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Version: 2.0.0

Create

Create

Use this endpoint to create Form DE 9 / DE 9C (California Quarterly Contribution Return and Report of Wages) for an employer (payer), reporting quarterly payroll tax liability — Unemployment Insurance (UI), Employment Training Tax (ETT), State Disability Insurance (SDI), and Personal Income Tax (PIT) withholding — along with required employee-level wage details for the corresponding quarter.

Form DE 9 and Form DE 9C must be filed every quarter, even if no wages were paid.

2026 California payroll tax highlights:

Tax2026 Taxable Wage Limit (per employee)Rate
UI (Unemployment Insurance)$7,0003.4% for new employers (up to 3 years)
ETT (Employment Training Tax)$7,0000.1%
SDI (State Disability Insurance)No taxable wage limit1.3%
POST StateFilings/CAWHUI/Create 

Request Body

FieldTypeDescription
StateWHRecordsObject[]Object to identify the records.
SequenceIdStringA unique identifier for this record.
Size Range: ..50
ReturnHeaderObjectContains business information.
TaxYearStringThe tax year for which the Form DE 9/9C is to be filed.
Allowed values

2025, 2026

QtrStringThe quarter for which the Form DE 9/9C is to be filed.
Allowed values

"Q1", "Q2", "Q3", "Q4"

BusinessobjectObject to identify the Business Details.
BusinessIdGuidOptional Use the unique Business ID (Generated by TaxBandits) that you received in the response of the Business CREATE Endpoint. If you do not have a Business ID, ignore the field. By giving the Business ID, you do not have to provide all the business information again.
PayerRefstringOptional Your unique identifier for the payer. Can replace BusinessId in future requests.
Size Range: 50
IsDefaultBusinessBooleanWhen set to TRUE, this business will be set as the default across requests that do not specify a business.
TINDetailsobjectTIN information for the business.
FormatstringSpecifies how the TIN is passed.
Allowed values

"PLAIN_TIN" — Pass TIN directly. "TOKENIZED_TIN" — Pass tokenized TIN.

TINTypestringSpecify the TIN type of the business.
Allowed values

"EIN", "SSN", "QI-EIN", "ITIN", "WP-EIN", "WT-EIN", "NQI-EIN", "IRSN"

TINstringThe TIN value according to the Format selected.
IndividualNmobjectRequired when TINType is SSN. Provide individual name fields instead of BusinessNm.
FirstNmstringThe first name of the individual.
Size Range: 20
MiddleNmstringOptional Middle name of the individual.
Size Range: 20
LastNmstringThe last name of the individual.
Size Range: 20
SuffixstringOptional Suffix of the individual's name.
Allowed values

"Jr", "Sr", "I", "II", "III", "IV", "V", "VI", "VII"

BusinessNmstringLegal name of the business. Required when TINType is EIN.
Size Range: 75
NameCtrlstringName control of the business as registered with the IRS.
Size Range: 3..4
DBADetailsobject[]Optional DBA (Doing Business As) information.
DBANmstringName of the DBA.
Size Range: 75
DBARefstringUnique identifier for the DBA.
Size Range: 1-50
DBAIdGuidTaxBandits-generated DBA identifier.
Addressobject[]Address information of the DBA.
Address1stringStreet address or PO Box.
Size Range: 46
Address2stringOptional Suite or apartment number.
Size Range: 46
CitystringDBA's city.
Size Range: 50
ProvinceOrStatestringDBA's province or state name.
When the country code is US:
Allowed values

"AL", "AK", "AZ", "AR", "CA", "CO", "CT", "DE", "DC", "FL", "GA", "HI", "ID", "IL", "IN", "IA", "KS", "KY", "LA", "ME", "MD", "MA", "MI", "MN", "MS", "MO", "MT", "NE", "NV", "NH", "NJ", "NM", "NY", "NC", "ND", "OH", "OK", "OR", "PA", "RI", "SC", "SD", "TN", "TX", "UT", "VT", "VA", "WA", "WV", "WI", "WY", "AS", "FM", "GU", "MH", "MP", "PW", "PR", "VI", "AA", "AE", "AP"

When the country code is CA:
Allowed values

"AB", "BC", "MB", "NB", "NL", "NT", "NS", "NU", "ON", "PE", "QC", "SK", "YT"

Note: The size range is set to 50 for all countries except the United States and Canada.
ZipcdstringDBA's ZIP code.
Size Range: 5-16
CountrystringDBA's 2-character country code.
Allowed values

"US","AF", "AX", "AL", "AG", "AQ", "AN", "AO", "AV", "AY", "AC", "AR", "AM", "AA", "AT", "AS", "AU", "AJ", "BF", "BA", "FQ", "BG", "BB", "BO", "BE", "BH", "BN", "BD", "BT", "BL", "BK", "BC", "BV", "BR", "IO", "VI", "BX", "BU", "UV", "BM", "BY", "CB", "CM", "CA", "CV", "CJ", "CT", "CD", "CI", "CH", "KT", "IP", "CK", "CO", "CN", "CF", "CG", "CW", "CR", "CS", "IV", "HR", "CU", "UC", "CY", "EZ", "DA", "DX", "DJ", "DO", "DR", "TT", "EC", "EG", "ES", "EK", "ER", "EN", "ET", "FK", "FO", "FM", "FJ", "FI", "FR", "FP", "FS", "GB", "GA", "GG", "GM", "GH", "GI", "GR", "GL", "GJ", "GQ", "GT", "GK", "GV", "PU", "GY", "HA", "HM", "VT", "HO", "HK", "HQ", "HU", "IC", "IN", "ID", "IR", "IZ", "EI", "IS", "IT", "JM", "JN", "JA", "DQ", "JE", "JQ", "JO", "KZ", "KE", "KQ", "KR", "KN", "KS", "KV", "KU", "KG", "LA", "LG", "LE", "LT", "LI", "LY", "LS", "LH", "LU", "MC", "MK", "MA", "MI", "MY", "MV", "ML", "MT", "IM", "RM", "MR", "MP", "MX", "MQ", "MD", "MN", "MG", "MJ", "MH", "MO", "MZ", "WA", "NR", "BQ", "NP", "NL", "NC", "NZ", "NU", "NG", "NI", "NE", "NF", "CQ", "NO", "MU", "OC", "PK", "PS", "LQ", "PM", "PP", "PF", "PA", "PE", "RP", "PC", "PL", "PO", "RQ", "QA", "RO", "RS", "RW", "TB", "RN", "WS", "SM", "TP", "SA", "SG", "RI", "SE", "SL", "SN", "NN", "LO", "SI", "BP", "SO", "SF", "SX", "OD", "SP", "PG", "CE", "SH", "SC", "ST", "SB", "VC", "SU", "NS", "SV", "WZ", "SW", "SZ", "SY", "TW", "TI", "TZ", "TH", "TO", "TL", "TN", "TD", "TS", "TU", "TX", "TK", "TV", "UG", "UP", "AE", "UK", "UY", "UZ", "NH", "VE", "VM", "VQ", "WQ", "WF", "WI", "YM", "ZA", "ZI"

EmailstringOptional Email address of the business.
Size Range: ..100
AddressobjectPrimary address of the business.
Address1stringStreet address or PO Box of the business.
Size Range: 46
Address2stringOptional Suite or apartment number of the business.
Size Range: 46
CitystringCity of the business.
Size Range: 50
ProvinceOrStatestringProvince or state name of the business.
When the country code is US:
Allowed values

"AL", "AK", "AZ", "AR", "CA", "CO", "CT", "DE", "DC", "FL", "GA", "HI", "ID", "IL", "IN", "IA", "KS", "KY", "LA", "ME", "MD", "MA", "MI", "MN", "MS", "MO", "MT", "NE", "NV", "NH", "NJ", "NM", "NY", "NC", "ND", "OH", "OK", "OR", "PA", "RI", "SC", "SD", "TN", "TX", "UT", "VT", "VA", "WA", "WV", "WI", "WY", "AS", "FM", "GU", "MH", "MP", "PW", "PR", "VI", "AA", "AE", "AP"

When the country code is CA:
Allowed values

"AB", "BC", "MB", "NB", "NL", "NT", "NS", "NU", "ON", "PE", "QC", "SK", "YT"

Note: The size range is set to 50 for all countries except the United States and Canada.
ZipCdstringZIP code of the business.
Size Range: 5-16
Countrystring2-character country code of the business.
Allowed values

"US","AF", "AX", "AL", "AG", "AQ", "AN", "AO", "AV", "AY", "AC", "AR", "AM", "AA", "AT", "AS", "AU", "AJ", "BF", "BA", "FQ", "BG", "BB", "BO", "BE", "BH", "BN", "BD", "BT", "BL", "BK", "BC", "BV", "BR", "IO", "VI", "BX", "BU", "UV", "BM", "BY", "CB", "CM", "CA", "CV", "CJ", "CT", "CD", "CI", "CH", "KT", "IP", "CK", "CO", "CN", "CF", "CG", "CW", "CR", "CS", "IV", "HR", "CU", "UC", "CY", "EZ", "DA", "DX", "DJ", "DO", "DR", "TT", "EC", "EG", "ES", "EK", "ER", "EN", "ET", "FK", "FO", "FM", "FJ", "FI", "FR", "FP", "FS", "GB", "GA", "GG", "GM", "GH", "GI", "GR", "GL", "GJ", "GQ", "GT", "GK", "GV", "PU", "GY", "HA", "HM", "VT", "HO", "HK", "HQ", "HU", "IC", "IN", "ID", "IR", "IZ", "EI", "IS", "IT", "JM", "JN", "JA", "DQ", "JE", "JQ", "JO", "KZ", "KE", "KQ", "KR", "KN", "KS", "KV", "KU", "KG", "LA", "LG", "LE", "LT", "LI", "LY", "LS", "LH", "LU", "MC", "MK", "MA", "MI", "MY", "MV", "ML", "MT", "IM", "RM", "MR", "MP", "MX", "MQ", "MD", "MN", "MG", "MJ", "MH", "MO", "MZ", "WA", "NR", "BQ", "NP", "NL", "NC", "NZ", "NU", "NG", "NI", "NE", "NF", "CQ", "NO", "MU", "OC", "PK", "PS", "LQ", "PM", "PP", "PF", "PA", "PE", "RP", "PC", "PL", "PO", "RQ", "QA", "RO", "RS", "RW", "TB", "RN", "WS", "SM", "TP", "SA", "SG", "RI", "SE", "SL", "SN", "NN", "LO", "SI", "BP", "SO", "SF", "SX", "OD", "SP", "PG", "CE", "SH", "SC", "ST", "SB", "VC", "SU", "NS", "SV", "WZ", "SW", "SZ", "SY", "TW", "TI", "TZ", "TH", "TO", "TL", "TN", "TD", "TS", "TU", "TX", "TK", "TV", "UG", "UP", "AE", "UK", "UY", "UZ", "NH", "VE", "VM", "VQ", "WQ", "WF", "WI", "YM", "ZA", "ZI"

ContactDetailsobject[]Details of the person the IRS can contact regarding the given business.
FirstNmstringFirst name of the contact person.
Size Range: 20
MiddleNmstringOptional Middle name of the contact person.
Size Range: 20
LastNmstringLast name of the contact person.
Size Range: 20
SuffixstringOptional The suffix of the contact person.
Allowed values

"Jr", "Sr", "I", "II", "III", "IV", "V", "VI", "VII"

PhonestringOptional Phone number of the contact person.
Size Range: 10 digits
PhoneExtnstringOptional Phone extension number.
Size Range: 5
EmailstringOptional Email address of the contact person.
Size Range: ..100
FaxstringOptional Fax number of the contact person.
Size Range: 10 digits
SigningAuthorityObjectDetails of the person authorized to sign the return.
FirstNmStringFirst name of the signatory.
Size Range: 20
MiddleNmStringOptional Middle name of the signatory.
Size Range: 20
LastNmStringLast name of the signatory.
Size Range: 20
SuffixStringOptional The suffix of the signatory.
Allowed values

"Jr", "Sr", "I", "II", "III", "IV", "V", "VI", "VII"

PhoneStringOptional Phone number of the signatory.
Size Range: 10 digits
PhoneExtnStringOptional Phone extension number of the signatory.
Size Range: 5
BusinessMemberTypeStringOptional Title or role of the signatory.
Allowed values

"CORPORATESECRETARY", "SECRETARYTREASURER", "PARTNER", "GENERALPARTNER", "LIMITEDPARTNER", "LLCMEMBER", "MANAGINGMEMBER", "MANAGER", "TAXMATTERPARTNER", "PRESIDENT", "VICEPRESIDENT", "CORPORATETREASURER", "TREASURER", "ASSISTANTTREASURER", "CHIEFACCOUNTINGOFFICER", "CHIEFEXECUTIVEOFFICER", "CHIEFFINANCIALOFFICER", "TAXOFFICER", "CHIEFOPERATINGOFFICER", "CORPORATEOFFICER", "EXECUTIVEDIRECTOR", "DIRECTOR", "CHAIRMAN", "EXECUTIVEADMINISTRATOR", "RECEIVER", "PASTOR", "ASSISTANTTORELIGIOUSLEADER", "REVEREND", "PRIEST", "MINISTER", "RABBI", "LEADEROFRELIGIOUSORGANIZATION", "SECRETARY", "DIRECTOROFTAXATION", "DIRECTOROFPERSONNEL", "ADMINISTRATOR", "EXECUTOR", "TRUSTEE", "FIDUCIARY", "OWNER", "SOLEPROPRIETOR", "MEMBER", "SOLEMEMBER", "REPORTINGAGENT"

ReturnDataObject[]Identifies the Form DE 9/9C data.
FormDE9ObjectCalifornia withholding/UI tax return.
AccNumStringCalifornia withholding account number.
Size Range: 8 Sample Format: "99999999"
BranchCdStringBranch Code to identify a specific business location or branch under the given account number.
Size Range: ..3 Sample Format: "999"
IsNoWageRptdBooleanIf true, identifies that no wages have been paid for the quarter.
IsFinalReturnBooleanIf true, identifies that the business has ceased operations or had no employees during that quarter.
OperationCeasedDtStringDate on which the business ceased operations or had no employees during that quarter. Enter the date in a valid format: MM/DD/YYYY or MM-DD-YYYY or M/D/YYYY or M-D-YYYY.
TotGrossWagesNumberTotal subject wages paid for the quarter.
Size Range: 0-9999999999.99
UITaxRateNumberUnemployment Insurance (UI) rate.
Size Range: 0-100
TotTaxableWagesNumberUnemployment Insurance (UI) wages for the quarter.
Size Range: 0-9999999999.99
UITaxDueNumberEmployer's contributions on Unemployment Insurance for the quarter.
Size Range: 0-9999999999.99
ETTTaxDueNumberEmployer's contributions on Employment Training Tax for the quarter.
Size Range: 0-9999999999.99
SDITaxableWagesNumberState Disability Insurance (SDI) wages for the quarter.
Size Range: 0-9999999999.99
SDITaxDueNumberEmployer's contributions to State Disability Insurance for the quarter.
Size Range: 0-9999999999.99
PITWHNumberPersonal Income Tax (PIT) withheld for the quarter.
Size Range: 0-9999999999.99
TotTaxDueNumberTotal tax liability for the quarter.
Size Range: 0-9999999999.99
TotTaxPaidNumberTotal contributions and withholdings paid for the quarter.
Size Range: 0-9999999999.99
BalanceDueNumberTotal amount due for the quarter.
Size Range: 0-9999999999.99
NumOfEmpObjectIdentifies the total number of employees for the quarter.
TotMonth1EmpNumberTotal number of employees reported for month 1 of the quarter.
Size Range: ..9999999
TotMonth2EmpNumberTotal number of employees reported for month 2 of the quarter.
Size Range: ..9999999
TotMonth3EmpNumberTotal number of employees reported for month 3 of the quarter.
Size Range: ..9999999
EmpDetailsObject[]Object that contains the information of the employees for the business.
EmployeeSequenceIdStringA unique reference ID for the submission that can be used to identify a particular employee. The Sequence ID will be returned in the response for your reference.
EmployeeIdGuidOptional A unique identifier generated by TaxBandits for an employee. You can use this ID for your future reference to Update.
EmployeeRefStringOptional Your unique identifier for the Employee.
Size Range: 1-50
SSNStringThe nine-digit SSN of the employee.
Size Range: 9-11 digits
FirstNmStringFirst name of the employee.
Size Range: ..20
MiddleNmStringMiddle name of the employee.
Size Range: ..20
LastNmStringLast name of the employee.
Size Range: ..20
SuffixStringSuffix of the individual.
Allowed values

"Jr", "Sr", "I", "II", "III", "IV", "V", "VI", "VII"

WageCodeStringWage plan code for the employee.
Allowed values

"S", "U", "J", "L", "R", "A", "P"

TotalWagesNumberTotal subject wages paid for the employee.
Size Range: 0-9999999999.99
PITWagesNumberPersonal Income Tax (PIT) wages paid for the employee.
Size Range: 0-9999999999.99
PITTaxWHNumberPersonal Income Tax (PIT) withheld for the employee.
Size Range: 0-9999999999.99

Response Body

FieldTypeDescription
SubmissionIdGuidUnique identifier for a submission.
SuccessRecordsobject[]Provides detailed information about the success status of Form DE9 records.
SequenceIdstringA unique reference ID for the submission that can be used to identify a particular record. The Sequence ID will be returned in the response for your reference.
BusinessIdGuidUnique identifier for the business (payer) generated by TaxBandits.
PayerRefstringUnique identifier for the business (payer) provided by you.
RecordIdGuidA unique identifier generated by TaxBandits when a Form DE9 return is created.
FormTypestringReturns the type of UI form.
EmployeeDataobject[]Object to identify the employee details.
EmployeeIdGuidReturns the unique identifier of the employee generated by TaxBandits.
StatusstringReturns the record status.
StatusTsstringReturns the date and time when the return was created.
InfostringProvides additional information about the return.
Errorsobject[]Displays error information related to the state returns of Form DE9.
IdstringReturns the validation error ID.
NamestringName of the validation error.
ErrorRecordsobject[]Provides detailed information about the error status of Form DE9 records.
SequenceIdstringA unique reference ID for the submission that can be used to identify a particular record. The Sequence ID will be returned in the response for your reference.
RecordIdGuidUnique identifier for the record.
Errorsobject[]Displays detailed error information.
IdstringReturns the validation error ID.
NamestringName of the validation error.
MessagestringDescription of the validation error.

Request JSON​

Return with Business as EIN and US address

{
"StateWHRecords": [
{
"SequenceId": "01",
"ReturnHeader": {
"TaxYear": "2026",
"Qtr": "Q3",
"Business": {
"IsDefaultBusiness": true,
"TINDetails": {
"Format": "PLAIN_TIN",
"TINType": "EIN",
"TIN": "48-7789830"
},
"BusinessNm": "Snowdaze LLC",
"NameCtrl": "FIRE",
"DBADetails": {
"DBANm": "Iceberg Icecreams",
"DBARef": "DBA1001",
"DBAId": null,
"Address": {
"Address1": "123 Main St",
"Address2": "Suite 1001",
"City": "Rock Hill",
"ProvinceOrState": "SC",
"ZipCd": "29730",
"Country": "US"
}
},
"Address": {
"Address1": "123 Main St",
"Address2": "Suite 1001",
"City": "Rock Hill",
"ProvinceOrState": "SC",
"ZipCd": "29730",
"Country": "US"
},
"ContactDetails": {
"FirstNm": "James",
"MiddleNm": "A",
"LastNm": "Anderson",
"Suffix": "Jr",
"Phone": "8035551234",
"PhoneExtn": "101",
"Email": "contact@snowdaze.com",
"Fax": "8035555678"
},
"BusinessType": "ESTE",
"SigningAuthority": {
"FirstNm": "Ambrane",
"MiddleNm": "A",
"LastNm": "Cavil",
"Suffix": "Jr",
"Phone": "8035551000",
"PhoneExtn": "111",
"BusinessMemberType": "ADMINISTRATOR"
}
}
},
"ReturnData": {
"FormDE9": {
"AccNum": "12352114",
"BranchCd": "566",
"IsNoWageRptd": false,
"IsFinalReturn": true,
"OperationCeasedDt": "02/02/2026",
"TotGrossWages": 50000,
"UITaxRate": "1",
"TotTaxableWages": 25000,
"UITaxDue": 250,
"ETTTaxDue": 25,
"SDITaxableWages": 20000,
"SDITaxDue": 260,
"PITWH": 5000,
"TotTaxDue": 5535,
"TotTaxPaid": 1000,
"BalanceDue": 4535,
"NumOfEmp": {
"TotMonth1Emp": 2,
"TotMonth2Emp": 0,
"TotMonth3Emp": 0
},
"EmpDetails": [
{
"EmployeeSequenceId": "1",
"EmployeeId": null,
"SSN": "332543301",
"FirstNm": "Kelly",
"MiddleNm": "A",
"LastNm": "Roger",
"Suffix": "Sr",
"WageCode": "S",
"TotalWages": 30000,
"PITWages": 25000,
"PITTaxWH": 3000
},
{
"EmployeeSequenceId": "12",
"EmployeeId": null,
"SSN": "572154302",
"FirstNm": "Jason",
"MiddleNm": "",
"LastNm": "Samuel",
"Suffix": "",
"WageCode": "S",
"TotalWages": 20000,
"PITWages": 20000,
"PITTaxWH": 2000
}
]
}
}
}
]
}

Response JSON​

Success Response - This is a sample response for successful API requests.

{
"SubmissionId": "01a0e6d4-4d61-77f5-bb55-1eb1d880a1af",
"SuccessRecords": [
{
"SequenceId": "01",
"BusinessId": "10849a59-dc25-4717-bb1e-c2e9b0135646",
"PayerRef": null,
"RecordId": "01a0e6d4-5053-70d8-8bfb-e6b74e1c9d99",
"FormType": "DE9",
"EmployeeData": [
{
"EmployeeId": "e0aa23de-b3f3-4fbf-b1a4-7fafe1e6237b",
"EmployeeRef": null
},
{
"EmployeeId": "d460d26b-c9d3-45ff-8d3e-615b40aba076",
"EmployeeRef": null
}
],
"Status": "CREATED",
"StatusTs": "2026-09-28 03:04:29 -04:00",
"Info": null,
"Errors": null
}
],
"ErrorRecords": null,
"Errors": null
}