Instructions For Form De 542 - Completing The Report Of Independent Contractor(S) printable pdf download

INSTRUCTIONS FOR COMPLETING THE REPORT OF INDEPENDENT CONTRACTOR(S)

WHO MUST REPORT:

Any business or government entity (defined as a “Service-Recipient”) that is required to file a Federal Form 1099-MISC for

service performed by an independent contractor (defined as a “Service-Provider”) must report. You must report to the

Employment Development Department 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 defined 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 clarification, request Information Sheet: Employment Work

Status Determination (DE 231ES). See below for additional information on how to obtain forms.

YOU ARE REQUIRED TO PROVIDE THE FOLLOWING INFORMATION THAT APPLIES:

Service-Recipient (Business or Government Entity):

Service-Provider (Independent Contractor):

• Federal employer identification number

• First name, middle initial, and last name

• California employer account number

• Social security number

• Address

• Service-recipient name/business name, address,

• Start date of contract (if no contract, date

and telephone number

payments equal $600 or more)

• Amount of contract including cents (if applicable)

• 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

LAST NAME

IMOGENE

SAMPLE

STREET NAME

UNIT / APT.

SOCIAL SECURITY NO.

STREET NO.

301

123456789

12345

MAIN STREET

If you handwrite this form, print each letter or number in a separate box as shown. Do not use commas or periods.

FIRST NAME

LAST NAME

I M O G E N E

S A M P L E

SOCIAL SECURITY NO.

STREET NO.

STREET NAME

UNIT / APT.

1 2 3 4 5 6 7 8 9

1 2 3 4 5

M A I N

S T R E E T

3 0

GENERAL INFORMATION:

If you have any questions concerning this reporting requirement, please call (916) 657-0529. You may also contact your

local Employment Tax Customer Service Office listed in your telephone directory in the State Government section under

“Employment Development Department,” Or you may access our Internet site at

To obtain additional DE 542 forms:

•

Enter number of forms needed in upper right hand corner on front of form; or

•

Visit our Internet site at or

•

For 25 or more forms, telephone (916) 322-2835

•

For less than 25 forms, telephone (916) 657-0529

To obtain information for submitting Report of Independent Contractors on magnetic media, call (916) 651-6945.

HOW TO REPORT:

Please record the information in the spaces provided and mail to the following address or fax to (916) 255-3211.

EMPLOYMENT DEVELOPMENT DEPARTMENT

P. O. Box 997350, MIC 99

Sacramento, CA 95899-7350

DE 542 Rev. 1 (1-01) (INTERNET)

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Instructions For Form De 542 - Completing The Report Of Independent Contractor(S)

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