Request for Preliminary Worker Classification
Assessment or Audit Lead Referral
Purpose
This form may be used by a worker who believes that he/she is
misclassified as an independent contractor or to provide
information on the business entity to the Employment
Development Department (EDD) as a potential employment tax
audit lead. Please indicate the action you wish the EDD to take
by checking one of the boxes below.
General Information
This form is designed to cover many work activities. Some of the
questions may not apply to you. You should answer all of the
questions or mark them “UNKNOWN” or “DOES NOT APPLY.”
PLEASE TYPE OR PRINT ALL INFORMATION CLEARLY
If additional space is needed, please attach another sheet. If
you require assistance in the completion of this form, contact
the nearest Employment Tax Office listed on the EDD website
at www.edd.ca.gov/office_locator/ or call 888-745-3886.
Upon completion, return to:
EMPLOYMENT DEVELOPMENT DEPARTMENT
FACD Audit Section, MIC 94
PO Box 826880
Sacramento, CA 94280-0001
Check either the “OPINION” or “AUDIT LEAD” box:
OPINION
I am requesting an opinion on whether I am an employee
or an independent contractor of the entity for which I am
currently working.
This opinion is for your information and the entity will not be
notified of the EDD’s opinion without your permission. However,
it is the EDD’s practice to encourage employer voluntary
compliance.
Sharing the opinion with the entity will assist the entity in
meeting its obligations under the California Unemployment
Insurance Code. May the EDD supply the entity with a copy of
the opinion?
Yes
No
If you checked “No,” the entity will not be contacted. If you
checked “Yes,” the EDD’s notification to the entity will not
include your name, address, Social Security number, or a copy
of this form.
The EDD’s determination will not affect your future eligibility for
employee-related benefits, such as California Unemployment
Insurance and State Disability Insurance.* If you file a claim for
benefits, a separate determination will be made to determine
your eligibility.
* Includes Paid Family Leave (PFL)
AUDIT LEAD
I am providing information to the EDD as a potential
employment tax audit lead. I recognize that if the EDD
does conduct an audit, this form may be shared with
the entity.
The law provides that all information contained in the entity’s file
be open to examination by the entity being audited. If you
object to your name being disclosed to the entity, leave the
worker identity portion of this form blank. (Copies of any
contracts you have with the entity or other documentation that
you attach to the questionnaire should have your name,
address, and Social Security number blacked out in order to
prevent your identity from being disclosed.)
If you wish to remain anonymous and are also requesting an
opinion, please submit two separate requests (DE 230) with the
worker identification completed for the “Opinion” request and the
worker identity blank for the “Audit Lead.”
The information you provide will be forwarded to a local
Employment Tax Office.
NAME OF WORKER
NAME OF ENTITY
LAST FOUR DIGITS OF SOCIAL SECURITY NUMBER
NAME OF OWNER
ADDRESS
(CITY)
(STATE)
(ZIP CODE)
ENTITY
(CITY)
(STATE)
(ZIP CODE)
PHONE NUMBER (INCLUDING AREA CODE)
PHONE NUMBER (INCLUDING AREA CODE)
(Do not complete the worker identity information if you are providing an audit lead and wish to remain anonymous.)
DE 230 Rev. 4 (9-15) Page 1 of 6 CU
(INTERNET)
1a. Date you were hired:
b. Are you currently working for this business entity? Yes No
c. If “No,” please provide the date last worked and explain why you were terminated, laid off, or quit:
(If you are not currently working for this entity and you are requesting an opinion of your personal employment status,
please do not submit this form because opinions are only provided to workers currently working with the entity.
Complete the remainder of the form only if you are submitting this as an audit lead or are currently working
with the entity.)
2. Provide a brief description of the entity’s business operations (e.g., drug store, farmer, construction):
3. State your occupation, title, and give a complete description of the services you provide:
4. Estimate the number of workers performing the same services as you for the entity:
5. How did you learn of the job (e.g., advertisement on the Internet or in a newspaper, word of mouth)? Please attach a
copy of the job announcement, if you have a copy.
6. What were the requirements for your position (e.g., previous experience, education):
7. Are your services performed under a written agreement or contract? Yes No
IfYes,” please attach a copy.
8. If the agreement is not in writing, no copy is available, or the terms of the written agreement are not complied with in
practice, describe the actual terms and conditions of the arrangement:
9a. How is your pay calculated: Fixed Salary Commission Hourly Other
Amount: $ per $ per hour
If Other,please explain:
b. Are you guaranteed a minimum pay? Yes No
IfYes,” please state the minimum pay and frequency of the payment.
c. Who set the pay rate? Worker Business Entity Negotiated Other
If “Negotiated,” please explain:
If “Other,” please explain:
d. Were you paid in regular intervals? Yes No
If “Yes,” what was the frequency? Daily Weekly Monthly Other
If “Other,” please explain:
DE 230 Rev. 4 (9-15) (INTERNET) Page 2 of 6
10a. Are you paid by cash or check?
b. Are deductions made? Yes No
IfYes,what deductions are made?
11. If you performed services for the entity in the prior calendar year, did you receive a: Form 1099 Form W-2
Other If “Other, please explain:
12. Does the entity provide you with a pension program, bonuses, paid vacations, sick pay, etc.? Yes No
If “Yes,” explain:
13. Does the entity carry workers’ compensation insurance on you? Yes No Unknown
14a. Can the entity discharge you or lay you off at any time? Yes No
IfYes,” please explain (how, when, what amount):
b. Is any notice required? Yes No
IfYes,” please explain:
15a. Would you be liable to the entity if you quit before the job was complete? Yes No
IfYes,” please explain (how, when, what amount):
b. Would the entity be liable to you if the entity discharged you without notice or before the job was complete?
Yes No
IfYes,” please explain (how, when, what amount):
16. Was it agreed or understood that you would perform the services personally? Yes No
If “No,” please explain:
17a. Do you have helpers? Yes No
IfYes,” answer questions 17b through 17g.
If “No,” go to question 18.
b. Who hired the helpers? You The entity Unknown
c. Who can discharge the helpers? You The entity Unknown
d. Who pays the helpers? You The entity Unknown
e. If you pay the helpers, does the entity reimburse you? Yes No Unknown
f. Wh
at services do the helpers perform?
g. Are Social Security/Medicare (FICA), State Disability Insurance (SDI), and income taxes withheld from the helpers
wages?
Yes No Unknown
IfYes,who reports and pays these taxes?
DE 230 Rev. 4 (9-15) (INTERNET) Page 3 of 6
18a. Does the entity allow you to provide services for others during the same time periods services are performed for the
entity? Yes No Unknown
IfYes,” answer questions 18b through 18e.
If “No,” or “Unknown,” go to question 19.
b. What percent of your total working time do you spend working for others?
c. What percent of your total income is earned from others?
d. Describe any services you performed for others:
e. Are you required to give the entity first priority over your work for others? Yes No
19a. Do you provide any tools, instrumentalities, and/or facilities needed to perform services for the entity? Yes No
If “Yes,” describe the tools, instrumentalities, and/or facilities, and their approximate value:
b. List any tools, instrumentalities, and/or facilities furnished by the entity and their approximate value:
c. Were you required to wear a uniform or identification badge? Yes No
If “Yes,” describe what you were required to wear:
Who paid for the items?
20a. Do you incur any expenses that you pay in connection with the services you perform for the entity?
Please discuss:
b. Are you reimbursed by the entity for any expenses? Yes No
If “Yes,” describe those expenses and the amounts reimbursed:
21. Do you perform services for the entity under: Your Business Name The Entity’s Name
22. Do you advertise or maintain a business listing in the phone directory, a trade journal, Internet, etc.?
Yes No
23. Do you hold yourself out to the public as available to provide services of this nature? Yes No
If “Yes,” please explain:
24. Do you have an office or shop of your own? Yes No
If “Yes,” where (is the office in your home or is it rented office space?):
DE 230 Rev. 4 (9-15) (INTERNET) Page 4 of 6
25a. Is a license or certificate required to perform the services you perform for the entity? Yes No
If “Yes,” do you possess such a license or certificate? Yes No
If “Yes,” does the entity possess such a valid license or certificate? Yes No Unknown
b. Who issued the license or certificate to you and/or the entity? State the type and number for your license or
certificate and/or the entity’s:
c. Who paid the license or certificate fee?
26. How does the entity engage your services: Full-time Part-time Particular job Indefinite period
Other, please explain:
27. Does the entity require you to perform your services during a scheduled time? Yes No
If “Yes,” please explain:
28a. Were you provided training by the entity? Yes No
If “Yes,” what kind and how often?
b. Who paid for the training expenses?
c.
Were you given an orientation by the entity?
No
If “Yes,” please describe:
29. Are you required to follow a work schedule specifying days and hours in which the work had to be performed?
Yes No
If “Yes,” please provide work schedule:
Who established the work schedule?
30. Does the entity give you instructions on how to perform your services? Yes No
If “Yes,” explain the nature of the instructions:
31. Can the entit
y change the methods you use in performing your services or otherwise direct you as to how to perform
your work? Yes No
Explain your answer:
32a. Are y
ou required to provide reports to the entity or its representative on the status or progress of your services for
the entity? Yes No
If “Yes,” how often?
b. For what purpose?
c. In what manner (in person, in writing, by phone, time record, e-mail, entity’s website, etc.)?
Please attach copies of report forms used in reporting to the entity.
DE 230 Rev. 4 (9-15) (INTERNET) Page 5 of 6
Yes
33. If you do not produce or accept a certain amount of work regularly or achieve certain performance goals will the
entity terminate your services?
Yes No
If “Yes,” please explain:
34. How do you normally report earnings for income tax purposes? Wages Self-employment Income
35. Could you in any way incur a financial loss from the services that you perform for the entity? Yes No
IfYes,” please explain:
36. Has any other
governmental agency ruled on the status of services performed by you for this entity?
Yes No
If “Yes,” please attach a copy of the ruling and explain:
37. Please ex
plain why you believe you are an employee or an independent contractor of the entity?
(If you wish to remain anonymous, do not complete below.)
I declare that all copies of contracts and all statements submitted are true, correct, and complete to the best of my
knowledge and belief. If any misrepresentation has been made or facts have been omitted, I understand that the
determination will not be valid and will not be binding upon the EDD.
_______________
____________________ ______________________________ _____________________
(NAME PRINTED) (SIGNATURE) (DATE)
DE 230 Rev. 4 (9-15) (INTERNET) Page 6 of 6
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