California Income Tax and Withholding

Periodic Returns. Quarterly (Form DE 6) by last day of month following end of quarter required of all employers. Whenever an employer is required to remit federal income taxes withheld on a semi-weekly, monthly, or quarterly basis, and the amount of California income tax withheld exceeds $400, the employer must remit withheld California taxes within the same number of banking days as required under federal law. However, employers not required to make federal monthly deposits must make monthly deposits of state income tax by the 15th day of the following month if $350 or more is withheld in a month or cumulatively for two or more months.

Annual Reconciliation Returns. Form DE 7 due by January 31.

Timely Filing. If the last date for the filing of a report or return falls on a Saturday, Sunday, holiday, or any day which is not a regular working day for the Department, the last timely date for filing such report or return is extended to the next regular working day. A report or return postmarked on the last timely date is considered to be filed timely.