How to Correct a Payroll Tax Deposit (DE 88)
All employers must submit their employment tax returns, wage reports, and payroll tax deposits electronically. You can use e-Services for Business or visit E-file and E-pay Mandate for Employers for more electronic options.
If you reported the wrong amounts on a previous DE 88 form, review the table below for instructions on what to do next. You can fix your deposits using e-Services for Business even if the deposit was made by another method.
| Type of Adjustment | How to Correct |
|---|---|
| If you Underpaid your Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), or Personal Income Tax (PIT) before filing your DE 9 for the quarter. |
Submit a DE 88 and pay the amount due, including penalty and interest. Include the pay date on the DE 88. The penalty amount is 15% of the amount of the payment that is late. |
|
If you Overpaid UI, ETT, SDI, or PIT on a DE 88 before filing your DE 9 for the quarter. |
Subtract the overpaid amount on the next DE 88 for the same calendar quarter. Do not show credits (negative amounts) on the DE 88. If you cannot subtract the overpaid amount on your next deposit, claim the amount you overpaid in the Total Taxes Due or Overpaid field of your DE 9 when you file your return for the quarter. |
| If you reported the wrong amounts to specific funds (UI, ETT, SDI, or PIT) on a DE 88 before filing your DE 9. | Do not adjust. The DE 88 payments will reconcile at the end of the quarter when you file your DE 9. |
| Underpaid UI, ETT, SDI, or PIT and your DE 9 for the quarter was previously filed with the correct information. |
No correction is needed, you will receive an account statement with the amount due. |
Contact the Taxpayer Assistance Center at 1-888-745-3886 for additional assistance.
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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.