De 1870 Form – Fill Out and Use This PDF

The DE 1870 form serves a critical function in determining whether a worker is classified as an employee for purposes related to California state employment taxes and personal income tax withholding. Aimed at business entities, it requires careful completion for individuals representing a worker class under review to establish the nature of their employment status regarding unemployment insurance, employment training tax, state disability insurance, and personal income tax withholding. For those navigating the complexities of employment classification, completing the DE 1870 form with precision is essential.

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Understanding the complexities surrounding the classification of workers in California has prompted the state to introduce a structured approach to assist business entities through the DE 1870 Form. This document serves a pivotal role in helping businesses determine whether their workers are considered employees or independent contractors, directly affecting California Unemployment Insurance, Employment Training Tax, State Disability Insurance (which includes Paid Family Leave), and Personal Income Tax withholding. Designed to address the nuanced nature of employment relationships, the DE 1870 Form requires detailed information regarding the worker and the nature of their work, emphasizing the specific criteria that differentiate employees from independent contractors. The form is comprehensive, covering various scenarios and work activities, and mandates answering a series of questions about the working relationship between the entity and the worker. Additional sheets are allowed for further clarification, ensuring that each case is thoroughly documented. Upon completion, the form is reviewed by the Employment Development Department (EDD), which may request further information as necessary to achieve an accurate determination. This proactive measure by the state of California aims to clarify employment status for tax purposes, thereby ensuring that both workers and businesses are aligned with state regulations, minimizing the risk of misclassification, and facilitating a better understanding of tax obligations.

Question	Answer
Form Name	De 1870 Form
Form Length	7 pages
Fillable?	No
Fillable fields	0
Avg. time to fill out	1 min 45 sec
Other names	how to california edd status, de 1870, ca employment status, edd determination

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DETERMINATION OF EMPLOYMENT WORK STATUS FOR PURPOSES OF STATE OF CALIFORNIA EMPLOYMENT TAXES AND PERSONAL INCOME TAX WITHHOLDING

Purpose
This form is to be used by business entities who would			This form should be completed carefully, and it should be
like to receive a determination as to whether a worker is			completed for one individual who is a representative of the
an employee for purposes of California Unemployment			class of workers whose status is in question. If a written
Insurance, Employment Training Tax, State Disability			determination is desired for another class of workers,
Insurance (SDI)*, and Personal Income Tax (PIT)			complete a separate DE 1870. A written determination for
withholding.			any worker will apply to other workers of the same class if
General Information			facts are the same as those of the worker whose status is
General Information			the subject of the written determination.
For assistance in completing this form, contact your local			This form is designed to cover many work activities. Some
Employment Tax Office of the Employment Development			of the questions may not apply to you. You must answer
Department (EDD) or call the Taxpayer Assistance Center			questions 1-39 or mark them “UNKNOWN” or “DOES
at 1-888-745-3886. Upon completion, return to:			NOT APPLY.” Answer questions 40-79 only if applicable.
State of California			If additional space is needed, please attach another sheet
State of California			with the question number clearly identified. Write your
Employment Development Department			with the question number clearly identified. Write your
Employment Development Department			business name, federal identification number, and the EDD
FACD-Central Operations, MIC 94			business name, federal identification number, and the EDD
FACD-Central Operations, MIC 94			employer payroll tax account number at the top of each
PO Box 826880			employer payroll tax account number at the top of each
PO Box 826880			additional sheet attached to this form.
Sacramento, CA 94280-0001			additional sheet attached to this form.
Sacramento, CA 94280-0001
The EDD may need to contact you if additional			PLEASE TYPE OR PRINT ALL INFORMATION CLEARLY.
The EDD may need to contact you if additional
information is required.
* Includes Paid Family Leave (PFL).


NAME OF ENTITY

NAME OF OWNER

ADDRESS OF ENTITY		(CITY)	(STATE)	(ZIP CODE)

PHONE NUMBER (INCLUDING AREA CODE)

ENTITY’S FEDERAL EMPLOYER IDENTIFICATION NUMBER

ENTITY’S EDD EMPLOYER PAYROLL TAX ACCOUNT NUMBER

Check the type of entity for which the work relationship is in question:
Individual	Partnership	Corporation	Limited Liability Company (LLC)

Limited Liability Partnership (LLP)

Other (specify):

If the entity is a corporation, is the worker an officer of the corporation?

If the entity is an LLC, is the worker a member of the LLC?

Yes

If the entity is an LLC, how is the LLC treated for federal income tax reporting purposes?
Sole Proprietorship	Partnership	Corporation
DE 1870 Rev. 14 (12-18) (INTERNET)		Page 1 of 7	CU

1.Provide a brief description of the entity’s business operation (e.g., drug store, farmer, construction, etc.): ____________

_____________________________________________________________________________________________________

2.Has this issue been the subject of a prior or current EDD audit, benefit claim investigation, hearing, or prior DE 1870

determination?

Yes

Unknown

If “Yes,” please explain and provide any applicable dates: ___________________________________________________

_____________________________________________________________________________________________________

3. Has any other governmental agency ruled on the status of services performed by the worker or another person

performing the same or similar services?

Yes

Unknown

If “Yes,” please attach a copy.

4.Total number of workers in this class: __________

Attach names, addresses, and phone numbers of the workers in this class. If there are more than 10 workers, attach the information for only 10.

5.This information is about services performed by the worker from ________________ to _________________.

(Date)(Date)

6.State the worker’s occupation, title, and give a complete description of the services provided: _____________________

_____________________________________________________________________________________________________

7.How did the worker learn of the job (e.g., advertisement, online, in a newspaper, word of mouth, etc. If there was a job announcement, please attach a copy.):____________________________________________________________________

_____________________________________________________________________________________________________

8.What were the requirements for the worker’s position (e.g., previous experience, education, etc.):__________________

_____________________________________________________________________________________________________

9. Is the worker still performing services for the entity?

Yes

If “No,” explain why and how the worker was terminated, laid off, or quit: _____________________________________

_____________________________________________________________________________________________________

10.Were the services performed under a written agreement or contract? If “Yes,” please attach a copy.

Yes

11.If the agreement was not in writing, or the terms of the written agreement were not complied with in practice, describe the actual terms and conditions of the arrangement: ________________________________________________________

_____________________________________________________________________________________________________________________________

12. Was it agreed or understood that the worker would perform the services personally?

Yes

If “No,” please explain: ________________________________________________________________________________

_____________________________________________________________________________________________________

DE 1870 Rev. 14 (12-18) (INTERNET)

Page 2 of 7

13a.	Does the worker have helpers?	Yes	No
	If “Yes,” answer questions 13b through 13g.
	If “No,” go to question 14.
b.	Who hired the helpers?	Worker	The entity		Unknown
c.	Who could discharge the helpers?	Worker	The entity		Unknown
d.	Who paid the helpers?	Worker	The entity		Unknown
e.	If the worker paid the helpers, did the entity reimburse the worker?			Yes	No	Unknown

f.What services do the helpers perform? __________________________________________________________________

g.Are Social Security/Medicare (FICA), SDI, and PIT withheld from the helpers’ wages?

Yes

Unknown

If “Yes,” who reports and pays these taxes? ______________________________________________________________

14a. Was the worker permitted to provide services for others during the same time periods services were performed for the

entity?

Yes

Unknown

If “Yes,” answer questions 14b through 14f.

If “No” or “Unknown,” go to question 15.

b.What percent of the worker’s total working time was spent working for others? ________________________________

c.What percent of the worker’s total income was earned from others? _________________________________________

d.Describe services the worker performed for others: _______________________________________________________

___________________________________________________________________________________________________

e. Did the entity have first call on the worker’s time and efforts?

Yes

Unknown

f.Who owned or rented the premises where the services were performed? _____________________________________

15a. List the kind and value of tools, equipment, and/or facilities furnished by the entity: ____________________________

___________________________________________________________________________________________________

b. Was the worker required to wear a uniform or badge?

Yes

If “Yes,” describe what the worker was required to wear: __________________________________________________

Who paid for the items? ______________________________________________________________________________

16.List the kind and value of tools, equipment, and/or facilities furnished by the worker?___________________________

___________________________________________________________________________________________________

17a. List any expenses connected with the services of the worker: _______________________________________________

___________________________________________________________________________________________________

b.Who was responsible for paying these expenses? _________________________________________________________

c.	Was the worker reimbursed by the enitity for any of these expenses?		Yes	No
18.	Did the worker perform under:	His/her business name	The entity’s name

19.Did the worker advertise or maintain a business listing in the phone directory, a trade journal, Internet, etc.?

Yes

Unknown If “Yes,” please attach a copy.

DE 1870 Rev. 14 (12-18) (INTERNET)

Page 3 of 7

20a.	Did the worker hold himself/herself out to the public as available to provide services of this nature?
	Yes	No	Unknown
	If “Yes,” please explain: ______________________________________________________________________________
	___________________________________________________________________________________________________
b.	Or any other nature?		Yes	No	Unknown
	If “Yes,” please explain: ______________________________________________________________________________
	___________________________________________________________________________________________________
21.	Did the worker have an office or shop of his/her own?					Yes	No		Unknown
	If “Yes,” where (e.g., was the office in the worker’s home or was it rented office space?): ________________________
	___________________________________________________________________________________________________
22a.	Was a license or certificate required to perform the services?						Yes	No	Unknown
	If “Yes,” does the entity possess such a valid license or certificate?						Yes	No
	If “Yes,” does the worker possess such a valid license or certificate?						Yes	No	Unknown

b.Who issued the license or certificate to the entity and/or worker? State type and number for the entity and/or worker:

___________________________________________________________________________________________________

c.Who paid the worker’s license or certificate fee?__________________________________________________________

23.	How did the entity engage the worker?	Full-time		Part-time	Particular Job	Indefinite Period
	Other, please explain: ____________________________________________________________________________
24.	Did the entity require the worker to perform during a scheduled time?				Yes	No
	If “Yes,” please explain: ______________________________________________________________________________
25a.	Was the worker provided training by the entity?		Yes	No
	If “Yes,” what kind and how often? _____________________________________________________________________
	___________________________________________________________________________________________________

b.Who paid for the worker’s training expenses? ____________________________________________________________

c. Was the worker provided an orientation by the entity?

Yes

If “Yes,” please describe:______________________________________________________________________________

26.Was the worker required to follow a work schedule by the entity specifying days and hours in which work had to be

	performed?	Yes	No
	If “Yes,” please provide work schedule: _________________________________________________________________
	Who established the work schedule? ___________________________________________________________________
27.	Was the worker given instructions about the way the service was to be performed?			Yes	No

If “Yes,” explain the nature of the instructions:____________________________________________________________

___________________________________________________________________________________________________

28.Could the entity change the methods used by the worker in performing the services or otherwise direct him/her as to

how to perform the work?

Yes

Explain your answer: _________________________________________________________________________________

___________________________________________________________________________________________________

DE 1870 Rev. 14 (12-18) (INTERNET)

Page 4 of 7

29a. Does the worker report to the entity or its representatives?

Yes

If “Yes,” how often? __________________________________________________________________________________

b.For what purpose? ___________________________________________________________________________________

c.In what manner (in person, in writing, by phone, time record, etc.)? _________________________________________

Attach copies of report forms used in reporting to the entity.

30.Was the worker required to produce a certain amount of work regularly or achieve certain performance goals if

	services were to continue?	Yes		No
31a.	Check the type of pay the worker received?			Salary		Commission		Hourly	Other
	If “Other,” please explain: ____________________________________________________________________________
31b.	Who set the pay rate?	Worker	Business Entity			Negotiated		Other
	If “Other,” please explain:_____________________________________________________________________________
31c.	Was the worker paid in regular intervals?			Yes	No
	If “Yes,” what was the frequency?		Daily	Weekly		Monthly		Other
	If “Other,” please explain:_____________________________________________________________________________
32.	Was the worker guaranteed a minimum pay?			Yes		No
33.	Was the worker eligible for a pension, bonuses, paid vacations, sick pay, etc.?							Yes	No
	If “Yes,” please explain: ______________________________________________________________________________
	___________________________________________________________________________________________________
34.	Did the entity carry workers’ compensation insurance on the worker?						Yes	No
35.	Could the entity discharge or layoff the worker without notice?					Yes	No
36.	Could the worker quit at any time?		Yes	No
37.	Would a liability be incurred if the worker quit or was discharged before the job was complete?								Yes	No
	If "Yes," please explain: _______________________________________________________________________________

38.Please explain why you believe the worker is/was an employee of the entity or an independent contractor:

___________________________________________________________________________________________________

39.How did the worker report earnings for income tax purposes?

Wages

Self-employment Income

Unknown

ANSWER QUESTIONS 40 THROUGH 45 ONLY IF THE WORKER IS AN AGENT DRIVER OR

COMMISSION DRIVER

An agent driver or commission driver is a person who operates his/her own truck or the truck of the entity and

serves the customers of the entity as well as soliciting his/her own customers.

40.State the products and/or services the driver distributes (for example: bakery products and laundry services):

___________________________________________________________________________________________________

41.If the driver distributes more than one product or service, which is considered the principal or main product? Explain: ____________________________________________________________________________________________


42.	Who does the driver serve?	Customers or routes designated by the entity		His/her own customers	Both
43.	Was the driver required to perform the services personally?		Yes	No

44.Were the driver’s services part of a continuing relationship with the entity and not in the nature of a single transaction?

Yes No

45.What investment, other than for transportation, does the driver have in his/her business?

___________________________________________________________________________________________________

DE 1870 Rev. 14 (12-18) (INTERNET)

Page 5 of 7

ANSWER QUESTIONS 46 THROUGH 58 ONLY IF THE WORKER WAS A

TRAVELING OR CITY SALESPERSON

46.What type of product is sold? _________________________________________________________________________

47.To whom are sales made?____________________________________________________________________________

48.What typical type of business is the buyer in? ___________________________________________________________

49.Does the buyer resell the product or use it in its business? _________________________________________________

50.	Did the worker have an exclusive territory?	Yes	No
51.	Did the entity specify when and how often to work the territory?			Yes	No

If “Yes,” please explain: _____________________________________________________________________________

__________________________________________________________________________________________________

52.What percent of total sales that the worker made for the entity were made to wholesalers, retailers, contractors, or operators of hotels, restaurants, or other similar establishments? ____________________________________________

53.What was the percent of working time that the worker spent in selling to organizations other than those specified in #52, such as manufacturers, schools, churches, and homeowners? _________________________________________

54.What was the approximate number of hours worked per day for the entity? __________________________________

55.	Was the worker required to perform the services personally?	Yes	No
56.	Was the worker required to forward the orders to the entity?	Yes	No
57.	Were the worker’s services part of a continuing relationship with the entity?		Yes	No

58.What investment, other than transportation, does the worker have in the business? ____________________________

__________________________________________________________________________________________________

ANSWER QUESTIONS 59 THROUGH 67 ONLY IF THE INDIVIDUAL WORKED AT HOME

59.	Who furnished materials or goods used by the worker?	Individual	Entity
60.	Was the worker furnished a pattern or given instructions to follow in making the product?			Yes	No

If “Yes,” please explain: _____________________________________________________________________________

__________________________________________________________________________________________________

61.Was the worker required to return the finished product either to the entity or to someone designated by the entity?

Yes No

62.	Was the worker required to perform the services personally?	Yes	No
63.	Were the worker’s services part of a continuing relationship with the entity?		Yes	No
64.	Is the entity licensed by the California Division of Labor Standards Enforcement?		Yes	No	Unknown

65.Does the worker have a valid permit from the California Division of Labor Standards Enforcement?

Yes	No	Unknown
66. Who bears the cost of material damaged by the worker?			Worker	Entity

67.Explain the nature of any substantial investment in facilities used in connection with performance of the worker’s services: __________________________________________________________________________________________

__________________________________________________________________________________________________

DE 1870 Rev. 14 (12-18) (INTERNET)

Page 6 of 7

ANSWER QUESTIONS 68 THROUGH 72 ONLY IF THE INDIVIDUAL IS A

REAL ESTATE SALESPERSON OR BROKER

68.Does the entity provide advances against unearned commissions, expense accounts, or reimbursements of expenses

	incurred by the worker?	Yes	No
	Please explain: ____________________________________________________________________________________
	__________________________________________________________________________________________________
	__________________________________________________________________________________________________
69.	Does the entity approve the sales before they are placed in escrow?			Yes	No
70.	Does the worker have any other duties with the entity besides selling real estate?				Yes	No
	If “Yes,” please explain the nature of such duties and the method of payment: _______________________________
	__________________________________________________________________________________________________
	__________________________________________________________________________________________________
71.	Does the entity allow the worker to have exclusive listings?			Yes	No
72.	Does the worker have a valid license to sell real properties?			Yes	No

ANSWER QUESTIONS 73 THROUGH 79 ONLY IF THE ENTITY IS A

TEMPORARY SERVICES EMPLOYER OR LEASING EMPLOYER

73.Does the entity negotiate with clients or customers for such matters as time, place, type of work, working conditions,

quality, and price of the services?

Yes

74.Does the entity determine the assignments or reassignments of the workers, even though workers retain the right to

refuse specific assignments?

Yes

75.Does the entity retain the authority to assign or reassign a worker to other clients or customers when a worker is

	determined unacceptable by a specific client or customer?		Yes	No
76.	Does the entity assign or reassign the worker to perform services for a client or customer?				Yes	No
77.	Does the entity set the rate of pay of the worker, whether or not through negotiation?				Yes	No
78.	Does the entity pay the worker from its own account(s)?	Yes		No
79.	Does the entity retain the right to hire and terminate workers?		Yes	No

I declare that all copies of contracts and all statements submitted are true, correct, and complete to the best of my knowledge and belief. If any misrepresentation has been made or facts have been omitted, I understand that the determination will not be valid and will not be binding upon the EDD.

(NAME PRINTED)		(DATE)

(SIGNATURE)		(PHONE NUMBER)

(TITLE)

DE 1870 Rev. 14 (12-18) (INTERNET)

Page 7 of 7

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Has any other governmental agency, If Yes please explain and provide, and This information is about of de 1870

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