Form DE 1870 at a glance
What it is: This form is the Determination of Employment Work Status for Purposes of State of California Employment Taxes and Personal Income Tax Withholding.
Who signs: Next to SIGN, enter the name printed, the date, the signature, the phone number, and the title.
What to bring and attach to Form DE 1870
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? Mark Yes, No or Unknown. If “Yes,” please attach a copy.
4. Enter the 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.
10. Were the services performed under a written agreement or contract? Mark Yes or No. If “Yes,” please attach a copy.
19. Did the worker advertise or maintain a business listing in the phone directory, a trade journal, Internet, etc.? Mark Yes, No or Unknown. If “Yes,” please attach a copy.
Attach copies of report forms used in reporting to the entity.
A filled-in Form DE 1870 example: an LLC asks for a decision about one driver
How to fill out Form DE 1870, box by box
Name of entity, name of owner and address of entity
Enter the name of entity and the name of owner.
Enter the address of entity with its city, state and zip code, and the phone number including area code.
Enter the entity's federal employer identification number and the entity's EDD employer payroll tax account number.
Type of entity for which the work relationship is in question
Check the type of entity for which the work relationship is in question: Individual, Partnership, Corporation, Limited Liability Company (LLC), Limited Liability Partnership (LLP), or Other (specify). If the entity is a corporation, is the worker an officer of the corporation? Mark Yes or No. If the entity is an LLC, is the worker a member of the LLC? Mark Yes or No. If the entity is an LLC, how is the LLC treated for federal income tax reporting purposes?
Prior EDD audit and the written agreement
2. Has this issue been the subject of a prior or current EDD audit, benefit claim investigation, hearing, or prior DE 1870 determination? Mark Yes, No or Unknown. If “Yes,” please explain and provide any applicable dates.
9. Is the worker still performing services for the entity? Mark Yes or No. If “No,” explain why and how the worker was terminated, laid off, or quit.
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? Mark Yes or No. If “No,” please explain.
Helpers and services for others
13a. Does the worker have helpers? Mark Yes or No. If “Yes,” answer questions 13b through 13g. If “No,” go to question 14.
14a. Was the worker permitted to provide services for others during the same time periods services were performed for the entity? If “Yes,” answer questions 14b through 14f. If “No” or “Unknown,” go to question 15.
Declaration and signature
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.
Next to SIGN, enter the name printed, the date, the signature, the phone number, and the title.
Questions 40 through 79, only if the worker is an agent driver or a salesperson, or the entity is a leasing employer
The worker is an agent driver or commission driver
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.
The worker was a traveling or city salesperson
Answer questions 46 through 58 only if the worker was a traveling or city salesperson.
The individual worked at home
Answer questions 59 through 67 only if the individual worked at home.
The individual is a real estate salesperson or broker
Answer questions 68 through 72 only if the individual is a real estate salesperson or broker.
72. Does the worker have a valid license to sell real properties? Mark Yes or No. Answer questions 73 through 79 only if the entity is a temporary services employer or leasing employer.
Before you go
Complete this form carefully, for one individual who is a representative of the class of workers whose status is in question. If a written determination is desired for another class of workers, complete a separate DE 1870. A written determination for any worker will apply to other workers of the same class if facts are the same as those of the worker whose status is the subject of the written determination. Some of the questions may not apply to you. You must answer questions 1-39 or mark them “UNKNOWN” or “DOES NOT APPLY.” Answer questions 40-79 only if applicable. If additional space is needed, attach another sheet with the question number clearly identified. Write your business name, federal identification number, and the EDD employer payroll tax account number at the top of each additional sheet attached to this form. Type or print all information clearly.
Common questions about Form DE 1870
Where do I file it?
This form is to be used by business entities who would like to receive a determination as to whether a worker is an employee for purposes of California Unemployment Insurance, Employment Training Tax, State Disability Insurance (SDI), and Personal Income Tax (PIT) withholding. For assistance in completing this form, contact your local Employment Tax Office of the Employment Development Department (EDD) or call the Taxpayer Assistance Center at 1-888-745-3886. Upon completion, return it to State of California Employment Development Department FACD-Central Operations, MIC 94, PO Box 826880, Sacramento, CA 94280-0001. The EDD may need to contact you if additional information is required. SDI includes Paid Family Leave (PFL).
Sources
[1] Form DE 1870 (12-18), Determination of Employment Work Status, State of California Employment Development Department (the Official source link on this page).