Check the box that applies. If only adjusting the DE 3D, complete Sections I, II, III, and V.
DE 9C only: if only adjusting the DE 9C, complete Sections I, II, IV, and V.
DE 3D and DE 9C: if adjusting DE 3D and DE 9C, complete all sections.
Section III credit: if requesting a credit (decrease) to SDI or PIT previously reported, you must also complete Line Q.
Refund: SDI and PIT deductions are employee contributions; the EDD cannot refund these amounts unless you first refund the erroneous deductions to the employee(s).
Form W-2: if you have issued Form(s) W-2, do not refund PIT overwithholdings or change the amount reported on the employee(s) Form W-2.
Signature: a signature is required on all adjustments.
| Question | Answer |
|---|---|
| Form Name | Form DE 938 |
| Form Length | 3 pages |
| Fillable? | Yes |
| Fillable fields | 200 |
| Avg. time to fill out | 34 min |
| Edition | 1-23 |
| Where to send | Employment Development Department, PO Box 989073, West Sacramento, CA 95798-9073 |
| Filing deadline | A claim for refund must be filed within 3 years of the last timely date of the quarter being adjusted, 6 months after an assessment becomes final, or 60 days from the date of the overpayment, whichever date occurs later |
| Matches the agency's file | Yes, checked October 2, 2026 |
| Other names | DE 938, DE938, EDD DE 938, Form DE 938, Voluntary Plan for Disability Insurance Quarterly Adjustment Form |
| Official source | Form DE 938 (Rev 1-23), Employment Development Department |
Edd Form De 938 isn’t the one you’re looking for?