For your convenience, below are links to state and federal government websites, as well as some key employment & subcontractor forms.
Federal and State Revenue & Tax Sites
- IRS Home Page with links to forms, services, and information.
- IRS Forms and Publications, most of which are downloadable.
- Electronic Federal Payment System or EFTPS. Federal payroll taxes must be paid electronically through this system. Use this link to enroll or make payments if already enrolled.
- Employment Development Department e-services for business. State payroll taxes must be paid electronically through this system. Use this link to enroll or make payments if already enrolled.
- Franchise Tax Board Home Page, with links to information, forms and e-services for individuals and businesses.
- California Department of Tax and Fee Administration To report and pay Sales & Use Tax.
Important Employment & Independent Contractor Forms
- W-4 — PDF* On this Federal Form, the employee indicates how many tax allowances are being claimed. The more allowances, the lower the federal tax withheld from the paycheck. This form also provides employee address verification as supplied by employee.
- DE-4 — PDF* On this State Form, the employee indicates how many tax allowances are being claimed. The more allowances, the lower the state tax withheld from the paycheck. This form also provides employee address verification as supplied by employee.
- Form I-9 — PDF* Employment Eligibility Verification
This form verifies the new employee is eligible to work in the United States. The employee must either display a US passport, or foreign passport with the appropriate work authorization stamped on it, or two other forms of verification as listed in the form, one which verifies identity and the other, employment authorization. It is the employer’s responsibility to check this identification, copy the numbers on it and sign that everything checks out as it should.
- DE-34 — PDF California Report of New Employee(s)
Federal law requires all employers to report all newly hired employees, who work in California, to the Employment Development Department (EDD) within 20 days of their start-of-work date, which is the first day of work. In addition, any employee who is rehired after a separation of at least 60 consecutive days must also be reported within the 20 days. State and county agencies use this information to assist them in locating parents who are delinquent in their child support obligations.
- W-9 — PDF* Request For Taxpayer Identification Number
This form provides the name, address, tax entity status, and tax ID numbers for those hired as independent contractors (subcontractors, non-employees). This information will be required to prepare Annual 1099 Forms for those receiving Nonemployee Compensation.
- *NOTE: The W-4, DE-4, I-9, and W-9 forms do not get returned to the government, but must be filled out and signed by the issuer and, in the case of the I-9, the employer. These forms must be kept on file in the employer’s office. The California DE-34 must be submitted to the state either electronically or in hard copy.