The California Employment Development Department has released an updated Form DE 1245W, E-File and E-Pay Mandate Waiver Request. Filers should use this form to request an exemption from the e-file and e-pay mandate which requires employers to file their employment tax returns, wage reports, and payroll tax deposits electronically. While the form itself has not been substantively revised, there are a few updates of which filers should be aware:
- Requests received after the due date for the quarter requested will be processed for the subsequent quarter.
- Due Dates: Quarter 1 (January 1 – March 31) – April 30; Quarter 2 (April 1 – June 30) – July 31; Quarter 3 (July 1 – September 30) – October 31; Quarter 4 (October 1 – December 31) – January 31.
- There is now a page included with the form containing step-by-step instructions and general information about this form and the e-filing mandate.
- Filers may obtain additional information on the EDD website.
About the Author
Tom Hospod is a member of the Tax Research Team for the Direct Tax division at Sovos Compliance, where his main areas of focus are Tax Withholding and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. He also has experience in securities law—focusing on broker-dealer disputes and representing clients in FINRA arbitration. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.More Content by Tom Hospod