Form DE 1964 at a glance
What it is: Form DE 1964 is the Claim for Refund of Excess California State Disability Insurance Deductions filed directly with the Employment Development Department.
Who signs: Read and sign this declaration, stating you are exempt from California state income tax and not required to file a California state income tax return. Unsigned claims will be rejected.
Only file a claim for refund with the Employment Development Department if you are not required to file a California personal income tax return with the Franchise Tax Board (FTB) for that year. If you are required to file a California personal income tax return with the FTB, you must claim your refund on your California personal income tax return filed with the FTB. Complete a separate form for each individual.
A valid State Disability Insurance (SDI) refund claim filed directly with the Employment Development Department (EDD) on DE 1964 must meet all of the following conditions:
You worked for two or more employers subject to withholding California SDI for tax years prior to 2024.
Deductions for California SDI were made from calendar year wages.
Such deductions exceed the statutory limits.
You are exempt from California state income tax and not required to file a California state income tax return.
A filled-in Form DE 1964 example: a worker with two employers claims a 2023 refund
How to fill out Form DE 1964, box by box
Information requested in section 1
Enter all information requested in section 1.
Employer information
Complete this schedule if you worked for two or more employers and your total deductions for California State Disability Insurance (SDI) exceeded the amount shown in column 7(D) for tax years prior to 2024. If one employer withheld more California SDI from your wages than the amount shown in column 7(D), ask them for a refund. Do not use this form. Note: Effective January 1, 2024, Senate Bill 951 removed the taxable wage limit and maximum withholdings for each employee subject to SDI contributions. Excess SDI deductions may not be claimed for contributions made after tax year 2023.
Enter employer information: Column (A) - All employers and location of job sites, attach Forms W-2. Column (B) - The calendar year dates employed by employer in column (A). Column (C) - Wages, up to the annual maximum wages in section 7(C), paid to you by each employer in column (A). Column (D) - Amount of SDI withheld. Do not exceed the percentage rate shown in section 7(B) of wages in column (C).
The SDI deductions are shown on Forms W-2, employer statements, and check stubs.
Do not include in your claim: Deductions made from your wages for Social Security and Medicare (FICA), or federal and state income tax withheld from your wages. Deductions made from wages earned in states other than California, unless such wages were reported to the State of California. Seaman's wages that come under the jurisdiction of states other than California.
Most federal, state, and local government agencies are not required to deduct California SDI. Do not include these wages in your claim unless disability deductions were made.
Self-employed persons must enter, “Covered under California Unemployment Insurance Code section 708 or 708.5” in Column A, and complete Column (B). Your claim will be rejected if you do not enter this information.
Amended Claims Amended claims must be marked as “Amended” and mailed to: Employment Development Department, PO Box 826880, Special Processes Group MIC 100, Sacramento, CA 94280-0001 If claims are not marked “Amended”, they will be returned to you.
Total wages, deductions and refund claimed
Enter total SDI taxable wages paid for all employers listed in column (C).
Enter total of all SDI deductions withheld for all employers listed in column (D). You must attach copies of Forms W-2 verifying SDI amounts withheld, or a statement from the employer indicating the amount of SDI withheld.
Enter maximum contribution for the corresponding tax year (see column 7D).
Enter amount of refund claimed (subtract Line 5 from Line 4).
Use the Table of Maximum Wages and Required Contributions for reference.
Where to File Claim and When to File Claim
Where to File Claim: Employment Development Department, PO Box 826880, Special Processes Group MIC 100, Sacramento, CA 94280-0001.
Claims for credit or refund of California SDI overpayment must be filed within three years after the end of the calendar year in which the excess deductions were made. The claim must be based on the calendar year in which the wages were received.
Sign and date
You hereby declare that you are exempt from California state income tax and not required to file a California state income tax return, therefore, you are filing this claim directly with the Employment Development Department. You further declare, under penalty of perjury, that the statement of wages paid to you and contributions deducted, as shown on this form, are true and correct to the best of your knowledge and belief.
Enter your phone number and date. For help with completing this form, call 1-916-654-8333 or mail a letter to the Employment Development Department, PO Box 826880, Special Processes Group MIC 100, Sacramento, CA 94280-0001.
Sources
[1] Form DE 1964 (1-26), Claim for Refund of Excess California State Disability Insurance Deductions, Employment Development Department (the Official source link on this page).