New Address: Two Embarcadero Center, 8th floor, San Francisco, CA 94111     

Important Reminder from EDD on Tax Filing Changes

Important Reminder

Beginning on January 1, 2019, the Employment Development Department (EDD) will be assessing penalties on businesses which do not electronically file certain tax forms. Noncompliance penalties will be charged on the following forms and payments submitted by paper:

Tax Returns

  • Quarterly Contribution Return and Report of Wages, DE 9
  • Employer of Household Worker(s) Annual Payroll Tax Return, DE 3HW
  • Quarterly Contribution Return, DE 3D

Wage Reports

  • Quarterly Contribution Return and Report of Wages (Continuation), DE 9C
  • Employer of Household Worker(s) Quarterly Report of Wages and Withholdings, DE 3BHW


  • Payroll Tax Deposit, DE 88

Employers who cannot file and pay electronically must submit a E-file and E-pay Mandate Waiver Request, DE 1245W.