Filing Requirements

Review the following to learn about your requirements for filing income tax, payroll tax, sales and use tax, and more. Visit Reporting Your Taxes to find out what types of business taxes apply to you.

Income Tax

State

• Guide for Corporations Starting Business in California

Federal

• Your Federal Income Tax for Individuals (PDF)
• Tax Guide for Small Business (PDF)
• Tax Withholding
• Estimated Taxes
• Small Business and Self-Employed Tax Centers
• Self-Employed Individuals Tax Center

Payroll Tax

Employers conducting business in California are required to register with, file reports, and pay taxes to the EDD. Visit If You Have People Working for You for more details.

State

• Registering
• Required Filings and Due Dates

Federal

• Depositing and Reporting Employment Taxes
• Employer's Annual Tax Return for Agricultural Employees
• Employer's Quarterly Federal Tax Return
• Employer's Annual Unemployment (FUTA) Federal Tax Return
• Wage and Tax Statement
• Transmittal of Wage and Tax Statement
• Self-Employed Individuals Tax Center

Sales and Use Tax

• Registering
• Reporting Taxes
• Applying Tax to Your Sales and Purchases

Other Reporting and Tax Requirements

• New Employee Reporting Requirements
• Independent Contractor Reporting Requirements
• Federal Excise Taxes
• Special Taxes and Fees
• Business Programs

File and Pay Electronically

Visit How to File and Pay to determine the best filing method for you and your business.

State

• Income Tax
• Employment Tax
• Sales and Use Tax

Federal

• E-file for Individual
• E-file for Businesses
• Electronic Federal Tax Payment System