Filing Requirements for Employers

If the PTA is an employer, it must follow rules set up by the IRS, Social Security Administration, and the California Employment Development Department (EDD).

Employers must:

  • Make timely payroll withholding deposits;
  • Make quarterly federal and state payroll withholding reports within one month of the close of each payroll quarter, using IRS Form 941 and State Form DE-6;
  • Issue IRS Form 1099-NEC to all independent contractors by January 31, if the PTA pays $600 or more during the calendar year to any unincorporated business or person for services rendered or in payment for a grant, award, or scholarship; Form 1099-NEC is not required to be issued to corporations or to those paid less than $600;
  • Issue IRS Form W-2 to payroll employees by January 31 for the previous calendar year;
  • Report IRS Form 1099 and Form W-2 information to federal and state agencies as well as the Social Security Administration by February 28 for the previous calendar year, using IRS Form 1096 (Annual Summary and Transmittal of US Information Returns); and
  • Report individuals who are independent contractors to the California EDD on State Form DE 542, Report of Independent Contractor(s) within 20 days of making payments of or entering into a contract for $600 or more within any calendar year.
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