California Income Tax
General administration:
Employment Development Department
800 Capitol Mall
P.O. Box 826880
Sacramento, CA 94280-0001
888-745-3886
http://wwwedd.cahwnet.gov/
Franchise Tax Board
PO Box 651
Sacramento, CA 95812-0651
916-845-4900
http://www.ftb.ca.gov/
Request identification number by filing Form DE 1 (Registration Form for Commercial Employers):
Employment Development Department
Tax Status & Exam Group, MIC 28
PO Box 826880
Sacramento, CA 94280-0001
916-654-7041
Register for electronic funds transfer (required if prior fiscal year average withholding liability in excess of $20,000) by filing Form DE 26 (Electronic Funds Transfer Authorization Agreement):
Employment Development Department
Attn: EFT Unit, MIC 25
PO Box 826880
Sacramento, CA 94280-0001
916-654-9130
Deposit withholdings using Form DE 88/DE88 ALL (Payroll Tax Deposit coupon):
State of California
Employment Development Department
PO Box 826276
Sacramento, CA 94230-6276
Report quarterly wages and withholdings by filing Form DE 6 (Quarterly Wage and Withholding Report) by last day of month following end of quarter:
State of California
Employment Development Department
PO Box 826288
Sacramento, CA 94230-6288
Furnish annual summary statements of wages paid and taxes withheld to employees on Form W-2 (Wage and Tax Statement) by January 31 and to state on Form DE 7 (Annual Reconciliation Statement) by last day of January:
State of California
Employment Development Department
PO Box 826286
Sacramento, CA 94230-6286
Without state income tax withheld:
Franchise Tax Board
Attn: Magnetic Media Coordination, #599
PO Box 942840
Sacramento, CA 94240-6090
