Form DE 1, Commercial Employer Account Registration Instructions

Select this option if you want to reopen a previously closed account. Provide the previous Employer Account Number at the top of Item A and then go to Item B.

Select this option if you want to close the employer account. Provide the Employer Account Number at the top of Item A.

Select this option if you are closing the account because you no longer have employees.

Select this option if you are closing the account because the business is out of business.

Enter the month (mm) of the last payroll.

Enter the legal name of the organization exactly as it appears on your official registration documents. This is required for corporations, LLCs, LLPs, and LPs.

Enter the Doing Business As (DBA) name if applicable.

Enter the Federal Employer Identification Number (FEIN). This should be a 9-digit number.

Enter the state or province where the business is incorporated or organized.

Enter the California Secretary of State Entity Number, which is a 12-character identifier for the business.

Select this option if you want to report the sale of a business. Provide the business's Employer Account Number at the top of Item A and complete Item P.

Enter the month (mm) when the sale of the business occurred.

Enter the day (dd) when the sale of the business occurred.

Enter the year (yyyy) when the sale of the business occurred.

Select this option if the entire business was sold.

Select this option if only a part of the business was sold.

Select this option if you want to report a change in business ownership, entity type, or name.

Provide the reason for the change you are reporting (e.g., new ownership, change in business name).

Specify the previous information before the change (e.g., old business name or ownership details).

Specify the new information after the change (e.g., new business name or ownership details).

Enter the month of the effective date of the change in two digits (e.g., 07 for July).

Enter the day of the effective date of the change in two digits (e.g., 15 for the 15th).

Enter the year of the effective date of the change in four digits (e.g., 2023).

Check this box to allow contact via e-mail.

Enter a valid e-mail address for contact purposes.

Enter the name of the contact person for this employer account.

Enter the contact phone number of the contact person. The phone number should be up to 14 characters long.

Enter the email address of the contact person.

Enter the relationship of the contact person to the business (e.g., owner, manager).

Enter the address of the contact person.

Select this option if you are changing the information of the first corporate officer, partner, LLC member, manager, or officer.

Select this option if you are deleting the information of the first corporate officer, partner, LLC member, manager, or officer.

Select this option if you are changing the information of the second corporate officer, partner, LLC member, manager, or officer.

Select this option if you are deleting the information of the second corporate officer, partner, LLC member, manager, or officer.

Select this option if you are changing the information of the third corporate officer, partner, LLC member, manager, or officer.

Enter the month (mm) when the business purchase occurred.

Enter the day (dd) when the business purchase occurred.

Enter the year (yyyy) when the business purchase occurred.

Enter the date when the declaration was signed. The date should be in the format MM/DD/YYYY and up to 10 characters long.

Enter the name of the person making the declaration.

Enter the title of the person making the declaration. This could be a job title such as 'Manager' or 'Owner'.

Enter the phone number of the person making the declaration. The phone number should be in the format (XXX) XXX-XXXX.

Enter the month (mm) when the update(s) to the employer account information will take effect.

Enter the day (dd) when the update(s) to the employer account information will take effect.

Enter the year (yyyy) when the update(s) to the employer account information will take effect.

Indicate whether you have employees working in California.

Indicate whether you do not have employees working in California.

Indicate whether you have employees residing in California that are working outside of California.

Indicate whether you do not have employees residing in California that are working outside of California.

Select this option if the employer type is commercial.

Select this option if the employer type is Pacific Maritime.

Select this option if the employer type is Fishing Boat.

Indicate whether you only employ your parent(s). If yes, you are not subject to Unemployment Insurance (UI) and State Disability Insurance (SDI) but may be subject to Personal Income Tax (PIT).

Enter the first digit of the first three digits of your existing employer account number.

Enter the second digit of the first three digits of your existing employer account number.

Enter the third digit of the first three digits of your existing employer account number.

Enter the first digit of the middle four digits of your existing employer account number.

Enter the second digit of the middle four digits of your existing employer account number.

Enter the third digit of the middle four digits of your existing employer account number.

Enter the fourth digit of the middle four digits of your existing employer account number.

Enter the last digit of your existing employer account number.

Click this button to print the form.

Provide a detailed description of the specific products or services your business offers.

Select this option if your business operates in the Services industry.

Select this option if your business operates in the Retail industry.

Select this option if your business operates in the Wholesale industry.

Select this option if your business operates in the Manufacturing industry.

Select this option if your business operates in the Temporary Services industry.

Select this option if your business operates as a Leasing Employer.

Select this option if your business operates as a Professional Employer Organization.

Select this option if your business operates in an industry not listed above.

Specify the industry your business operates in if it is not listed in the options above.

Check this box if the mailing address is the same as the physical business location.

Enter the street number of the mailing address.

Enter the street name of the mailing address.

Enter the unit number of the mailing address, if applicable.

Enter the city of the mailing address.

Enter the state or province of the mailing address.

Enter the ZIP code of the mailing address.

Enter the country of the mailing address.

Enter the phone number for the mailing address. Maximum length is 14 characters.

Enter the full name of the first corporate officer, partner, LLC member, manager, or officer.

Enter the title or position of the first corporate officer, partner, LLC member, manager, or officer.

Enter the Social Security Number (SSN) of the first corporate officer, partner, LLC member, manager, or officer. The SSN should be 9 digits long.

Enter the California Driver License Number of the first corporate officer, partner, LLC member, manager, or officer. The number should be up to 8 characters long.

Select this option if you want to add information for the first corporate officer, partner, LLC member, manager, or officer.

Enter the full name of the second corporate officer, partner, LLC member, manager, or officer.

Enter the title or position of the second corporate officer, partner, LLC member, manager, or officer.

Enter the Social Security Number (SSN) of the second corporate officer, partner, LLC member, manager, or officer. The SSN should be 9 digits long.

Enter the California Driver License Number of the second corporate officer, partner, LLC member, manager, or officer. The number should be up to 8 characters long.

Select this option if you want to add information for the second corporate officer, partner, LLC member, manager, or officer.

Enter the full name of the third corporate officer, partner, LLC member, manager, or officer.

Enter the title or position of the third corporate officer, partner, LLC member, manager, or officer.

Enter the Social Security Number (SSN) of the corporate officer, partner, LLC member, manager, or officer. This should be a 9-digit number.

Enter the California Driver License Number of the corporate officer, partner, LLC member, manager, or officer. This should be an 8-digit number.

Select this option if you want to add information for another corporate officer, partner, LLC member, manager, or officer.

Enter the full name of the corporate officer, partner, LLC member, manager, or officer.

Enter the title of the corporate officer, partner, LLC member, manager, or officer (e.g., CEO, Manager).

Enter the Social Security Number (SSN) of the corporate officer, partner, LLC member, manager, or officer. This should be a 9-digit number.

Enter the California Driver License Number of the corporate officer, partner, LLC member, manager, or officer. This should be an 8-digit number.

Select this option if you want to add information for another corporate officer, partner, LLC member, manager, or officer.

Enter the name of the individual owner or co-owner.

Enter the title of the individual owner or co-owner.

Enter the Social Security Number (SSN) of the individual owner or co-owner. The SSN should be 9 digits long.

Enter the California Driver License Number of the individual owner or co-owner. The number should be up to 8 characters long.

Select this option to add information about the individual owner or co-owner.

Enter the name of the second individual owner or co-owner.

Enter the title of the second individual owner or co-owner.

Enter the Social Security Number (SSN) of the second individual owner or co-owner. The SSN should be 9 digits long.

Enter the California Driver License Number of the second individual owner or co-owner. The number should be up to 8 characters long.

Select this option to add information about the second individual owner or co-owner.

Select this option if you are changing the information of the first individual owner or co-owner.

Select this option if you are deleting the information of the first individual owner or co-owner.

Select this option if you are changing the information of the second individual owner or co-owner.

Select this option if you are deleting the information of the second individual owner or co-owner.

Select 'Yes' if you are an individual owner and only employ your spouse, parent(s), or minor child(ren) (under 18). Note: You are not subject to Unemployment Insurance (UI) and State Disability Insurance (SDI) but may be subject to Personal Income Tax (PIT).

Select 'No' if you are an individual owner and do not only employ your spouse, parent(s), or minor child(ren) (under 18).

Select 'Yes' if you are a co-owner and only employ your minor child(ren) (under 18). Note: You are not subject to UI and SDI but may be subject to PIT.

Select 'No' if you are a co-owner and do not only employ your minor child(ren) (under 18).

Select 'Yes' if you are in a partnership and only employ your parent(s). Note: You are not subject to UI and SDI but may be subject to PIT.

Enter the month (MM) when the ownership of the business began.

Enter the day (DD) when the ownership of the business began.

Enter the year (YYYY) when the ownership of the business began.

Indicate if you want to delete the information of the third corporate officer, partner, LLC member, manager, or officer.

Indicate if you want to change the information of the fourth corporate officer, partner, LLC member, manager, or officer.

Indicate if you want to delete the information of the fourth corporate officer, partner, LLC member, manager, or officer.

Enter the day of the last payroll in two digits (e.g., 05 for the 5th).

Enter the year of the last payroll in four digits (e.g., 2023).

Enter the month (mm) when the first payroll date wages paid exceeded $100.

Enter the day (dd) when the first payroll date wages paid exceeded $100.

Enter the year (yyyy) when the first payroll date wages paid exceeded $100.

Enter the street number of the physical business location.

Enter the street name of the physical business location.

Enter the unit number of the physical business location, if applicable.

Enter the city of the physical business location.

Enter the state or province of the physical business location.

Enter the ZIP code of the physical business location.

Enter the country of the physical business location.

Enter the business phone number for the physical business location. Maximum length is 14 characters.

Enter the purchase price of the business in dollars ($).

Select this option if you want to register for a new employer account number. If selected, proceed to Item B.

Select this option if you want to request an account for CalJOBS. If selected, proceed to Item B.

Select this option if you want to report the purchase of a business. Provide the seller's employer account number at the top of Item A.

Select this option if the business purchase involves the entire business.

Select this option if the business purchase involves only a part of the business.

Select this option if the taxpayer type is 'Other'.

Specify the type of taxpayer if 'Other' was selected.

Select this option if the taxpayer type is Individual Owner.

Select this option if the taxpayer type is Limited Partnership.

Select this option if the taxpayer type is Joint Venture.

Select this option if the business is a Co-Ownership. This field is used to specify the type of taxpayer for the employer account.

Select this option if the business is an Association. This field is used to specify the type of taxpayer for the employer account.

Select this option if the business is under Receivership. This field is used to specify the type of taxpayer for the employer account.

Select this option if the business is a General Partnership. This field is used to specify the type of taxpayer for the employer account.

Select this option if the business is a Limited Liability Company (LLC). This field is used to specify the type of taxpayer for the employer account.

Select this option if the business is under Estate Administration. This field is used to specify the type of taxpayer for the employer account.

Select this option if the business is a Corporation. This field is used to specify the type of taxpayer for the employer account.

Select this option if the business is a Limited Liability Partnership (LLP). This field is used to specify the type of taxpayer for the employer account.

Select this option if the business is under Trusteeship. This field is used to specify the type of taxpayer for the employer account.

Select this option if you want to update the employer account information specifically for a personal name change.

Select this option if you want to update the employer account information to add, change, or delete an officer, partner, or member.

Select this option if you want to update your employer account information, specifically the address. Refer to sections O and P for details.

Select this option if you want to update your employer account information, specifically the Doing Business As (DBA) name. Refer to section J for details.