California Form DE 542, report of independent contractor
This article describes Form DE-542 (Report of Independent Contractors), which is used to report independent contractors in the state of California.
You're a California employer with independent contractors.
You'll understand the purpose of Form DE 542 and be able to acquire the form.
Who must report?
Any business or government entity (defined as "service recipient") that is required to file a federal Form 1099-MISC for service performed by an independent contractor (defined as "service provider") must report. You must report to the State of California Employment Development Department (EDD) within 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.
How do I report?
Fill out the form and mail it to the following address (or fax it to 916.319.4410.):
Document Management Group, Mic 96
P.O. Box 997350
Sacramento, CA 95899-7350
How can I obtain blank forms?
You can obtain a blank form from your Online Payroll account:
- Click Taxes & Forms.
- Click Employee & Contractor Setup.
- Click CA Form DE 542.
Alternatively, you can request the forms from the EDD:
- Go to the EDD website.
- For 25 or more forms, call 916.322.2835.
- For less than 25 forms, call 916.657.0529.
What if I have questions?
If you have questions or concerns, contact the EDD at 916.657.0529 or visit the EDD website.