Registration Form for Employers Depositing Only Personal Income Tax Withholding - DE 1P

Sep 19, 2026

Registration form for employers depositing only California Personal Income Tax (PIT) withholding, intended for account setup with the Employment Development Department (EDD). The form instructs employers to do not file until PIT wages exceed $100.00, to print or type, and to review instructions on Page 2. It collects employer account information, business and ownership details, prior registration history, quarter and year withheld, addresses, organization and employer type, industry activity, contacts, declarations, signatures, and payroll tax education information.

LanguageEnglish

CategoryForms

FormatPDF

Pages2

Reading Time1 min

AccessFree to download

Registration Form Overview

Submission Timing and Filing Instructions

Employer and Account Identification

Business, Ownership, and Partners

Withholding Period and Tax Information

Addresses, Organization, and Employer Type

Industry Activity and Contacts

Declaration and Signature

Payroll Tax Education

| This form will be the basic record of YOUR ACCOUNT. DO NOT FILE THIS FORM UNTIL YOU HAVE PAID WAGES THAT EXCEED $100.00. Please read the INSTRUCTIONS on Page 2 before completing this form. PLEASE PRINT OR TYPE. Return this form to: | EMPLOYMENT DEVELOPMENT DEPARTMENT
ACCOUNT SERVICES GROUP MIC 28
PO BOX 826880
SACRAMENTO CA 94280-0001
(916) 654-7041 FAX (916) 654-9211
[www.edd.ca.gov](www.edd.ca.gov) | | --- | --- | REGISTRATION FORM FOR EMPLOYERS DEPOSITING ONLY PERSONAL INCOME TAX WITHHOLDING ACCOUNT NUMBER | | QUARTER | ON-LINE PROCESS DATE | TAS CODE | | --- | --- | --- | --- | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | | DEPT. USE | | | | | | | --- | --- | --- | --- | --- | --- | Industry specific registration forms are required relative to each type of employer. Please use the appropriate form to register. Commercial/Pacific Maritime/Fishing Boat DE 1 Household Workers DE 1HW Agricultural DE 1AG Non-profit DE 1NP Government/Public Schools/Indian Tribes DE 1GS Personal Income Tax Only DE 1P | A. Is this a(n): New business On-going business just purchased ( All Part) Other
Change of partner(s) Change in form- (Sole proprietor to partnership; partnership to corporation; partnership to LLC merger; etc.) IF THE BUSINESS WAS PURCHASED, PROVIDE THE FOLLOWING INFORMATION:
Previous Owner Business Name Purchase Price Date of Transfer EDD Account Number | | | | | | | | | | | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | | B. HAVE YOU EVER BEEN REGISTERED WITH THE DEPARTMENT? No Yes | | IF YES, ENTER THE FOLLOWING:
ACCOUNT NUMBER BUSINESS NAME ADDRESS | | | | | | | | | C. INDICATE FIRST QUARTER AND YEAR IN WHICH INCOME TAX IS WITHHELD. Jan.-Mar. 20 Apr.-June 20 July-Sept. 20 Oct.-Dec. 20 | | | | | | | | | | | D. BUSINESS NAME (DBA) | | | | OWNERSHIP BEGAN OPERATING
MONTH: DAY: YEAR: | | | | FEDERAL I. D. NUMBER | | | E. INDIVIDUAL OWNER | | | | SOCIAL SECURITY NUMBER | | | | DRIVER’S LICENSE NUMBER | | | F. CORPORATION/LLC/LLP/LP NAME | | | | SECRETARY OF STATE CORP/LLC/LP/LP I. D. NO. | | | | | | | G. List all partners*, corporate officers, or LLC/LLP members/managers/officers | TITLE
(partner, officer title, LLC/LLP member/manager) | | | SOCIAL SECURITY NUMBER | | | | DRIVER’S LICENSE NUMBER | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | *If entity is a Limited Partnership, indicate General Partner with an (*) . List additional partners, LLC/LLP members/officers/managers on a separate sheet. | | | | | | | | | | | H. MAILING ADDRESS | | | CITY | | STATE | ZIP CODE | PHONE NUMBER
( ) | | | | I. BUSINESS ADDRESS (if different from mailing address) | | | CITY | | STATE | ZIP CODE | PHONE NUMBER
( ) | | | | J. ORGANIZATION TYPE
(IN) Individual Owner (JV) Joint Venture (LQ) Liquidation (LLC) Limited Liability Company
(HW) Hus/Wife Co-Ownership (RC) Receivership (LP) Limited Partnership (GO) Governmental
(GP) General Partnership (BK) Bankruptcy (TR) Trusteeship (SD) School District
(CP) Corporation (AS) Association (EA) Estate Administration (OT) Other (specify) | | | | | | | | | | | K. EMPLOYER TYPE: (04) Non Profit School (09) Agriculture (20) Red Cross
(01) Commercial (07) Public School (10) Church or Religious Orders (21) Public Entity
(02) Non Profit (08) District Hospital (12) Annuitant Payer (28) State Hospital
(03) Non Profit 501 C3 (32) Pay Agent (SEE ADDITIONAL INSTRUCTIONS ON PAGE 2) | | | | | | | | | NUMBER OF
EMPLOYEES | | L. INDUSTRY ACTIVITY: Identify the industry and specific product or service that represents the greatest portion of your sales receipts or revenue. Check one:
SERVICES RETAIL WHOLESALE MANUFACTURING OTHER Describe specific product and/or ser

FAQs

When should an employer file this DE 1P registration form?

File the form with EDD within fifteen (15) calendar days after PIT is withheld from employee wages, and whenever a change in ownership occurs thereafter. Do not file until PIT wages exceed $100.00.

What information must be provided if the business was purchased?

Provide the previous owner business name, purchase price, date of transfer, and the EDD account number of the previous owner.

What does the form ask for regarding the withholding period?

Indicate the first quarter and year in which income tax is withheld, choosing among Jan.-Mar., Apr.-June, July-Sept., and Oct.-Dec. for the year.

Sep 19, 2026

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