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INSTRUCTIONS FOR COMPLETING ALL OF THE ELEMENTS ON THE
REPORT OF INDEPENDENT CONTRACTOR(S), DE 542
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 (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. 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 information on how to obtain additional 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 (FEIN) * First name, middle initial, and last name
* California employer payroll tax account number * Social Security number (do not use FEIN)
(if applicable) * Address
* Social Security number * Start date of contract (if no contract, date
* Service-recipient name/business name, address, payments equal $600 or more)
and phone number * Amount of contract (including cents)
* Contact person * Contract expiration date or check the box if the
contract is ongoing
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 MI LAST NAME
IMOGENE A SAMPLE
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT / APT.
xxxxxxxxx 12345 MAIN STREET 301
If you handwrite this form, print each letter or number in a separate box as shown. Do not use commas or periods.
FIRST NAME MI LAST NAME
I M O G E N E A S A M P L E
SOCIAL SECURITY NUMBER STREET NUMBER STREET NAME UNIT / APT.
X X X X X X X X X 1 2 3 4 5 M A I N S T R E E T 3 0 1
ADDITIONAL INFORMATION:
If you have questions concerning the independent contractor reporting requirement, you may visit our web page at
www.edd.ca.gov/Payroll_Taxes/Independent_Contractor_Reporting.htm, call the New Employee Registry and Independent
Contractor Reporting at 916-657-0529, call the Taxpayer Assistance Center at 888-745-3886, or visit your local Employment Tax
Office listed in the California Employer’s Guide, DE 44, and on our web page at www.edd.ca.gov/Office_Locator/.
To obtain additional DE 542 forms:
* Visit the EDD website at www.edd.ca.gov/Forms/.
* For 25 or more forms, call 916-322-2835.
* For less than 25 forms, call 916-657-0529 or call 888-745-3886.
HOW TO REPORT:
For a fast, easy, and secure way to report your independent contractor information, use e-Services for Business.
For more information or to enroll, visit www.edd.ca.gov/e-Services_for_Business.
To file a paper DE 542 form, complete all of the information on the reverse side of this form and fax it to 916-319-4410 or
mail it to:
EMPLOYMENT DEVELOPMENT DEPARTMENT
PO Box 997350, MIC 96
Sacramento, CA 95899-7350
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DE 542 Rev. 9 (6-17)
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