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Depositing and Reporting Withheld Taxes: California

Depositing and Reporting Withheld Taxes requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Vicki M. Lambert, The Payroll Advisor

Summary

  • The personal income tax (PIT) and state disability insurance (SDI) deposit thresholds and due dates are based on each employer's federal deposit schedule and the amount of accumulated PIT the employer has withheld. See Deposit Thresholds and Schedules.
  • All tax payments must be submitted with a properly completed Payroll Tax Deposit Coupon, and the Quarterly Contribution Return and Report of Wages must be filed to reconcile payroll tax payments and total subject wages reported for each quarter. See Forms.
  • Penalties are imposed for failure to comply with the income tax depositing and filing requirements. See Penalties.
  • Certain employers are required to make deposits by electronic funds transfer (EFT). Penalties are imposed for noncompliance. See Electronic Deposit Requirements.