Beginning on January 1, 2019, the Employment Development Department (EDD) will be assessing penalties on businesses which do not electronically file certain tax forms. Noncompliance penalties will be charged on the following forms and payments submitted by paper:
- Quarterly Contribution Return and Report of Wages, DE 9
- Employer of Household Worker(s) Annual Payroll Tax Return, DE 3HW
- Quarterly Contribution Return, DE 3D
- Quarterly Contribution Return and Report of Wages (Continuation), DE 9C
- Employer of Household Worker(s) Quarterly Report of Wages and Withholdings, DE 3BHW
- Payroll Tax Deposit, DE 88
Employers who cannot file and pay electronically must submit a E-file and E-pay Mandate Waiver Request, DE 1245W.