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~ Employment 
             Development 
EDD Department                                                                          I IIIIII IIIII IIIII IIIIIII Ill lllll lllll 111111111111111111     
State  of    California                                                                                001P11151 
            EMPLOYERS DEPOSITING ONLY PERSONAL INCOME TAX WITHHOLDING 
                                           REGISTRATION AND UPDATE FORM 
Did you know you can register online anytime? The Employment Development Department (EDD) e-Services for Business online 
application is secure, saves paper, postage, and time. You can access the online application at 
www.edd.ca.gov/e-Services_for_Business and follow the easy step-by-step process to complete your registration. 
Review the instructions prior to completing this form. Do not submit this form until you have paid wages in excess of $100 to one or 
more employees in any calendar quarter. Additional information about registering with the EDD is available online at 
www.edd.ca.gov/Payroll_Taxes/Am_I_Required_to_Register_as_an_Employer.htm. 
Important: This form may not be processed if the required information is missing. 
A. I WANT  TO             Register for a New Employer Account Number (Go to Item B.) 
   (Select only          Existing Employer                                     (Enter Employer Account Number when reporting an Update,  
   one box then          Account Number: 
   complete the                          I I I        11   I I I       ID Purchase, Sale, Reopen, Close, or Change in Status.) 
   items specied        Update Employer Account Information 
   for that selection.)   Address (N, O)     DBA (I)    Personal Name Change (F)   Add/Change/Delete Ofcer/Partner/Member (G) 
                         (Provide the Employer Account Number at the top of Item A, then complete the Items identi ed above and Item S.) 
                         Effective Date of Update(s):  ____/____/______
                          Report a Purchase of Business     Date of Purchase          Purchase Price                          Entire Business Purchase 
                          (Provide the Seller’s Employer 
                          Account Number at the top of Item A.)  ____/____/______ $ ______________                              Partial Business Purchase 
                          Report a Sale of Business         Date of Sale                                                      Entire Business Sold 
                          (Provide the business’ Employer 
                          Account Number at the top of        ____/____/______                                                  Partial Business Sold 
                          Item A. Complete Item O.) 
                          Reopen a Previously Closed Account (Provide the previous Employer Account Number at the top of Item A then go to Item B.) 
                          Close Employer Account            Reason for Closing Account                                       Date of Last Payroll 
                          (Provide the Employer Account        No longer have employees 
                          Number at the top of Item A.)        Out of Business                                               ____/____/______
                          Report a Change in Status: Business Ownership, Entity Type, or Name 
                          Reason for Change:  
                          Change: From                                                     To  
                          (Provide the Employer Account Number at the top of Item A, and complete the rest of the form.) 
                          Effective Date of Change: ____/____/______ 
B. EMPLOYER TYPE          COMMERCIAL                 NONPROFIT SCHOOL            AGRICULTURE                              RED CROSS
   (Select type then      NONPROFIT                       PUBLIC SCHOOL              CHURCH OR                                        PUBLIC ENTITY
   proceed to Item C.)                                                          RELIGIOUS ORDERS                         
                          NONPROFIT 501(c)(3)        DISTRICT HOSPITAL           ANNUITANT  PAYER                         STATE HOSPITAL 
C. TAXPAYER TYPE          Individual Owner   General                Joint Venture         Receivership                        Trusteeship 
   (Select only one      (D-F, I-K, N-S)         Partnership           (D, E, G-K, N-S)          (D, E, G-K, N-S)                    (D, E, G-K, N-S)
   type then complete                            (D, G, I-K, N-S)
   the items specied     Husband/Wife Co-        Corporation           Governmental              Association                         School District 
   for that selection.)  Ownership          (D, E, G-S)            (Complete             (D, E, G-S)                         (D, E, G-K, N-S)
                         (D, E, G, I-L, N-S)                           sections that 
                                                                       apply.)
                          Limited Liability  Limited Liability      Estate                  Other (Specify):
                         Company (LLC)           Partnership (LLP)     Administration             _ _____________________________ 
                         (D, E, G-S)             (D, E, G-S)           (D, E, G-K, N-S) 
D. FIRST P AYROLL  First payroll date wages paid exceeded $100: ____/____/______  (Wages are all compensation for an employee’s  
   DATE                  services.) Refer to Information Sheet: Wages [DE 231A] and Information Sheet: Types of Payments [DE 231TP] at 
   (MM/DD/YYYY)          www.edd.ca.gov/Payroll_Taxes/Forms_and_Publications.htm. 
E. LOCATION OF           Do you have employees working in California?                                                                                   Yes No 
   EMPLOYEE                                                                                                                                               
   SERVICES              Do you have employees residing in California that are working outside of California?                                           Yes No 
                                                                                                                                                          
F. INDIVIDUAL                                                                                                        CA Driver 
   OWNER/                           NAME                             TITLE               SSN                             License       Add  Chg.  Del. 
   CO-OWNER                                                                                                              Number 
   INFORMATION
 (If applicable)                                                                                                                       □  □                 
                                                                                                                                       □  □                 

       DE 1P Rev. 10 (2-16) (INTERNET)                                 Page 1 of 4                                                                          CU 





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EMPLOYERS DEPOSITING ONLY PERSONAL 
INCOME TAX WITHHOLDING                                                                               I IIIIII IIIII IIIII IIIIIII Ill lllll lllll 111111111111111111   
REGISTRATION AND UPDATE FORM 
                                                                                                                    001P11152 
G. CORPORATE                                                                                                                          CA Driver 
   OFFICER(S),                      NAME                          TITLE                                SSN                            License          Add  Chg.  Del. 
   PARTNERS, OR                                                                                                                       Number 
   LLC MEMBER(S),
   MANAGER(S),                                                                                                                                                     
   AND/OR                                                                                                                                                          
   OFFICER
   INFORMATION                                                                                                                                                     
                                                                                                                                                                   □  □ 
H. LEGAL NAME OF ORGANIZATION (Corporation/LLC/LLP/LP: Enter exactly as it appears on your of cial registration documents.)

I. DOING BUSINESS AS (DBA) (If applicable)

J. FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN)                       K. DATE OWNERSHIP BEGAN (MM/DD/YYYY)
                                                                                                                          ____/____/______
L. STATE OR PROVINCE OF INCORPORATION/ORGANIZATION                     M. CALIFORNIA SECRETARY OF STATE ENTITY NUMBER

N. PHYSICAL BUSINESS           Street Number                    Street Name                                                                 Unit Number (If applicable) 
   LOCATION
   (PO Box or Private          City                             State/Province          ZIP Code                                            Country 
   Mail Box will not be
   accepted.)                                                   Business Phone Number I 
O. MAILING ADDRESS             Street Number                    Street Name                                                                 Unit Number (If applicable) 
   (PO Box or Private Mail
   Box  isacceptable.)         City                             State/Province          ZIP Code                                            Country 
    Same as above                                                                     I 
                                                                Phone Number 
P. E-MAIL                      Valid E-mail Address 
    Check to allow 
    e-mail contact.
Q. INDUSTRY    ACTIVITY        Describe in detail your specic product/services: 

                               Select your business industry 
                                Services      Retail      Wholesale       Manufacturing      Other  (Specify)  ______________________ 
R. CONTACT PERSON              Name                                                   Contact Phone Number                                  E-mail Address
   (Complete a Power of  
   Attorney [POA] Declaration  Relation                         Address               I                                               I 
   [DE 48], if applicable.) 
S. DECLARATION                 I certify under penalty of perjury that the above information is true, correct, and complete, and that 
                               these actions are not being taken to receive a more favorable Unemployment Insurance rate. I further 
                               certify that I have the authority to sign on behalf of the above business. 
                               Signature                                                                                                          Date 

                               Name                                             Title                                                             Phone Number 
                                                                                I 

     DE 1P Rev. 10 (2-16) (INTERNET)                              Page 2 of 4 





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INSTRUCTIONS FOR EMPLOYERS DEPOSITING ONLY PERSONAL INCOME TAX WITHHOLDING  
                                          REGISTRATION AND UPDATE FORM  

The Employers Depositing Only Personal Income Tax Withholding Registration and Update Form (DE 1P) is for new 
employers to register with the Employment Development Department (EDD) and existing employers to make updates to 
their business status. 
Section 1086 of the California Unemployment Insurance Code (CUIC) requires an employer to register with the 
EDD within 15 days after hiring one or more employees and paying wages in excess of $100 for employment in a 
calendar quarter. 
If you are a new employer or already registered and need to update your employer account information (for example, a 
change in your business structure), or would like to reopen or close your employer account, please submit your request 
using one of the following methods: 
     Register online at the EDD e-Services for Business website at www.edd.ca.gov/e-Services_for_Business. 
     Complete a paper DE 1P and mail it to: EDD, Account Services Group, MIC 28, PO Box 826880, Sacramento, 
      CA 94280-0001. 
     Fax your completed DE 1P to 916-654-9211. 
The DE 1P for Personal Income Tax Only and all other industry speci c registration forms for Commercial; Agricultural; 
Governmental Organizations, Public Schools, and Indian Tribes; Household Workers; or Nonpro t; are available online at 
www.edd.ca.gov/Payroll_Taxes/Forms_and_Publications.htm. 
NOTE:  Forms will be processed in the order received. Attach additional sheets as needed. 
A.    I WANT TO – Check the box that applies. 
         Register for a New Employer Account Number Select if registering a new business. 
         Update Employer Account Information Select if reporting changes in location and mailing address, doing 
          business as (DBA), personal name changes, and to add/change/delete an of cer/partner/member. Select the 
          update you want to report and complete the items in parenthesis. 
         Report a Purchase of Business Select if a business registered with the EDD has been purchased. Enter the 
          seller’s Employer Account Number at the top of Item A, the date (MM/DD/YYYY) the transfer occurred, and the 
          purchase price. Indicate if the entire business or a partial business was purchased. 
         Report a Sale of Business Select if a business registered with the EDD has been sold. Enter the Employer 
          Account Number at the top of Item A and the date (MM/DD/YYYY) the transfer occurred. Indicate if the entire 
          business or a partial business was sold. Complete Item P with your forwarding address. 
         Reopen a Previously Closed Account Select if the business has become subject to California payroll taxes. 
          Enter the closed Employer Account Number at the top of Item A. 
         Close Employer Account Select if you are no longer subject to California payroll taxes. Select a reason for closing 
          the employer account, provide the last payroll date, and enter the Employer Account Number at the top of Item A. 
         Report a Change in Business Ownership, Entity Type, or Name Select if the business has changed ownership, 
          entity type, or business name. Provide the reason for change. Enter the former legal entity type on the “From” line, 
          the new entity on the “To” line, the effective date for the change, and the current Employer Account Number at the 
          top of Item A. Complete the rest of the form with the new business information. 
B.    EMPLOYER TYPE – Check the box that best describes your employer type. 
C.    TAXPAYER TYPE – Check the box that best describes the legal form of ownership. 
D.    FIRST PAYROLL DATE – Enter the  rst date (MM/DD/YYYY) you paid wages exceeding $100. These wages are 
      subject to Unemployment Insurance (UI), Employment Training Tax (ETT), and State Disability Insurance (SDI). If you 
      are reopening a previously closed employer account, enter the date when payroll resumed. 
E.    LOCATION OF EMPLOYEE SERVICES – Check the box that best describes the location of the employees’ residence 
      and work locations. 
   F. INDIVIDUAL OWNER/CO-OWNER INFORMATION (If applicable) – Enter name, title, Social Security number 
      (SSN), and California driver license number of each individual. Select “Add” to add, “Chg.” to change, and “Del.” to 
      delete an individual owner on the employer account. 

          DE 1P Rev. 10 (2-16) (INTERNET)                      Page 3 of 4 



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G.    CORPORATE OFFICER(S), PARTNERS, OR LLC MEMBER(S), MANAGER(S), AND/OR OFFICER 
      INFORMATION – Enter name, title, Social Security number (SSN), and California driver license number of each 
      individual/business entity, as applicable. If an individual/business entity is from a foreign jurisdiction, enter “Foreign” 
      in the SSN/FEIN box. Select “Add” to add, “Chg.” to change, and “Del.” to delete an individual/entity on the employer 
      account. 
H.    LEGAL NAME OF ORGANIZATION – Enter the business legal name. For Corporation/LLC/LLP/LP, enter the name 
      exactly as it appears on your of cial registration documents. If you are registered with the California Secretary of State 
      (SOS) and do not have the business name as it was registered, log on to the SOS website at   www.sos.ca.gov to 
      obtain the information. 
I.    DOING BUSINESS AS (DBA) (If applicable) – Enter business name known to the public, if different from the legal name. 
J.    FEDERAL EMPLOYER IDENTIFICATION NUMBER (FEIN) Enter the Federal Employer Identication Number 
      (FEIN) assigned by the Internal Revenue Service (IRS). If not assigned, enter “Applied For.” 
K.    DATE OWNERSHIP BEGAN – Enter the date (MM/DD/YYYY) new ownership began operating. 
L.    STATE OR PROVINCE OF INCORPORATION/ORGANIZATION – Enter the state or province where the business is 
      incorporated or organized. 
M.    CALIFORNIA SECRETARY OF STATE ENTITY NUMBER – Enter the California Corporate/LLC/LLP/LP entity 
      number. If you are registered with the California Secretary of State (SOS) and do not have the entity number, log on to 
      the SOS website at www.sos.ca.gov to obtain the information. 
N.    PHYSICAL BUSINESS LOCATION – Enter the California street address (PO Box or Private Mail Box will not be 
      accepted) and phone number where the business is physically conducted. If you have multiple California locations, 
      please attach a listing of the physical business addresses. 
O.    MAILING ADDRESS – Enter the mailing address where the EDD correspondence and forms should be sent (PO 
      Box or Private Mail Box is acceptable). If the physical and mailing addresses are the same, check the box “Same as 
      above.” Provide a daytime phone number. 
   P. E-MAIL – Enter a valid e-mail address. Check the box if you would like to receive registration information via e-mail. 
Q.    INDUSTRY ACTIVITY – Describe in detail the principal product or service your business offers/provides and check 
      the box that best describes the industry activity. This information is used to assign an Industrial Classication Code 
      to your business. For more information on industry coding or the North American Industrial Classication System 
      (NAICS), visit the website at www.census.gov/epcd/www/naics.html. 
R.    CONTACT PERSON – Enter the name, daytime phone number, e-mail address, relation, and address of the person 
      authorized by the ownership to provide the EDD with information needed to maintain the accuracy of your employer 
      account. If the contact person is an outside accountant, agent, or tax representative, complete and submit a Power of 
      Attorney (POA) Declaration (DE 48). 
S.    DECLARATION – This declaration must be signed by an individual having the authority to sign on behalf of the 
      business under penalty of perjury. 

Allow up to 14 days for your paper request to be processed. You will receive your Employer Account Number by US Postal  
Service. To obtain an Employer Account Number faster, register online at www.edd.ca.gov/e-Services_for_Business. The  
California Employer’s Guide (DE 44) is available at www.edd.ca.gov/pdf_pub_ctr/de44.pdf to help you understand your  
tax withholding and ling responsibilities. 

Need more help or information? 
If you have questions regarding this form, the registration process, or to determine whether your business is required 
to register, visit the EDD website at www.edd.ca.gov/Payroll_Taxes/Reporting_Requirements.htm or contact the 
Taxpayer Assistance Center at 888-745-3886 or TTY (nonverbal) 800-547-9565. 
     The EDD provides seminar and other educational opportunities for taxpayers to learn how to report employees’       
      wages, pay taxes, and to help avoid errors and unnecessary billings. Register for a seminar near you at 
      www.edd.ca.gov/Payroll_Tax_Seminars/ or call 888-745-3886 for more information. 
     The EDD website   www.edd.ca.gov offers additional information, forms, publications, and information sheets to 
      assist you. 

          DE 1P Rev. 10 (2-16) (INTERNET)                     Page 4 of 4 






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