Form DE 24, Change of Employer Account Information Instructions
This form contains 99 fields organized into 20 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Address Change Information | ||
| Address Change Date Month | Text |
Enter the month of the effective date for the address change.
|
| Address Change Date Day | Text |
Enter the day of the effective date for the address change.
|
| Address Change Date Year | Text |
Enter the year of the effective date for the address change.
|
| Address Change Street Address | Text |
Provide the new street number and name for the updated business address.
|
| Address Change City, State, Zip | Text |
Provide the new city, state, and zip code for the updated business address.
|
| Address Change Phone Number Part 1 | Text |
Enter the first component of the new phone number associated with the business.
|
| Address Change Phone Number Part 2 | Text |
Enter the second component of the new phone number associated with the business.
|
| Business Name (DBA) Change | ||
| New Business Name (DBA) | Text |
Please enter the new Business Name (DBA).
|
| Date of Change Month | Text |
Please enter the month the Business Name (DBA) was changed.
|
| Date of Change Day | Text |
Please enter the day the Business Name (DBA) was changed.
|
| Date of Change Year | Text |
Please enter the year the Business Name (DBA) was changed.
|
| Change of Ownership Information | ||
| Change of Ownership Month | Date |
Enter the month corresponding to the change of ownership date.
|
| Change of Ownership Day | Text |
Enter the day corresponding to the change of ownership date.
|
| Change of Ownership Year | Number |
Enter the year corresponding to the change of ownership date.
|
| Partial Sale, Not Out-Of-Business | Checkbox |
Check this box if there was a partial sale of the business, but the business is not entirely out of operation.
|
| Entire Business Sold | Checkbox |
Check this box if the entire business was sold, and provide successor information in Box 2.
|
| Corporation Dissolved | Checkbox |
Check this box if the corporation has been dissolved.
|
| Other (Explain) | Checkbox |
Check this box if the change of ownership is not covered by the other options, and provide an explanation.
|
| Other Explanation | Text |
Provide a detailed explanation if 'Other' is selected as the reason for the change of ownership. Fill only if 'Other (Explain)' is 'Yes'.
Depends on:
Other (Explain)
|
| Corporation Formed | Checkbox |
Check this box if a new corporation has been formed.
|
| Change in Ownership Type | Checkbox |
Check this box if there was a change in the type of ownership, and provide details in Box 2 and explain the type.
|
| Purchase Price $ | Checkbox |
Check this box when the change of ownership was a purchase transaction and you need to report the purchase price amount.
|
| Purchase Price | Number |
Enter the purchase price if the 'Purchase Price' option is selected for the change of ownership. Fill only if 'Partial Sale, Not Out-Of-Business', 'Entire Business Sold' is 'Yes', any.
Depends on:
Partial Sale, Not Out-Of-Business, Entire Business Sold
|
| Corporation Name Change | ||
| New Corporation Name | Text |
Enter the new legal name of the corporation.
|
| Month of Change | Date |
Enter the month when the corporation name change took effect.
|
| Day of Change | Date |
Enter the day when the corporation name change took effect.
|
| Year of Change | Date |
Enter the year when the corporation name change took effect.
|
| Date of Last Wage Payment | ||
| Month of Last Wage Payment | Date |
Please enter the month of the last wage payment.
|
| Day of Last Wage Payment | Date |
Please enter the day of the last wage payment.
|
| Year of Last Wage Payment | Date |
Please enter the year of the last wage payment.
|
| Employer Account Information | ||
| EDD Account Number | Text |
Please enter the Employment Development Department (EDD) account number.
|
| Corporation/Owner's Name | Text |
Please enter the name of the corporation or the owner.
|
| Business Name (DBA) | Text |
Please enter the legal business name, including any 'Doing Business As' (DBA) name.
|
| Banking Institution | Text |
Please enter the name of the banking institution associated with the account.
|
| First Owner Following Change | ||
| Owner's Name | Text |
Provide the full legal name of the owner following the change of ownership. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Owner's Title | Text |
Enter the official title of the owner. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Business Name (DBA) / Corporation Name | Text |
Provide the business name (DBA) or the corporation name associated with the owner. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Mailing Address | Text |
Enter the full mailing address for the owner. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| First Partner/Officer Change | ||
| Add Partner/Officer | Checkbox |
Check this box if you are adding a new partner, officer, member, or manager to the business.
|
| Change Partner/Officer | Checkbox |
Check this box if you are changing information for an existing partner, officer, member, or manager.
|
| Delete Partner/Officer | Checkbox |
Check this box if you are deleting an existing partner, officer, member, or manager from the business.
|
| Date of Change Month | Date |
Enter the month of the partner or officer change. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Date of Change Day | Text |
Enter the day of the partner or officer change. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Date of Change Year | Text |
Enter the year of the partner or officer change. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Individual's Name | Text |
Enter the name of the individual to be added, changed, or deleted. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Individual's Title | Text |
Enter the title of the individual. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Social Security Number | Text |
Enter the Social Security Number of the individual. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Driver's License Number | Text |
Enter the Driver's License Number of the individual. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| No Wages Paid Quarter | ||
| No Wages Paid Quarter | Text |
Please enter the appropriate year and quarter during which no wages were paid, using the YYYY/Q format.
|
| Out of Business Date | ||
| Out of Business Month | Date |
Enter the month the business ceased operations.
|
| Out of Business Day | Text |
Enter the day the business ceased operations.
|
| Out of Business Year | Text |
Enter the year the business ceased operations.
|
| Personal Name Change | ||
| Personal Name | Text |
Enter the new personal name of the individual (e.g., after marriage).
|
| Change Date Month | Text |
Enter the two-digit month (MM) when the personal name change occurred.
|
| Change Date Day | Text |
Enter the two-digit day (DD) when the personal name change occurred.
|
| Change Date Year | Text |
Enter the four-digit year (YYYY) when the personal name change occurred.
|
| Phone Number | ||
| Phone Number Area Code | Text |
Provide the three-digit area code for the phone number.
|
| Phone Number Local Number | Text |
Provide the local part of the phone number.
|
| Professional Employer Organization Information | ||
| PEO Name | Text |
Enter the name of the Professional Employer Organization.
|
| PEO Address | Text |
Enter the full mailing address of the Professional Employer Organization.
|
| PEO EDD Account Number | Text |
Enter the EDD Account Number assigned to the Professional Employer Organization.
|
| PEO Start Date | Date |
Enter the date when the Professional Employer Organization started providing services.
|
| Second Owner Following Change | ||
| Second Owner Name | Text |
Provide the full name of the owner(s) following the change of ownership. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Second Owner Title | Text |
Enter the title of the second owner following the change of ownership. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Second Owner Business Name (DBA)/Corporation Name | Text |
Provide the business name (DBA) or corporation name of the second owner following the change of ownership. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Second Owner Mailing Address | Text |
Enter the mailing address of the second owner following the change of ownership. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Second Partner/Officer Change | ||
| Add Partner/Officer | Checkbox |
Check this box if you are adding a new partner, officer, member, or manager.
|
| Change Partner/Officer | Checkbox |
Check this box if you are changing the information for an existing partner, officer, member, or manager.
|
| Delete Partner/Officer | Checkbox |
Check this box if you are deleting an existing partner, officer, member, or manager.
|
| Change Date (Month) | Text |
Enter the numeric month of the change for the partner, officer, member, or manager. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Change Date (Day) | Text |
Enter the numeric day of the change for the partner, officer, member, or manager. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Change Date (Year) | Date |
Enter the numeric year of the change for the partner, officer, member, or manager. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Individual Name | Text |
Enter the full name of the partner, officer, member, or manager being added, changed, or deleted. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Individual Title | Text |
Enter the title of the partner, officer, member, or manager. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Social Security Number | Text |
Enter the Social Security Number of the partner, officer, member, or manager. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Driver's License Number | Text |
Enter the Driver's License Number of the partner, officer, member, or manager. Fill only if 'Add Partner/Officer', 'Change Partner/Officer', 'Delete Partner/Officer' is 'Yes', any.
Depends on:
Add Partner/Officer, Change Partner/Officer, Delete Partner/Officer
|
| Signatory Details | ||
| Signatory Name | Text |
Please provide the printed name of the person signing this document.
|
| Signatory Title | Text |
Please provide the title or role of the signatory, such as Officer, Owner, Member, General Partner, or Authorized Agent.
|
| Signature Date | ||
| Signature Date Month | Date |
Enter the month of the signature.
|
| Signature Date Day | Date |
Enter the day of the signature.
|
| Signature Date Year | Date |
Enter the year of the signature.
|
| Tax and Legal Identification | ||
| New FEIN (Tax ID) | Text |
Enter the new Federal Employer Identification Number. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Old FEIN (Tax ID) | Text |
Enter the previous Federal Employer Identification Number. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Reason for New Tax ID | Text |
Provide a detailed explanation for why a new Federal Employer Identification Number is being requested. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| SOS Corporation, LLC, LLP, or LP Identification Number | Text |
Enter the identification number assigned by the Secretary of State for the Corporation, LLC, LLP, or LP. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Third Owner Following Change | ||
| New FEIN (Tax ID) | Text |
Provide the new Federal Employer Identification Number (Tax ID) that applies to the entity after the ownership change. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Third Owner Title | Text |
Enter the title (e.g., President, CEO, Partner) of the third owner listed following the change of ownership. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Old FEIN (Tax ID) | Text |
Provide the previous Federal Employer Identification Number (Tax ID) that applied to the entity before the ownership change. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| SOS Identification Number | Text |
Enter the identification number assigned by the Secretary of State (SOS) for the Corporation, LLC, LLP, or LP involved in the ownership change. Fill only if 'Entire Business Sold', 'Change in Ownership Type' is 'Yes', any.
Depends on:
Entire Business Sold, Change in Ownership Type
|
| Third Partner/Officer Change | ||
| Add Third Partner/Officer | Checkbox |
Check this box if you are adding a third partner, officer, member, or manager to the business.
|
| Change Third Partner/Officer | Checkbox |
Check this box if you are changing the information for a third partner, officer, member, or manager.
|
| Delete Third Partner/Officer | Checkbox |
Check this box if you are deleting a third partner, officer, member, or manager from the business.
|
| Third Partner Change Date Month | Date |
Enter the month of the date when the third partner or officer was added, changed, or deleted. Fill only if 'Add Third Partner/Officer', 'Change Third Partner/Officer', 'Delete Third Partner/Officer' is 'Yes', any.
Depends on:
Add Third Partner/Officer, Change Third Partner/Officer, Delete Third Partner/Officer
|
| Third Partner Change Date Day | Text |
Enter the day of the date when the third partner or officer was added, changed, or deleted. Fill only if 'Add Third Partner/Officer', 'Change Third Partner/Officer', 'Delete Third Partner/Officer' is 'Yes', any.
Depends on:
Add Third Partner/Officer, Change Third Partner/Officer, Delete Third Partner/Officer
|
| Third Partner Change Date Year | Text |
Enter the year of the date when the third partner or officer was added, changed, or deleted. Fill only if 'Add Third Partner/Officer', 'Change Third Partner/Officer', 'Delete Third Partner/Officer' is 'Yes', any.
Depends on:
Add Third Partner/Officer, Change Third Partner/Officer, Delete Third Partner/Officer
|
| Third Partner Individual Name | Text |
Enter the full name of the third partner or officer to be added, changed, or deleted. Fill only if 'Add Third Partner/Officer', 'Change Third Partner/Officer', 'Delete Third Partner/Officer' is 'Yes', any.
Depends on:
Add Third Partner/Officer, Change Third Partner/Officer, Delete Third Partner/Officer
|
| Third Partner Title | Text |
Enter the title of the third partner or officer. Fill only if 'Add Third Partner/Officer', 'Change Third Partner/Officer', 'Delete Third Partner/Officer' is 'Yes', any.
Depends on:
Add Third Partner/Officer, Change Third Partner/Officer, Delete Third Partner/Officer
|
| Third Partner Social Security Number | Text |
Enter the social security number of the third partner or officer. Fill only if 'Add Third Partner/Officer', 'Change Third Partner/Officer', 'Delete Third Partner/Officer' is 'Yes', any.
Depends on:
Add Third Partner/Officer, Change Third Partner/Officer, Delete Third Partner/Officer
|
| Third Partner Driver's License Number | Text |
Enter the driver's license number of the third partner or officer. Fill only if 'Add Third Partner/Officer', 'Change Third Partner/Officer', 'Delete Third Partner/Officer' is 'Yes', any.
Depends on:
Add Third Partner/Officer, Change Third Partner/Officer, Delete Third Partner/Officer
|