Instructions For Completing The Report Of Independent Contractor(S) - Employment Development Department

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INSTRUCTIONS FOR COMPLETING THE REPORT OF INDEPENDENT CONTRACTOR(S)
WHO MUST REPORT:
Any business or government entity (defi ned as a “Service-Recipient”) that is required to fi le a federal Form 1099-MISC
for service performed by an independent contractor (defi ned as a “Service-Provider”) must report. You must report to the
Employment Development Department (EDD) within twenty (20) days of EITHER making payments of $600 or more OR
entering into a contract for $600 or more with an independent contractor in any calendar year, whichever is earlier. This
information is used to assist state and county agencies in locating parents who are delinquent in their child support obligations.
An independent contractor is further defi ned as an individual who is not an employee of the business or government entity
for California purposes and who receives compensation or executes a contract for services performed for that business or
government entity either in or outside of California. For further clarifi cation, request Information Sheet: Employment Work Status
Determination
(DE
231ES). See below for information on how to obtain additional forms.
YOU ARE REQUIRED TO PROVIDE THE FOLLOWING INFORMATION THAT APPLIES:
Service-Recipient (Business or Government Entity)
Service-Provider (Independent Contractor)
• First name, middle initial, and last name
• Federal Employer Identifi cation Number
• Social Security number
• California employer payroll tax account number
• Address
(if applicable)
• Start date of contract (if no contract, date
• Social Security number
payments equal $600 or more)
• Service-recipient name/business name, address,
• Amount of contract including cents (if applicable)
and phone number
• Contract expiration date (if applicable)
• Ongoing contract (check box if applicable)
HOW TO COMPLETE THIS FORM:
If you use a typewriter or printer, ignore the boxes and type in UPPER CASE as shown. Do not use commas or periods.
FIRST NAME
MI
LAST NAME
IMOGENE
A
SAMPLE
STREET NUMBER
UNIT / APT.
SOCIAL SECURITY NUMBER
STREET NAME
xxxxxxxxx
12345
MAIN STREET
301
If you handwrite this form, print each letter or number in a separate box as shown. Do not use commas or periods.
FIRST NAME
MI
LAST NAME
I M O G E N E
A
S A M P L E
STREET NUMBER
SOCIAL SECURITY NUMBER
STREET NAME
UNIT / APT.
X X X X X X X X X
1 2 3 4 5
M A I N
S T R E E T
3
0
1
ADDITIONAL INFORMATION:
If you have questions concerning the independent contractor reporting requirement, you may visit the EDD website at
, call the New Employee Registry and Independent
Contractor Reporting phone line at 916-657-0529, call the Taxpayer Assistance Center at 888-745-3886, or visit your local
Employment Tax Offi ce listed in the California Employer’s Guide
(DE
44) or on the EDD website at
ce_Locator/.
To obtain additional DE 542 forms:
• Visit the EDD website at
• For 25 or more forms, call 916-322-2835.
• For less than 25 forms, call 916-657-0529 or call 888-745-3886.
HOW TO REPORT:
For a faster, easier, and more convenient method of reporting your DE 542 information, you are encouraged to report
online using the EDD e-Services for Business. Visit the website at
to
choose the option that is best for you.
To fi le a DE 542 form, complete the information in the boxes provided on the form and fax to 916-319-4410 or mail to the
following address:
EMPLOYMENT DEVELOPMENT DEPARTMENT
PO Box 997350, MIC 96
Sacramento, CA 95899-7350
DE 542 Rev. 8 (6-16) (INTERNET)
Page 2 of 2
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