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:                                           Purchase, Sale, Reopen, Close, or Change in Status.)
complete the 
items specified       Update Employer Account Information
for that selection.)  Address (N, O)       DBA (I)    Personal Name Change (F)        Add/Change/Delete Officer/Partner/Member (G)
                     (Provide the Employer Account Number at the top of Item A, then complete the Items identified 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 specified    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 PAYROLL  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

EMPLOYERS DEPOSITING ONLY PERSONAL 
INCOME TAX WITHHOLDING
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 official 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
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
                                                               Phone Number
P. E-MAIL                      Valid E-mail Address
      Check to allow
     e-mail contact.
Q.  INDUSTRY ACTIVITY          Describe in detail your specific 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
    [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

                                                                                                                   PRINT

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

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 specific registration forms for Commercial; Agricultural; 
Governmental Organizations, Public Schools, and Indian Tribes; Household Workers; or Nonprofit; 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 officer/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 first 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

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 official 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 Identification 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 Classification Code 
    to your business. For more information on industry coding or the North American Industrial Classification 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 filing 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