms are paired and must be filed together with matching grand totals. EDD rejects an orphan DE-9C.
What’s the deadline for Q1 2026?
Yes — Q1 is due April 30, 2026, and becomes delinquent on May 1, 2026. A weekend or holiday rolls the deadline to the next business day.
Can I amend a DE-9C by filing a corrected one?
No. Use Form DE-9ADJ, which adjusts only the changed lines and references the original quarter, within three years of the original due date.
Does Column E include federal income tax withheld?
No. Column E is California PIT only. Federal withholding goes on IRS Form 941, not the DE-9C, and mixing them triggers an EDD audit letter.
What happens if I forget Column F Wage Plan Code?
No row is accepted without it. The e-file engine rejects the entire return, and on paper the line is treated as defective under CUIC §1114(c).
Can I file the DE-9C on paper to save time?
No unless you hold an active e-file waiver. Filing on paper without one costs $20 per wage item under CUIC §1114(c).
Does an out-of-state employer with one California remote worker file a DE-9C?
Yes. Any wage paid to a California-resident worker creates a registration and filing duty, and the DE-9C lists that single worker every quarter.
Is hours-worked Column G required for every employer?
No. Only certain public-sector and pilot-program employers complete Column G. Most private employers leave it blank, and entering hours when not required is harmless.
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