We want to remind employers in Lake County that, if they are directly affected by the Boyles Fire, they may request up to a 2-month extension of time from the Employment Development Department (EDD) to file their state payroll reports and/or deposit payroll taxes without penalty or interest.

• This extension may be granted under section 1111.5 of the California Unemployment Insurance Code (CUIC).

• A request for an extension must be received within 2 months from the original delinquent date of the payment or return.

The request for an extension to report and pay may be in writing or requested by calling the Taxpayer Assistance Center at 1-888-745-3886. For additional information, refer to Information Sheet: State of Emergency or Disaster (DE 231SED) (PDF).

State payroll taxes include Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI) (includes Paid Family Leave), and California Personal Income Tax (PIT). When requesting an extension, employers must specifically state that the request is made pursuant to section 1111.5 of the CUIC and must also provide detailed information as to why the report(s) and/or payment(s) could not be submitted in a timely manner and must be submitted before or within two months of the original delinquent date of the return or payment.

• Section 1111.5 of the CUIC does not include reimbursable Unemployment Insurance payments.

Written requests for extension to report and pay can be mailed to:

• Employment Development Department
  PO Box 826880
  Sacramento, CA 94280-0001

For additional information, please visit:
Emergency and Disaster Assistance for Employers (EDD)

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