The following shows how to fill out and how much to pay on the California Payroll Tax Deposit Coupons. The deposit should be made using your DE - 88 coupons.

1. Enter last payroll date which the payroll covers. For small employers this is generally the last day of the calendar quarter - March 31, June 30, September 30, or December 31.
2. Enter the payment type. For small employers this is generally "Quarterly."
3. Enter the payment quarter in three digit format - YYQ. Thus the second quarter of the year 2001 is entered as 012 where 01 represents 2001 and the 2 represents the second quarter.
4. Enter the payment amounts broken down by type of California payroll tax being deposited.
5. Sign the coupon where indicated.
6. Mail the coupon and your check to the Employment Development Department.