Español

How to Correct a Quarterly Contribution Return and Report of Wages (DE 9) or Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C)

All employers are required to electronically submit employment tax returns, wage reports, and payroll tax deposits to the Employment Development Department (EDD). You can use e-Services for Business to comply with the e-file and e-pay mandate. For more information and approved electronic filing and payment methods, visit E-file and E-pay Mandate for Employers.

The Quarterly Contribution Return and Report of Wages (DE 9) (tax return) and the Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) (wage report) are the forms most employers, including quarterly household employers, are required to file on a quarterly basis. These forms can be corrected by submitting adjustments through e-Services for Business, even if the original tax return or wage report was filed via another filing method. 

Refer to the following e-Services for Business resources for guidance on how to enroll, file, pay, and submit adjustments on e-Services for Business:

General Reminders

  • If you over withheld Personal Income Tax (PIT) from your employee(s) during the prior year and have issued a Wage and Tax Statement (Form W-2) to your employee(s), do not refund the PIT over withholdings to the employee nor change the PIT withholding amount on the Form W-2. The employee(s) will receive a credit when they file their California PIT return with the California Franchise Tax Board (ftb.ca.gov). Do not file a claim for refund with the EDD.
  • The EDD cannot process adjustment forms if you have not filed the DE 9 or DE 9C for the quarter.
  • Do not report negative amounts. If amounts were reported incorrectly, complete the adjustment form(s) for the quarter(s) in which the information was reported incorrectly.
  • Complete one Quarterly Contribution and Wage Adjustment Form (DE 9ADJ) per quarter. DE 9ADJ forms submitted with annual amounts will not be processed.
  • Statute of Limitations: A claim for refund must be filed within 3 years of the last timely date of the quarter being adjusted, 6 months after an assessment becomes final, or 60 days from the date of the overpayment, whichever date occurs later.

Adjustments on e-Services for Business

If filing an adjustment to a previously filed tax return (DE 9) or wage report (DE 9C) through e-Services for Business, refer to the type of adjustment below to determine actions needed for each return or report that needs to be corrected.

If the Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) taxable wages, or Personal Income Tax (PIT) amounts were reported incorrectly on a previously filed tax return (DE 9):

Adjust the Tax Return

  • Access the tax return you need to correct and enter the correct amounts for the quarter.
After you submit your adjustment:
  • If there is an overpayment on your account, the EDD will initiate the refund process.
  • If taxes are due, select Make a Payment from the confirmation screen to pay the additional tax amount plus penalty and interest. The penalty amount is 15% of the portion of the payment that is late.

If the wages or PIT withholding amounts were reported incorrectly on a previously filed wage report (DE 9C):

Adjust the Wage Report

  • Access the wage report you need to correct and enter the correct amounts for the quarter.
  • Include the grand totals for all employees in the Amended Grand Totals.
  • Clear any previously filed wage lines from the Wage Information section and include only the wage lines for the affected employee(s).

Adjust the Tax Return

  • Access the tax return you need to correct and enter the correct amounts for the quarter.
After you submit your adjustment:
  • If there is an overpayment on your account, the EDD will initiate the refund process.
  • If taxes are due, select Make a Payment from the confirmation screen to pay the additional tax amount plus penalty and interest. The penalty amount is 15% of the portion of the payment that is late.

Adjust the Wage Report

  • Access the wage report you need to correct and enter the correct amounts for the quarter.
  • Include the grand totals for all employees in the Amended Grand Totals
  • Clear any previously filed wage lines from the Wage Information section and include only the wage lines for the employee(s) being added.

Adjust the Tax Return

  • Access the tax return you need to correct and enter the correct amounts for the quarter.
After you submit your adjustment:
  • If there is an overpayment on your account, the EDD will initiate the refund process.
  • If taxes are due, select Make a Payment from the confirmation screen to pay the additional tax amount plus penalty and interest. The penalty amount is 15% of the portion of the payment that is late.

Adjust the Wage Report

  • Access the wage report you need to correct and enter the correct amounts for the quarter.
  • Clear any previously filed wage lines from the Wage Information section and include only the wage lines for the affected employee(s) by making the following entries:
    • Enter the employee's SSN, First Name, Middle Initial, and Last Name.
    • Enter zero (0.00) for Total Subject Wages, PIT wages, and PIT withheld.
    • Select the Wage Plan Code previously reported.

Note: If more than one Wage Plan Code was reported for an employee, repeat these steps for each wage plan code used.

Adjust the Wage Report

  • Access the wage report you need to correct and enter the correct amounts for the quarter.
  • Clear any previously filed wage lines from the Wage Information section and include only the wage lines for the affected employee(s). Correcting an employee’s SSN or name requires two entries for each employee, as follows:
First Entry:
    • Enter the SSN and employee's First Name, Middle Initial, and Last Name as originally reported.
    • Enter zero (0.00) for Total Subject Wages, PIT Wages, and PIT Withheld.
    • Select the previously reported Wage Plan Code.
Second Entry: 
    • Enter the correct SSN, First Name, Middle Initial, and Last Name.
    • Enter the Total Subject Wages, PIT Wages, PIT Withheld.
    • Select the Wage Plan Code.

SSN change example

Adjust the Wage Report

  • Access the wage report you need to correct and enter the correct amounts for the quarter.
  • Clear any previously filed wage lines from the Wage Information section and include only the wage lines for the affected employee(s). Adding an SSN for an employee previously reported without an SSN requires two entries for each employee, as follows:
First Entry: 
    • Enter all zeros (000-00-0000) for the SSN and the employee's First Name, Middle initial, and Last Name.
    • Enter zero (0.00) for Total Subject Wages, PIT Wages, and PIT withheld.
    • Select the previously reported Wage Plan Code.
Second Entry: 
    • Enter the employee’s SSN, First Name, Middle Initial, and Last Name.
    • Enter the Total Subject Wages, PIT Wages, and PIT Withheld.
    • Select the Wage Plan Code.

add ssn example

Refer to the Information Sheet: Reporting Wage Plan Codes on Quarterly Wage Reports and Adjustments (DE 231WPC) (PDF) for information on wage plan codes and which wage plan code corrections do not need to be reported.

Visit the e-Services for Business User Guide for instructions on how to adjust your previously filed DE 9 or DE 9C.

Filing Adjustments on Paper Adjustment Forms

If filing a paper adjustment form to correct a previously filed DE 9 or DE 9C, complete a Quarterly Contribution and Wage Adjustment Form (DE 9ADJ). Refer to Quarterly Contribution and Wage Adjustment Form (DE 9ADJ) page of the California Employer’s Guide (DE 44) (PDF) for the instructions on how to request adjustments on paper DE 9ADJ. Refer to the Instructions for Completing the Quarterly Contribution and Wage Adjustment Form (DE 9ADJ-I) (PDF) for additional information.

Contact the Taxpayer Assistance Center at 1-888-745-3886 for further assistance.