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The DE 9Adj form is an essential tool for employers aiming to accurately adjust their reported wages and contributions on a quarterly basis. With this form, businesses can rectify any discrepancies that may have arisen in previously filed documentation, ensuring compliance with the Employment Development Department's (EDD) regulations. Employers have a limited window of three years to file claims for refunds or credits related to these adjustments, underscoring the importance of timely action. The DE 9Adj form isn't just a line of paperwork; it's an opportunity to correct past errors, whether they pertain to unemployment insurance contributions, state disability insurance, or personal income tax withholdings. Sections of the form require detailed input, including corrected wage amounts and reasons for adjustments. For those looking to streamline their processes, filing online through the EDD's e-Services for Business platform offers a convenient option. An outlined instruction guide is also available to help users navigate the completion of the form, minimizing confusion. Understanding the nuances of this form can alleviate potential issues and foster transparency between employers and the state. Prompt and accurate completion of the DE 9Adj not only keeps your business in good standing but also supports your employees by ensuring they've received their rightful earnings and deductions.

De 9Adj Example

QUARTERLY CONTRIBUTION AND

WAGE ADJUSTMENT FORM

STATUTE OF LIMITATIONS

A claim for refund or credit must be filed within three years of the last timely filing date of the quarter being adjusted.

You can file this adjustment form online through the Employment Development Department’s (EDD) e-Services for Business. Please visit our website at www.edd.ca.gov. See Instructions for Completing the Quarterly Contribution and Wage Adjustment Form (DE 9ADJ-I) for completing this form.

SECTION I: (PLEASE PRINT)

BUSINESS NAME

YEAR / QUARTER

Select:

EMPLOYER ACCOUNT NO.

ADDRESS

CITY, STATE, ZIP CODE

REASON FOR ADJUSTMENT

 

(1)

(2)

(3)

SECTION II:

 

 

DIFFERENCES

ADJUSTMENT TO WAGES AND CONTRIBUTIONS

Previously reported

Should have reported

Debit/(Credit)

A. TOTAL SUBJECT WAGES

0

0

0

B. UNEMPLOYMENT INSURANCE (UI) Taxable Wages

0

0

0

C. STATE DISABILITY INSURANCE (SDI) Taxable Wages

0

0

0

 

 

 

 

 

 

 

 

 

 

 

 

 

D. EMPLOYER’S UI CONTRIBUTIONS (UI Rate

 

 

% times B)

 

0

 

0

 

0

 

 

 

E. EMPLOYMENT TRAINING TAX (ETT Rate

 

 

% times B)....

0

 

0

 

0

 

 

 

 

 

 

 

 

 

 

 

 

F. STATE DISABILITY INSURANCE* (SDI) Withheld (SDI Rate

0

 

0

 

0

 

 

% times C; complete Box 1 below if credit on row F.) ...

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G. PERSONAL INCOME TAX (PIT) Withheld (Complete

0

 

0

 

0

Box 2 below if credit on line G.)

 

 

 

 

 

 

H. SUBTOTAL (Lines D, E, F, and G)

 

 

 

0

 

0

 

0

 

I. Penalty (Refer to instructions on DE 9ADJ-I)

 

 

 

0

 

J. Interest (Refer to instructions on DE 9ADJ-I)

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

 

K. Erroneous SDI Deductions not refunded (See Box 1, NOTE below)

 

 

 

0

 

L. Less contributions and withholdings paid for the quarter

 

 

 

0

 

M. Total taxes due or overpaid (H2 + I + J + K) - L

 

 

 

0

 

 

 

 

 

 

 

 

 

 

 

* Includes Paid Family Leave amount.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

BOX 1. STATE DISABILITY INSURANCE OVERPAYMENTS (Must be completed for credit to be allowed.)

1. Was the credit claimed in column 3 withheld from the wages of employee(s)?

Yes

No

If yes, has this amount been refunded to employee(s)?

Yes

No

If not refunded: employee(s) no longer employed, unable to locate.

NOTE: The EDD cannot refund these contributions to you unless you first refund the erroneous deductions to the employee(s). (List each employee name, Social Security Number, and amount of SDI not refunded.)

BOX 2. PERSONAL INCOME TAX OVERPAYMENTS (Must be completed for credit to be allowed.)

If you paid the Employment Development Department (EDD) more than the amount of California PIT withheld from wages of employee(s), you can adjust the amount reported by using this form. The EDD will allow credit adjustments prior to the issuance of Forms W-2. If you

have already issued Forms W-2, please read the additional information on page 2 before proceeding.

1. Was the credit claimed in column 3 withheld from the pay of employee(s)?

Yes

No

If yes, has this credit been refunded to employee(s)?

Yes

No

2. Was the credit claimed in column 3 included on Forms W-2 issued to employee(s)?

Yes

No

Be sure to sign this declaration: I declare that the information herein is true and correct to the best of my knowledge and belief.

Signature

 

Title

 

 

Phone (

)

Date

 

 

 

 

 

 

 

 

 

 

 

 

(Owner, Accountant, Preparer, etc.)

 

 

SIGN AND MAIL TO: Employment Development Department / P.O. Box 989073 / West Sacramento, CA 95798-9073

DE 9ADJ Rev. 3 (7-13) (INTERNET)

Page 1 of 2

CU

QUARTERLY CONTRIBUTION AND WAGE ADJUSTMENT FORM

EMPLOYER ACCOUNT NO.

BUSINESS NAME

SECTION III: QUARTERLY WAGE AND WITHHOLDING ADJUSTMENTS

Enter amounts that should have been reported; if unchanged, leave field blank. Correcting the Social Security Number or Name requires two entries. See Instructions for Completing the Quarterly Contribution and Wage Adjustment Form (DE 9ADJ-I), Section III, for additional information and instructions.

YEAR / QUARTER

SOCIAL SECURITY NUMBER

EMPLOYEE NAME (FIRST, MIDDLE INITIAL, LAST)

 

 

 

 

 

 

 

 

TOTAL SUBJECT WAGES

PIT WAGES

PIT WITHHELD

 

 

 

 

 

YEAR / QUARTER

SOCIAL SECURITY NUMBER

EMPLOYEE NAME (FIRST, MIDDLE INITIAL, LAST)

 

 

 

 

 

 

 

 

TOTAL SUBJECT WAGES

PIT WAGES

PIT WITHHELD

 

 

 

 

 

YEAR / QUARTER

SOCIAL SECURITY NUMBER

EMPLOYEE NAME (FIRST, MIDDLE INITIAL, LAST)

 

 

 

 

 

 

 

 

TOTAL SUBJECT WAGES

PIT WAGES

PIT WITHHELD

 

 

 

 

 

YEAR / QUARTER

SOCIAL SECURITY NUMBER

EMPLOYEE NAME (FIRST, MIDDLE INITIAL, LAST)

 

 

 

 

 

 

 

 

TOTAL SUBJECT WAGES

PIT WAGES

PIT WITHHELD

 

 

 

 

 

YEAR / QUARTER

SOCIAL SECURITY NUMBER

EMPLOYEE NAME (FIRST, MIDDLE INITIAL, LAST)

 

 

 

 

 

 

 

 

TOTAL SUBJECT WAGES

PIT WAGES

PIT WITHHELD

 

 

 

 

 

YEAR / QUARTER

SOCIAL SECURITY NUMBER

EMPLOYEE NAME (FIRST, MIDDLE INITIAL, LAST)

 

 

 

 

 

 

 

 

TOTAL SUBJECT WAGES

PIT WAGES

PIT WITHHELD

 

 

 

 

 

YEAR / QUARTER

SOCIAL SECURITY NUMBER

EMPLOYEE NAME (FIRST, MIDDLE INITIAL, LAST)

 

 

 

 

 

 

 

 

TOTAL SUBJECT WAGES

PIT WAGES

PIT WITHHELD

 

 

 

 

 

YEAR / QUARTER

SOCIAL SECURITY NUMBER

EMPLOYEE NAME (FIRST, MIDDLE INITIAL, LAST)

 

 

 

 

 

 

 

 

TOTAL SUBJECT WAGES

PIT WAGES

PIT WITHHELD

 

 

 

 

 

YEAR / QUARTER

SOCIAL SECURITY NUMBER

EMPLOYEE NAME (FIRST, MIDDLE INITIAL, LAST)

 

 

 

 

 

 

 

 

TOTAL SUBJECT WAGES

PIT WAGES

PIT WITHHELD

 

 

 

 

 

YEAR / QUARTER

SOCIAL SECURITY NUMBER

EMPLOYEE NAME (FIRST, MIDDLE INITIAL, LAST)

 

 

 

 

 

 

 

 

TOTAL SUBJECT WAGES

PIT WAGES

PIT WITHHELD

 

 

 

 

 

YEAR / QUARTER

SOCIAL SECURITY NUMBER

EMPLOYEE NAME (FIRST, MIDDLE INITIAL, LAST)

 

 

 

 

 

 

 

 

TOTAL SUBJECT WAGES

PIT WAGES

PIT WITHHELD

 

 

 

 

 

YEAR / QUARTER

SOCIAL SECURITY NUMBER

EMPLOYEE NAME (FIRST, MIDDLE INITIAL, LAST)

 

 

 

 

 

 

 

 

TOTAL SUBJECT WAGES

PIT WAGES

PIT WITHHELD

 

 

 

 

 

DE 9ADJ Rev. 3 (7-13) (INTERNET)

Page 2 of 2

File Breakdown

Fact Name Description
Form Purpose The DE 9ADJ form is used for adjusting quarterly contributions and wages in California.
Filing Method This form can be filed online through the Employment Development Department’s e-Services for Business.
Statute of Limitations A claim for refund or credit must be filed within three years from the last timely filing date of the quarter being adjusted.
Required Information The form requires details such as business name, employer account number, and reasons for adjustments.
Box 1 and Box 2 Usage Boxes 1 and 2 must be completed if credits for state disability insurance or personal income tax overpayments are claimed.
Submission Address Submit the completed form to the Employment Development Department, P.O. Box 989073, West Sacramento, CA 95798-9073.

Guide to Using De 9Adj

Completing the DE 9ADJ form involves several steps that will ensure your wage adjustments are processed accurately. After submitting the form, the Employment Development Department (EDD) will review your adjustments for correctness. This process can be essential if you need a refund or adjustment to previously reported amounts. Following the instructions carefully will help prevent delays and errors.

  1. Gather Necessary Information: Collect details such as your business name, employer account number, and the year/quarter you are adjusting.
  2. Complete Section I: In this section, clearly print your business name, year/quarter, employer account number, address, city, state, ZIP code, and the reason for adjustment.
  3. Fill Out Section II: Enter the adjustments in the provided fields for wages and contributions. Include previously reported amounts, the amounts that should have been reported, and calculate debit/credit differences.
  4. Complete Box 1 & Box 2: If applicable, provide details about overpayments for State Disability Insurance (SDI) and Personal Income Tax (PIT). Answer the yes/no questions accurately for both boxes.
  5. Provide Employee Details: In Section III, for each employee affected by the adjustment, list their Social Security Number, name, total subject wages, PIT wages, and PIT withheld amounts.
  6. Declare Accuracy: Sign and date the declaration, confirming that the information provided is true and correct to the best of your knowledge.
  7. Mail the Form: Send the completed form to the EDD at Employment Development Department / P.O. Box 989073 / West Sacramento, CA 95798-9073.

Get Answers on De 9Adj

What is the purpose of the DE 9ADJ form?

The DE 9ADJ form is used by employers to adjust previously reported wages and contributions for a specific quarter. This form allows for corrections to be made when discrepancies are identified in wage reporting or contributions to programs such as unemployment insurance and state disability insurance. It ensures that the employment records are accurate and helps maintain compliance with state regulations.

How do I file the DE 9ADJ form?

Employers can file the DE 9ADJ form online through the Employment Development Department’s (EDD) e-Services for Business. To access the e-Services, visit the EDD’s website at www.edd.ca.gov . It is important to follow the instructions provided in the DE 9ADJ-I guide to ensure proper completion and submission of the form.

What is the statute of limitations for filing a claim for refund or credit?

A claim for a refund or credit using the DE 9ADJ form must be filed within three years of the last timely filing date of the quarter being adjusted. This means that employers should be vigilant in tracking their filing deadlines to ensure they can make necessary adjustments within this timeframe.

What should I include in the reason for adjustment section?

When filling out the reason for adjustment section of the DE 9ADJ form, it is essential to be clear and concise. Employers can list specific reasons for the adjustment, such as:

  1. Incorrectly reported wages
  2. Employee classification errors
  3. Errors in calculating withholding amounts

Including precise reasons will help facilitate the review process by the EDD.

What happens if I need to claim an overpayment for State Disability Insurance (SDI)?

If you have overpaid for State Disability Insurance (SDI) and need to claim a credit, you must complete Box 1 of the DE 9ADJ form. You will need to provide details about whether the amounts were withheld from employee wages and if the employees have received refunds. The EDD cannot process refunds for overpaid contributions until you have resolved credit issues with affected employees.

Can I adjust the Personal Income Tax (PIT) amounts after issuing W-2 forms?

Yes, you can adjust the Personal Income Tax (PIT) amounts reported using the DE 9ADJ form. However, it is important to note that if you have already issued W-2 forms, you should read the additional information provided on page 2 of the form for guidance. Make sure to provide accurate details regarding the adjustments to avoid complications.

Common mistakes

When filling out the DE 9ADJ form, individuals often encounter several common pitfalls that can lead to processing delays or errors in their adjustments. Understanding these mistakes can help ensure accuracy and compliance with requirements.

One prevalent mistake is the incomplete or incorrect entry of the Business Name and Employer Account Number. This section must be filled out precisely, as discrepancies can cause the filing to be misassociated with the wrong account. A simple misspelling or omission can significantly hinder the processing of the form.

Another frequent error is found in Section II, where individuals report adjustments to wages and contributions. They may fail to provide accurate figures in the 'Should have reported' column, resulting in incorrect calculations. Careful attention is necessary to ensure that all adjustments reflect the true amounts owed or overpaid. Inaccurate data can lead to complications, including delays in refunds or owed credits.

Many individuals neglect to complete the state disability insurance (SDI) overpayment and personal income tax (PIT) overpayment sections. If applicable, these boxes must be filled out thoroughly to qualify for any potential credits. Missing or incomplete information in these sections could ultimately forfeit any credits that might have been granted.

A common oversight also occurs during the signature process. Individuals may forget to sign and date the declaration at the end of the form. This signature serves as a confirmation that the information provided is correct and true to the best of their knowledge. Failure to sign the document may result in rejection or further inquiries from the Employment Development Department (EDD).

Lastly, individuals often overlook the importance of reviewing the instructions before filing. Each section of the DE 9ADJ form has specific guidance, and not adhering to these can lead to misunderstandings about what is required. Taking the time to read through the instructions ensures that all entries are completed correctly, minimizing the chances of errors and facilitating smoother processing of the adjustment.

Documents used along the form

When it comes to properly managing payroll and tax filings, several forms and documents work hand-in-hand with the DE 9ADJ form. Each of these documents plays a crucial role in ensuring compliance with state regulations and in making necessary corrections. Understanding these documents can help employers navigate their responsibilities effectively.

  • DE 9 Form: This is the “Quarterly Contribution Return and Report of Wages.” It provides an overview of an employer's taxable wages and contributions for unemployment insurance and state disability insurance for a given quarter.
  • W-2 Form: This form reports an employee’s annual wages and the taxes withheld from their paycheck. It's crucial for year-end reporting and must reflect accurate figures to match with the DE 9ADJ form adjustments.
  • W-3 Form: This is the "Transmittal of Wage and Tax Statements," which summarizes all W-2 forms issued by the employer. It’s filed with the Social Security Administration, helping to verify that the information provided on W-2s is correct.
  • Form 941: This is the “Employer's Quarterly Federal Tax Return,” used to report income taxes, Social Security tax, or Medicare tax withheld from employee paychecks. Accuracy in this form is important as it impacts federal liability.
  • Form 1099-MISC: This form is utilized to report payments made to independent contractors or other non-employee payments. It’s important to accurately report any payments that could affect your tax contributions.
  • Form DE 88: This is the "Payroll Tax Deposit" form. Employers use it to report and pay state payroll taxes that need to be submitted frequently, depending on the amount of tax owed.
  • DE 9ADJ-I Instructions: This instruction sheet is essential for understanding how to correctly fill out the DE 9ADJ form. It provides detailed guidance for employers to ensure all necessary adjustments are made accurately.
  • Business License: A valid business license is crucial for any operation. Though it isn’t directly related to wage adjustments, having an up-to-date license is necessary for legal compliance and ensures that all tax filings remain valid.

Having a clear grasp of these documents and how they interconnect with the DE 9ADJ form can significantly ease the burden of payroll management. It ensures that adjustments are made properly and that all filings align, thus fostering smoother relations with tax authorities.

Similar forms

The DE 9Adj form shares similarities with several other forms used for tax and wage adjustments. Each of the following documents plays a role in ensuring accurate reporting and compliance with tax obligations.

  • DE 9: This form is used for quarterly contribution reporting. The DE 9Adj allows for corrections or adjustments to the previously reported information, similar to how the DE 9 summarizes quarterly earnings and contributions.
  • W-2: This form reports annual wages and taxes withheld for employees. The DE 9Adj corrects wage reporting, just as W-2 forms address any discrepancies before finalization.
  • DE 4: Employee’s Withholding Allowance Certificate is used for claiming state withholding allowances. The DE 9Adj adjusts the Personal Income Tax amounts withheld, similar to how the DE 4 allows adjustments to withholding claims.
  • 941: The quarterly Federal Tax Return reports payroll tax withholdings. The DE 9Adj serves as an adjustment tool for California-specific reporting, akin to how the 941 form addresses federal tax obligations.
  • SS-8: This IRS form determines the status of workers. Adjustments to worker classifications might also require DE 9Adj to correct past contributions, much like how the SS-8 provides clarity on tax statuses.
  • Form 1099: Used for reporting income other than wages. If adjustments are needed for miscellaneous income reporting, similar principles apply as to the adjustments made with the DE 9Adj.
  • DE 88: This is the payroll tax deposit form. Like the DE 9Adj, it deals with the employee’s contributions but focuses on the payment aspect rather than adjustments.
  • Form 1040: This is the individual income tax return. Adjustments on this form may follow discrepancies highlighted in the DE 9Adj when reconciling state and federal tax returns.

These forms together help maintain accurate financial records and ensure compliance with both state and federal tax regulations. The DE 9Adj is an essential tool for rectifying past errors in wage and contribution reporting.

Dos and Don'ts

When filling out the DE 9Adj form, it is important to be thorough and accurate. Below is a list of ten things you should do, as well as things you should avoid to ensure a smooth process.

  • Do read the instructions carefully before you start filling out the form.
  • Do ensure that all information is complete and accurate, including employee names and Social Security numbers.
  • Do file your claim for refund or credit within three years of the last timely filing date of the quarter being adjusted.
  • Do sign and date the form before submission.
  • Do use the online services provided by the EDD for easier processing.
  • Don’t leave any fields blank unless instructed; incomplete forms may be delayed or rejected.
  • Don’t submit false or misleading information, as it can result in penalties.
  • Don’t forget to review your form for any potential errors before sending it in.
  • Don’t mix different quarters on a single form; each quarter needs its own submission.
  • Don’t ignore the deadlines. Timely submission is key to avoid complications.

By following this guidance, you can help ensure that your adjustments are processed efficiently and correctly.

Misconceptions

Misconception 1: The DE 9ADJ form can be submitted at any time without a deadline.

This is false. A claim for refund or credit must be filed within three years from the last timely filing date of the quarter being adjusted. It's crucial to pay attention to deadlines to ensure that adjustments are considered valid.

Misconception 2: You cannot file the DE 9ADJ form online.

Actually, you can submit this adjustment form online through the Employment Development Department’s (EDD) e-Services for Business. This option makes the process more convenient and efficient for employers.

Misconception 3: The form only requires basic information without the need for specific details.

In reality, the DE 9ADJ requires detailed information. Sections must be filled out precisely, including your business name, employer account number, and reason for adjustment. Accuracy is paramount.

Misconception 4: Employers can automatically receive a refund once the DE 9ADJ form is submitted.

While the form can initiate a refund process, refunds are contingent upon the successful completion of each requirement, including the refunding of erroneous deductions to employees when applicable. Ensure all steps are fulfilled.

Misconception 5: Adjustments on Social Security Numbers or names can be made with a single entry.

This is not the case. If you need to correct a Social Security Number or an employee's name, you must enter the information twice. Attention to detail is essential in these areas.

Misconception 6: There are no penalties for failing to report accurate wages.

It's important to know that there can be penalties for discrepancies. Always refer to the instructions on the DE 9ADJ for possible penalties and ensure that the information reported aligns with actual wages.

Misconception 7: You don't need to refund employees before claiming a credit for overpaid state disability insurance (SDI).

This is incorrect. The EDD will not refund these contributions unless you first refund the erroneous deductions directly to the employees. Proper steps must be taken.

Misconception 8: Corrections to previously reported miscellaneous deductions are not allowed.

In truth, you can adjust amounts for personal income tax overpayments using the DE 9ADJ as long as the proper information is provided and accurate records are maintained.

Misconception 9: The signing of the declaration is optional.

It's crucial to understand that signing the declaration is a mandatory step. By signing, you affirm that the information provided is true and correct to the best of your knowledge, which is significant for any possible audits.

Key takeaways

Understanding the DE 9ADJ form is essential for accurate payroll management. Here are six key takeaways for filling out and using this important document:

  • Timing is Crucial: You must file a claim for a refund or credit within three years of the last timely filing date of the quarter being adjusted.
  • Online Filing: The form can be filed online through the Employment Development Department’s (EDD) e-Services for Business platform, enhancing convenience.
  • Provide Accurate Information: Ensure all entries, including business name, employer account number, and adjustment reasons, are correct. Incomplete or incorrect entries may lead to processing delays.
  • Two For One Entry: When correcting an employee's Social Security Number or Name, two entries are required. This ensures accuracy and compliance.
  • Credits and Refunds: Before claiming a credit, confirm whether the amount has been refunded to employees. This step is essential for claiming credits like State Disability Insurance (SDI) accurately.
  • Signature Required: Don’t forget to sign the form. The declaration certifies the information as accurate, ensuring liability falls upon the signer if discrepancies arise.