If You Have Independent Contractors

When you hire independent contractors you may need to report them to the Employment Development Department within 20 days. There are annual reporting requirements, too. The resources below will guide you through the process.

  • Reporting Independent Contractor Information to the EDD
    Effective January 1, 2001, any business or government entity that is required to file federal Form 1099-MISC for services received from an independent contractor is required to report specific independent contractor information to the EDD. The EDD's website has links to the requirements, forms, and frequently asked questions.
  • Information Returns
    On this webpage you'll find California Information Return Reporting requirements and help with Forms 1098, 1099 series, 5498 and W-2G.
  • Information Return Reporting for the IRS
    Learn about IRS information reporting and their requirements.
  • Independent Contractor or Employee?
    The California and federal common law factors sometimes differ. Learn about them to determine whether your worker is an independent contractor or employee.
  • Withholding for California Nonresidents
    If you are making payments to nonresident independent contractors this webpage will help you understand your California withholding requirements.
  • Household Employer
    If you pay someone to do your household work or yard work you may be required to withhold taxes, along with other payroll tax reporting requirements.