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SDLA Compliance Resource

File Quarterly Payroll Tax Returns (IRS 941 and EDD DE 9/DE 9C)

An implementation guide for reconciling payroll each quarter and filing federal Form 941 and California DE 9 and DE 9C returns on time.

  • Fiscal & Budget
  • Human Resources
Date(s)Form 941 due and DE 9/DE 9C delinquent after: July 31, 2026 (Apr–Jun); November 2, 2026 (Jul–Sep); February 1, 2027 (Oct–Dec); April 30, 2027 (Jan–Mar). DE 9/DE 9C are due the first day of the month after each quarter.
Applies toSchool districts, county offices, and charter schools as employers (the county office often prepares returns for districts on its payroll system)

In Plain Language: As an employer, the LEA must report wages and withholding every quarter: Form 941 to the IRS (federal income tax withholding, Social Security, and Medicare) and DE 9 and DE 9C to the California EDD (state withholding, unemployment, and wage detail). Form 941 is due by the last day of the month after each quarter. EDD treats DE 9 and DE 9C as due on the first day of the month after the quarter and delinquent if filed after the last day of that month. Weekend and holiday dates move to the next business day.

Why this matters

Late or incorrect returns produce penalties and interest, and wage-detail errors affect employees' unemployment and disability claims. Quarterly reconciliation also catches errors before year-end W-2 processing.

Joint ownership

District: payroll and fiscal services reconcile; the county office may prepare and file for districts on its system. Employees: rely on accurate wage reporting.

2026–27 filing dates

QuarterPeriodForm 941 due / DE 9 delinquent after
Q2 2026April–JuneJuly 31, 2026
Q3 2026July–SeptemberNovember 2, 2026
Q4 2026October–DecemberFebruary 1, 2027
Q1 2027January–MarchApril 30, 2027

From quarterly payroll to filed 941 and DE 9 returns: the SDLA ITO workflow

This workflow reconciles a quarter of payroll before it reaches the IRS and EDD. This SDLA ITO (Input, Transformation, Output) graphic shows how the inputs become the outputs in 9 steps.

SDLA ITO: 9 steps. Input: quarterly payroll registers; tax deposits made; employee wage detail. Transformation: reconcile wages and taxes; correct errors; prepare the returns. Output: filed Form 941; filed DE 9 and DE 9C; reconciliation file.
Read down each column, then move to the next: Input identifies what to collect; Transformation covers reconcile wages and taxes; correct errors; prepare the returns; Output delivers filed Form 941; filed DE 9 and DE 9C; reconciliation file. File DE 9/DE 9C early in the month after each quarter; Form 941 and the DE 9 delinquency date fall on the last day (next business day on weekends).

Open the full-size workflow graphic

Implementation workflow

  1. Quarter endClose payroll.Confirm all payrolls for the quarter are final.
  2. Weeks 1–2Reconcile.Tie wages, withholding, and deposits to the ledger.
  3. Week 3Correct and prepare.Fix errors and prepare the returns.
  4. By month endFile.File Form 941 and DE 9/DE 9C before the delinquency date and save confirmations.

Quarterly payroll tax checklist

  • All payrolls in the quarter final.
  • Deposits reconcile to liabilities.
  • Retirement-system coding verified for FICA.
  • Returns filed and confirmations saved.
  • Variances documented for year-end.

Official guidance and help

Source review completed October 25, 2026. Verify whether your county office files on your behalf and confirm weekend-adjusted dates each quarter.