Fill out Form DE 9, Quarterly Contribution Return with Instafill.ai

The DE 9 form is due on a quarterly basis. The deadlines for filing and paying the taxes are: January 31 for wages paid in the previous October, January, and December; April 30 for wages paid in the previous January and February; July 31 for wages paid in the previous March, April, and May; and October 31 for wages paid in the previous June, July, August, and September.

The DE 9 form requires employers to report the total wages paid to each employee during the reporting period, the total taxes withheld from those wages, and any adjustments to previous quarters. Employers must also report any new hires and terminations, as well as any changes to employee information.

If there were no wages paid during the quarter, employers should still file a DE 9 form and report a zero dollar amount for wages and taxes. This lets the Employment Development Department (EDD) know that no wages were paid during that quarter.

To report as out of business or having no employees, employers should file a final DE 9 form for the quarter in which they ceased operations or no longer had employees. They should also notify the EDD in writing and provide proof of the business closure or lack of employees, such as a copy of the business license cancellation or a signed statement from the employer.

The UI (Unemployment Insurance), ETT (Employment Training Tax), and SDI (State Disability Insurance) rates are taxes imposed on employers in California. The UI rate varies depending on the industry and experience rating, while the standard ETT rate is 1.2% and the SDI rate is 1.2% for wages up to $128,223.20 in 2022. The actual taxable wage base for SDI is $131,855.20. The rates for both UI and SDI can change annually. The taxable wages are subjected to these rates to calculate the contributions due.

Taxable wages are the total wages paid to an employee during a specific reporting period, including wages subject to UI, ETT, and SDI taxes. Exempt wages, on the other hand, are wages not subject to these taxes. For example, wages paid to employees under the age of 18 or to certain types of farm laborers are exempt from UI and SDI taxes. Wages paid to employees covered under a bona-fide apprenticeship program or to certain types of disabled workers may be exempt from ETT taxes.

The UI, ETT, and SDI contributions are calculated by multiplying the taxable wages by the respective tax rates. For example, to calculate the UI contribution, you would multiply the taxable wages by the UI tax rate. The same process applies to ETT and SDI contributions. The contributions are then remitted to the Employment Development Department (EDD) on a quarterly basis.

Employers are required to withhold California Personal Income Tax (PIT) from their employees' wages and report and pay the withheld taxes to the Franchise Tax Board (FTB) on a quarterly basis. The process involves calculating the PIT withholding based on the employee's tax filing status and allowances, submitting the quarterly returns (DE 4, DE 4A, or DE 4B) and paying the withheld taxes by the due dates.

Contributions paid refer to the actual amounts of UI, ETT, and SDI taxes that have been remitted to the EDD. Taxes due, on the other hand, represent the amounts of taxes that are owed but have not yet been paid. Overpaid taxes refer to the situation where an employer has paid more taxes than what was actually due. In the case of overpayments, the employer may request a refund from the EDD.

If contributions and withholdings are not paid on time, the employer may be subject to penalties and interest charges. The employer is required to make timely deposits and payments to avoid these penalties. The IRS may also assess trust fund recovery penalties on responsible individuals if the employer fails to pay the taxes on time.

The penalty for late filing of the DE 9 form is generally 5% of the unpaid tax for each month that the return is late, up to a maximum of 25%. If the return is more than 60 days late, there is an additional penalty of 10% of the total tax owed. However, the IRS may waive these penalties if the employer can demonstrate reasonable cause for the late filing or deposit.

Third-party sick pay is reported on the DE 9 form in Box 14. The employer should report the total amount of sick pay paid to each employee during the quarter. This amount is not subject to withholding or FICA taxes, but it is included in the employee's wages for income tax purposes.

The completed DE 9 form should be mailed to the IRS address specified on the form. Employers are encouraged to use certified mail or a delivery service that provides proof of delivery. The form and payment should be mailed by the due date to avoid penalties.

No, the DE 9 form cannot be filed online. Employers must mail the completed form and payment to the IRS address specified on the form.

The New York State Department of Taxation and Finance provides various resources to help taxpayers complete the DE 9, Quarterly Contribution Return and Report of Wages. These resources include: 1. Instruction booklet: The instruction booklet provides detailed information about each line on the DE 9 form and explains the reporting requirements. It is recommended that you read the instructions carefully before filling out the form. 2. Online filing: The New York State Department of Taxation and Finance offers online filing for the DE 9 form. This option allows you to file your return and make payments electronically. You can access the online filing system through the department's website. 3. Telephone assistance: The department offers telephone assistance to taxpayers who need help completing the DE 9 form. You can call the department's customer service line at (518) 457-5775 (option 2) for assistance with filing the form. 4. Forms and publications: The department provides paper copies of the DE 9 form and its instructions. You can request forms and publications by calling (518) 457-5775 or by visiting a New York State Tax Service Center. 5. Tax professionals: You may also choose to hire a tax professional to help you complete the DE 9 form. Tax professionals have expertise in tax law and can help ensure that your return is accurate and complete.