California fourth quarter wage reports closing the year

File the fourth quarter DE 9 and DE 9C with the Employment Development Department by January 31 and keep withholding deposits on the schedule the EDD assigned. California has no separate annual reconciliation and W-2s are not filed with the state.

When: By January 31 each year.
Agency: California Employment Development Department
Form: DE 9 and DE 9C
Applies to: Every company with employees in California, with 1 or more employees.
Source: edd.ca.gov, read October 22, 2026

Jay explains

California reconciles withholding every quarter rather than once a year: the DE 9 (contributions and withholding) and DE 9C (wage detail) are due by the last day of the month after each quarter, and the fourth quarter filing, due January 31, closes the year. W-2 copies go to the Social Security Administration only. A payroll provider files both forms.

Next dates

For a calendar year company. Shown as the agency states them; if a date falls on a weekend, file before it.

January 31, 2027
January 31, 2028

A payroll provider normally prepares and files this. Obligare shows it anyway, marked as the provider's, because the company stays liable if it is missed.

Also in California

California statement of information California statement of information California statement of information California nonprofit statement of information California charity registration renewal California annual LLC tax California LLC fee estimate (California income over $250,000)California LLC return California single member LLC return California S corporation estimated tax and minimum franchise tax California exempt organization annual return California corporate income tax return

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