- 2 -
|
5. Declaration That the Workers Were Issued a Federal Form the worker’s certification and signature after the worker
1099, Form W-2, or Schedule K-1 on the DE 6028P** has filed his or her California state income tax return with
FTB for the current and/or last completed calendar year.
The employer may be relieved of the PIT assessed if
However, the employer may submit DE 938P(s) at any time
the employer can declare under penalty of perjury that
for those workers who have filed quarterly estimates with
the workers were issued a Form1099-MISC,Form W-2
FTB and have signed a DE 938P.
(which includes state and local income tax information
for the State of California), or Schedule K-1, and that
TIME LIMITS TO FILE CLAIMS FOR REFUND
the forms were filed timely with the Internal Revenue
Service (IRS) and/or the FTB. Be advised that the Filing forms DE 938P and DE 6028P with the EDD
DE 6028P is signed under penalty of perjury. constitutes a claim for refund under Section 1178 of the
California Unemployment Insurance Code (CUIC). There is
If the employer can make this declaration under
no time limit for submitting these forms when the assessed
penalty of perjury, the DE 6028P should be completed
PIT has not been paid. However, if the assessed PIT has
and submitted to the auditor. The EDD may verify with
been paid, Section 1178 of the CUIC provides strict time
the workers, the IRS, or the FTB that the forms were
limits for filing a claim for refund with EDD. Claims for
furnished and filed.
refund must be filed either:
If your Form(s) W-2 are filed by your agent, it is your
• Within three years from the last day of the calendar
responsibility to verify that the electronic Form(s) W-2
month following the close of the calendar quarter for
file contains information about state and local income
which the overpayment was made.
taxes for the State of California. If the Form(s) W-2 files
• Within six months after the assessment becomes final.
contain another state’s income tax information or did
• Within 60 days from the date of overpayment,
not contain any state income tax data, the DE 6028P
whichever period expires later.
process should not be used. You may request to be
relieved of the PIT assessed through any of the other NO EXTENSION OF TIME TO FILE PETITION FOR
four available methods. REASSESSMENT
This declaration does not relieve the employer from A complete explanation of the employer’s appeal rights is
penalties for failure to withhold PIT, or from certain included with the official Notice of Assessment, DE 6517.
portions of the interest on the PIT assessment. For If the employer chooses to file a petition for reassessment,
this reason, it may be to the employer’s advantage to the employer must file it within 30 days from the date of
also recalculate PIT using one of the other methods the assessment.
described above.
The PIT adjustment process DOES NOT extend the time
Note: Even if the employer uses the worker certification limit for the employer to file a petition for reassessment. If
adjustment (Method 4), or declaration (Method 5), it may the employer wishes to file a petition for reassessment, the
be to the employer’s advantage to recalculate the PIT using employer must file it within 30 days from the date of the
Method 1, 2, or 3 in order to receive the greatest possible assessment. Refer to Section 1222 of the CUIC.
adjustment to the PIT assessment.
Note: If the employer failed to pay the assessment amount
RECALCULATION OF INTEREST on or before the assessment becomes final, a fifteen percent
(15%) penalty of the delinquent contributions will be
Interest will be recalculated when the worker certifies on
added pursuant to Section 1135 of the CUIC. Additionally,
the DE 938P that he or she paid quarterly estimated taxes
failure to file a petition and untimely payment of the
to the FTB. Interest will also be recalculated when the
assessment amount will result in state tax liens being filed.
worker certifies that the wages were reported on his or her
California state income tax return. Generally, the employer ADDITIONAL INFORMATION
is relieved of any interest charged for periods after the
worker paid the taxes or filed the return. When the employer has completed the DE 938P(s) and/or
DE 6028P(s), the forms should be sent to the office shown
SPECIAL INSTRUCTIONS FOR CURRENT YEAR AND on the front. If you need assistance in completing any part
LAST COMPLETED CALENDAR YEAR PIT ASSESSMENT of the PIT adjustment process, please contact the auditor.
DE 938P The EDD is an equal opportunity employer/program.
If the EDD assessed PIT on wages for the current year and/ Auxiliary aids and services are available upon request to
or prior completed calendar year(s), the employer must individuals with disabilities. Requests for services, aids,
prepare separate DE 938P(s). The employer may obtain and/or alternate formats need to be made by calling
888-745-3886 (voice) or TTY 800-547-9565.
**The DE 6028P only applies to audits completed after July 1, 2008.
This information sheet is provided as a public service and is intended to provide nontechnical assistance. Every attempt has been made
to provide information that is consistent with the appropriate statutes, rules, and administrative and court decisions. Any information that
is inconsistent with the law, regulations, and administrative and court decisions is not binding on either the Employment Development
Department or the taxpayer. Any information provided is not intended to be legal, accounting, tax, investment, or other professional advice.
DE 231W Rev. 11 (9-17) (INTERNET) Page 2 of 2 CU
|