In the state of California, employers are required to file both a Quarterly Contribution Return and Report of Wages (DE 9), and a Quarterly Contribution Return and Report of Wages (Continuation) (DE 9C) each quarter of the calendar year. Employers are also required to file a Quarterly Federal Tax Return (941) each quarter of the calendar year.
The deadline to file forms DE 9, DE 9C, and 941 for the third quarter, 2014 is October 31st, 2014. Failure to file and / or accurately report all wages and contributions by the deadline could result in fines and penalties.
It might be tempting to put off paying your payroll taxes and using those funds to pay other debts but beware! Borrowing from Uncle Sam could cost you more in the end, this is how some businesses end up in trouble.
Don’t miss the October 31, 2014 deadline!
Employment Development Department
International Revenue Service