E-file and E-pay Mandate FAQs

The E-file and E-pay Mandate for Employers – Assembly Bill (AB) 1245 requires all employers to electronically submit their employment tax returns, wage reports, and payroll tax deposits to us. You can use e-Services for Business to comply with the e-file and e-pay mandate.

Find answers to frequently asked questions about the e-file and e-pay mandate.

The e-file and e-pay mandate requires you to electronically submit the following returns, reports, and payments:

  • DE 9 – Quarterly Contribution Return and Report of Wages
  • DE 9C – Quarterly Contribution Return and Report of Wages (Continuation)
  • DE 3BHW – Employer of Household Worker(s) Quarterly Report of Wages and Withholdings
  • DE 3HW – Employer of Household Worker(s) Annual Payroll Tax Return
  • DE 3D – Quarterly Contribution Return
  • DE 88 – Payroll Tax Deposit

No. This law is not retroactive. However, other late filing penalties still apply.

Yes. You should contact your employer representative or payroll agent to make sure they are electronically submitting your employment tax returns, wage reports, and payroll tax deposits to us. Although you have an employer representative or payroll agent, we recommend enrolling in e-Services for Business to monitor your payroll tax account online.

No. Employers will only receive employment tax returns, wage reports, and payroll tax deposit coupons by mail if they have an approved E-file and E-pay Mandate Waiver Request (DE 1245W).

Yes. Out-of-state employers who report payroll taxes to us must follow this mandate.

No. A waiver request will not be approved for a period longer than one year.

No. An approved waiver is only valid starting with the quarter of your request. It will not be accepted for previous quarters.

You will receive an approval or denial letter from us by mail.

No. If you receive a denial letter, that is final and cannot be appealed.

No. You will not be notified when your approved waiver has expired. The approval letter you received will show the approval period. Keep this letter for your records. Once the approval period ends, you must start to electronically file and pay, or submit a new waiver request to avoid non-compliance penalties.

e-Services for Business

Use e-Services for Business to manage your employer payroll tax account online.

Contact Us

If you have questions, Contact Payroll Taxes. You can also contact the Taxpayer Assistance Center at 1-888-745-3886 or visit your local Employment Tax Office.