What Form DE 9 (2014) Is For
California Form DE 9 (2014), also known as the Quarterly Contribution Return and Report of Wages, is the quarterly tax return employers use to report payroll taxes and reconcile the amount paid during the quarter. It summarizes totals for Unemployment Insurance, State Disability Insurance, and Personal Income Tax withholding, and it is supported by employee-level wage reports filed on Form DE 9C.
The form ties reported wages to the employer payroll tax account and helps the Employment Development Department confirm that the correct amounts were reported and paid for the quarter. It provides a single quarterly snapshot of the report of wages and withholding totals that align with payroll tax deposit activity, such as DE 88 and DE 88ALL.
When You’d Use Form DE 9
Form DE 9 is used at the end of each quarter to report the quarter’s wages and payroll taxes, then reconcile totals against payroll tax deposit amounts made during the quarter. Employers typically file it through e-Services for Business when available, even though the e-file and e-pay mandate was implemented more broadly in later years.
Form DE 9 is also used when an employer needs to fix a prior-quarter error by filing an adjustment using Form DE 9ADJ instead of changing a later quarter’s tax return. This is especially important when Form DE 9C wage reports or amounts tied to Social Security identifiers were misreported.
Key Rules or Details for 2014
For 2014, Form DE 9 reporting generally includes Unemployment Insurance and Employment Training Tax on the first $7,000 of wages per employee per year, while State Disability Insurance withholding applies up to a higher annual limit. Personal Income Tax withholding has no wage cap, so the tax return reflects total PIT wages and Personal Income Tax withheld for the quarter.
Form DE 9 must align with Form DE 9C wage reports and the employer’s payroll tax deposit records, including DE 88 and DE 88ALL, based on the employer’s deposit schedule. Employers often use references like the California Employer’s Guide (DE 44) and the Payroll Tax Calendar to support accurate quarter and pay period reporting.
Step-by-Step (High Level)
Preparation is easier when payroll records are organized by pay period and tied to the quarter being reported. Form DE 9 is completed using totals, while Form DE 9C is completed using employee-level detail.
Step 1: Gather the quarter’s records
An employer should have records ready before completing tax forms and related schedules.
- The employer’s EDD employer payroll tax account number and current business information
- Payroll registers showing gross wages, taxable wages, and withholding by employee
- Personal Income Tax withholding totals for the quarter
- State Disability Insurance withholding totals for the quarter
- Copies or confirmations of payroll tax deposit activity, including DE 88 and DE 88ALL, for the quarter
Step 2: Complete the DE 9 summary totals
The employer should enter the correct quarter and year, then provide total wages and taxable wages for each category required on the form. The employer should calculate contributions and withholdings based on the applicable wage bases and the employer’s assigned Unemployment Insurance rate notice for 2014.
Step 3: Complete DE 9C wage reports
Form DE 9C is the employee-level report of wages that supports the Form DE 9 totals. The employer should list each employee, including required identifying information and wage and withholding amounts for the quarter, and confirm that each Social Security number is accurate.
Step 4: Reconcile deposits and pay any balance due
Form DE 9 is designed to compare what is owed against what was already deposited during the quarter. If the return shows an amount due beyond deposits already made through the payroll tax deposit process, the employer should remit the additional amount using the method required for the employer, including electronic methods when applicable.
Step 5: Submit through the appropriate channel
An employer can file using approved paper or electronic methods for the year at issue. When using an electronic system, employers typically utilize e-Services for Business and should retain confirmation numbers and copies of submitted wage reports.
Common Mistakes and How to Avoid Them
Applying the UI wage base as if it resets each quarter
Employers should track the Unemployment Insurance wage base by employee across the entire year, because the cap does not reset each quarter.
Using incorrect employee Social Security numbers
Employers should verify Social Security numbers before the first payroll run, as Form DE 9C wage reports can be delayed or penalized if identifiers are incorrect.
Reporting wages in the wrong quarter
Employers must report salaries in the correct quarter based on payroll and record-keeping rules and should not shift wages between quarters to align with payment dates.
Skipping a zero-payroll quarter filing
Employers should still file returns even when wages are zero if the employer’s payroll tax account is active, as missing returns can trigger notices and estimated assessments.
Correcting prior-quarter errors by changing current-quarter totals
Employers should use Form DE 9ADJ to correct previously filed employment tax returns and wage reports rather than adjusting current-quarter totals.
What Happens After You File
After Forms DE 9 and DE 9C are processed, the EDD posts the reported wages to the employer payroll tax account and uses wage reports tied to Social Security data to support Unemployment Insurance and State Disability Insurance benefit programs. If the return does not match deposit records, the EDD may issue a notice or billing statement and apply penalties and interest until the account is corrected.
If the tax return shows an overpayment, the EDD may apply a credit to future payroll tax deposit requirements or issue a refund, depending on the account status and applicable rules. If the filer needs help resolving a notice, they can contact the appropriate Employment Tax Office or a Taxpayer Assistance Center to address account questions and filing issues.
FAQs
Is DE 9 filed by employees or employers?
Employers file Form DE 9 with their payroll tax account. Employees do not file Form DE 9 as part of an income tax return.
Does DE 9 replace DE 9C?
No. Form DE 9 is a quarterly summary, while Form DE 9C is the employee-level wage report. Both are generally required together.
What form is used to amend a DE 9 or DE 9C for 2014?
Form DE 9ADJ is commonly used to correct previously filed quarterly amounts and wage details for prior quarters.
Is a payroll tax deposit required before filing DE 9?
Many employers are required to deposit withholding and other payroll payments during the quarter using a deposit schedule, often tied to DE 88 or DE 88ALL processes. Form DE 9 then reconciles the deposited amount against the outstanding amount owed.
Does the e-file and e-pay mandate apply to 2014 DE 9 returns?
Many employers still filed on paper in 2014, but later years imposed an e-file and e-pay mandate for most employers. Employers should follow the rules that apply to the year being filed and use e-Services for Business when electronic filing is required.
