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~ Employment 
                Development 
EDD Department                                                                                I llllll lllll llllll lllll llll lllll lllll 111111111111111111      
State  of    California                                                                                      01AG11151 

           AGRICULTURAL EMPLOYER ACCOUNT 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 $100 to one or 
more employees in any calendar quarter. Additional information about registering with the EDD is available online at 
www.edd.ca.gov/Payroll_Taxes/Am_I_Required_to_Register_as_an_Employer.htm. 
Important: This form may not be processed if the required information is missing. 
A. I WANT  TO             Register for a New Employer Account Number (Go to Item B.) 
    (Select only 
    one box then         Existing Employer                                         (Enter Employer Account Number when reporting an Update,  
    complete the         Account Number:                                 
                                                                                   Purchase, Sale, Reopen, Close, or Change in Status.) 
    items specied                         I I I         11  I I I        ID 
    for that selection.) Update Employer Account Information 
                          Address (N, O)   DBA (I)     Personal Name Change (F)       Add/Change/Delete Of                        cer/Partner/Member (G) 
                           (Provide the Employer Account Number at the top of Item A, then complete the Items identi ed above and Item S.) 
                           Effective Date of Update(s):  ____/__________/ 
                          Report a Purchase of Business         Date of Purchase        Purchase Price                             Entire Business Purchase 
                           (Provide the Seller’s Employer 
                           Account Number at the top of Item A.)  ____ /__________ /  ______________$                                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. TAXPAYER TYPE          Individual Owner                  Co-Ownership                                         General Partnership 
    (Select only one       (C, D1, D4, E, F, I-K, N-S)         (C, D2, D4, E, F, I-K, N-S)                            (C, D3, D4, E, G, I-K, N-S) 
    type then proceed 
    to Item C.)           Corporation                       Limited Liability Company (LLC)                      Other (Specify) 
                           (C, D4, E, G-S)                     (C, D4, E, G-S) 
C. 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. 
D. EMPLOYEE              “Employment” does not include service performed by a child under the age of 18 years in the employ of his/her father or  
    INFORMATION mother, or service performed by an individual in the employ of his/her son, daughter, or spouse, including the employee’s  
                         registered domestic partner. (Section 631 of the California Unemployment Insurance Code) Refer to Information Sheet:  
                         Family Employment (DE 231FAM) at www.edd.ca.gov/Payroll_Taxes/Forms_and_Publications.htm. 
D1. INDIVIDUAL           Do you-only employ your spouse, parent(s), or minor child(ren) (under 18)? If yes, you are not                    subject to          Yes No 
 OWNER (Only) Unemployment Insurance (UI) and State Disability Insurance (SDI) but may be subject to Personal Income Tax (PIT).                                □  □ 

D2. CO-OWNERSHIP  Do you only-       employ your minor child(ren) (under 18)? If yes, you are not subject to UI and SDI but may                                Yes No 
    (Only)               be subject to PIT.                                                                                                                    □  □ 

D3. PARTNERSHIP          Do you-only employ your parent(s)? If yes, you are not subject to UI and SDI but may be subject to PIT.                               Yes No 
 (Consisting of                                                                                                                                                □  □ 
 siblings only.) 
D4. DO  YOU EMPLOY  If yes, please enter:                                                                                                                      Yes No 
NONAGRICULTURAL          EDD Account Number: _____-______-__  Business Name:___________________________________                                                □  □ 
    WORKERS? 

       DE 1AG Rev. 12 (2-16) (INTERNET)                                Page 1 of 4                                                                             CU 





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AGRICULTURAL EMPLOYER ACCOUNT  
REGISTRATION AND UPDATE FORM                                                             IIIIII IIIIIIIIIIIIIIII IIIIIIIII IIIII IIIIIIIIII IIII IIII     

                                                                                                     01AG11152 
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)                                                                                                                                    
                                                                                                                                                      
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  Temporary Services 
                               Leasing Employer      Professional Employer Organization Other (Specify) _____________________ 
R. CONTACT PERSON              Name                                              Contact Phone Number                E-mail Address
   (Complete a Power of                                                          I                                   I 
   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 
                                                                         I 

     DE 1AG Rev. 12 (2-16) (INTERNET)                             Page 2 of 4                                                                    PRINT





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INSTRUCTIONS FOR AGRICULTURAL EMPLOYER ACCOUNT REGISTRATION AND UPDATE FORM  

The Agricultural Employer Account Registration and Update Form (DE 1AG) 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 1AG and mail it to: EDD, Account Services Group, MIC 28, PO Box 826880, Sacramento, CA 94280-0001. 
     Fax your completed DE 1AG to 916-654-9211. 
The DE 1AG for Agricultural Employers and all other industry speci c registration forms for Commercial; Governmental 
Organizations, Public Schools, and Indian Tribes; Household Workers; Nonpro t; or Depositing Only Personal Income Tax 
Withholding 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.    TAXPAYER TYPE – Check the box that best describes the legal form of ownership and complete the items in 
      parenthesis for the selection. Co-ownership is de ned as husband/wife, spouse, or registered domestic partner. If 
      other, please specify and complete the form with all the information that applies to the taxpayer type indicated. 
C.    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. 
D.    EMPLOYEE INFORMATION – Check the box that best describes the relationship of the employees to the 
      organizational entity of the business. Only respond to items E1, E2, and E3 as applicable to your taxpayer type. 
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 1AG Rev. 12 (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 primary crops or agricultural services that the business performs, 
      such as apple grower, farm labor contractor, veterinary services, etc. This information is used to assign an Industrial 
      Classi cation Code to your business. For more information on industry coding or the North American Industrial 
      Classi cation 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 1AG Rev. 12 (2-16) (INTERNET)                    Page 4 of 4 






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