CA (EDD) PAYROLL TAXES
IRS PAYROLL TAXES
What are the CA (EDD) payroll taxes and tax returns?
EDD stands for Employment Development Department. This is the California agency where employers pay their CA payroll taxes. California has four State payroll taxes. They are Unemployment Insurance (UI) Tax, Employment Training Tax (ETT), which are paid by the employer only, and State Disability Insurance (SDI) and Personal Income Tax (PIT), which are withheld from employees’ wages.
The EDD payroll tax returns are the (DE 9) and (DE 9C). Employers are required to file a Quarterly (DE 9) and the Quarterly (DE 9C) each quarter.
When are the DE9 & DE9C due?
The DE 9 and DE 9C are due as follows:
Quarter Due
Jan-March 31 30-Apr
April-June 30 31-Jul
July-September 30 31-Oct
October-December 31 31-Jan
Where do I mail the DE9 & DE9C?
The DE 9 and DE 9C must be mailed together to the address below:
Employment Development Department
PO Box 989071
West Sacramento CA 95798-9071
Do I need to mail a DE88 tax payment coupon?
All tax payments made by check must be submitted with a completed Payroll Tax Deposit (DE 88/DE 88ALL) unless payments are made by Electronic Funds Transfer (EFT) or credit card using e-Services for Business. If you have already made your payment for EDD electronically you do not need to mail in the DE88.
When is the DE88 tax payment coupon due?
Monthly Depositors:
EDD Timely Deposit Deadlines
You are required to make monthly deposits of SDI and PIT payments if you accumulate $350 or more in PIT during one or more months of a quarter. Monthly deposits are due by the 15th of the following month.
Quarterly Depositors:
Quarterly Deposits are due by the last day of the following month at the end of the quarter (on the same day that the DE9 and DE9C are due).
Where do I mail the DE88 tax payment coupon?
Mail all tax payments with Payroll Tax Deposit (DE 88/DE 88ALL) coupons to:
Employment Development Department
P.O. Box 826276
Sacramento, CA 94230-6276
Please include your employer account number on your check or money order. Failure to include a DE 88 with your deposit may result in penalties and interest or a misallocation of your deposit.
What are the IRS payroll taxes?
The IRS has two types of payroll taxes: 941 tax and 940 tax.
What is 941 tax?
The form 941 is the Employer’s Quarterly Federal Tax Return. The 941 tax includes your employees’ withheld Federal income tax, social security tax, and Medicare tax, and your share of social security and Medicare tax.
When are 941 tax payments due?
941 tax payments are usually due on a semi-weekly or monthly schedule.
941 tax payments are due semi-weekly when an employer has deposited more than $50,000 in 941 taxes in the previous calendar year. If this is the case:
1. The employment taxes on payments made to your employees on Wednesday, Thursday, and/or Friday, must be deposited by the following Wednesday.
2. The employment taxes on payments made to your employees on Saturday, Sunday, Monday, and/or Tuesday, must be deposited by the following Friday.
If you are not a semi-weekly depositor, you are a monthly depositor. Under the monthly deposit schedule, deposit employment taxes on payments made during a month by the 15th day of the following month.
When is the 941 tax return due and where do I mail it?
The 941 Tax Return is due on the last day of the month that follows the end of the quarter.
Quarter Due
Jan-March 31 30-Apr
April-June 30 31-Jul
July-September 30 31-Oct
October-December 31 31-Jan
Where you file depends on whether you include a payment with form 941. If you are in California mail return:
WITH A PAYMENT
Internal Revenue Service
PO Box 105083
Atlanta, GA 30348-5083
WITHOUT A PAYMENT
Department of the Treasury
Internal Revenue Service
Ogden, UT 84201-0005
http://www.irs.gov/pub/irs-pdf/i941.pdf
What is 940 tax?
The form 940 is the Employer’s Annual Federal Unemplyment Tax Return. The 940 tax is the Federal Unemployment Tax (FUTA) and employer’s only need to pay FUTA on the first $7,000 paid to each employee each year.
When are the 940 tax payments due?
Although Form 940 covers a calendar year, you may have to deposit 940 tax before you file your return. You must determine when to deposit your tax based on the amount of your quarterly tax liability. If your FUTA tax is $500 or less in a quarter, carry it over to the next quarter. Continue carrying your tax liability over until your cumulative tax is more than $500. At that point, you must deposit your tax for the quarter. Deposit your FUTA tax by the last day of the month after the end of the quarter. If your tax for the next quarter is $500 or less, you are not required to deposit your tax again until the cumulative amount is more than $500.
Fourth quarter liabilities. If your FUTA tax for the fourth quarter (plus any undeposited amounts from earlier quarters) is more than $500, deposit the entire amount by January 31, 2012. If it is $500 or less, you can either deposit the amount or pay it with your Form 940 by January 31, 2012.
http://www.irs.gov/pub/irs-pdf/i940.pdf
When is the 940 tax return due and where do I mail it?
Where you file depends on whether you include a payment (check or money order) with your return. However, mail your amended return to the Without a payment address even if a payment is included.
WITHOUT A PAYMENT
Department of the Treasury
Internal Revenue Service
Ogden, UT
84201-0046
WITH A PAYMENT
Internal Revenue Service
P.O. Box 105078
Atlanta, GA
30348-5078
How do I pay IRS payroll taxes electronically with EFTPS
You must be enrolled to use the EFTPS® tax payment service. To enroll, click on Enrollment and follow the steps. After your information is validated with the IRS, you will receive a personal identification number (PIN) via U.S. Mail in five to seven business days with the final instructions to complete the enrollment. EFTPS Enrollment & Login Page.
