The California DE 4 form, known as the Employee’s Withholding Allowance Certificate, is a document that employees use to inform their employers about the correct amount of state income tax to withhold from their paychecks. This form allows individuals to claim withholding allowances based on their personal circumstances, which can significantly impact their take-home pay. To ensure accurate withholding, it is essential to complete the DE 4 form correctly; you can start by filling it out using the button below.
The California DE 4 form, officially known as the Employee’s Withholding Allowance Certificate, plays a crucial role in determining how much state income tax is withheld from an employee's paycheck. This form is essential for ensuring that the correct amount of California Personal Income Tax (PIT) is deducted, reflecting the employee's specific tax obligations. To complete the DE 4, individuals must provide personal information such as their name, Social Security number, and address, as well as their filing status—options include single, married with one income, married with two or more incomes, or head of household. The form allows employees to claim withholding allowances based on their unique financial situations, including dependents and potential itemized deductions. If individuals wish to have additional amounts withheld or claim exemption from withholding, they can indicate this on the form. It is important to note that if the DE 4 is not submitted, employers will default to a single status with zero allowances, which may lead to higher tax withholding than necessary. Additionally, the DE 4 must be updated annually to maintain any claimed exemptions, particularly for those who qualify under specific military provisions. Understanding how to accurately fill out the DE 4 is vital for managing tax liabilities effectively and avoiding any potential penalties for under-withholding.
Clear Form
Employee’s Withholding Allowance Certificate
Complete this form so that your employer can withhold the correct California state income tax from your pay.
Personal Information
First, Middle, Last Name
Social Security Number
Address
Filing Status
Single or Married (with two or more incomes)
City
State ZIP Code
Married (one income)
Head of Household
1.Use Worksheet A for Regular Withholding allowances. Use other worksheets on the following pages as applicable. 1a. Number of Regular Withholding Allowances (Worksheet A)
1b. Number of allowances from the Estimated Deductions (Worksheet B)
1c. Total Number of Allowances you are claiming
2.Additional amount, if any, you want withheld each pay period (if employer agrees), (Worksheet C)
OR
Exemption from Withholding
3. I claim exemption from withholding for 2025, and I certify I meet both conditions for exemption.
(Check box here)
4.I certify under penalty of perjury that I am not subject to California withholding. I meet the conditions set forth under the Service Member Civil Relief Act, as amended by the Military Spouses Residency Relief Act
and the Veterans Benefits and Transition Act of 2018.
Under penalty of perjury, I certify that the number of withholding allowances claimed on this certificate does not exceed the number to which I am entitled or, if claiming exemption from withholding, that I am entitled to claim the exempt status.
Employee’s Signature
Date
Employer’s Section: Employer’s Name and Address
California Employer Payroll Tax Account Number
The Employee’s Withholding Allowance Certificate (DE 4) is for
California Personal Income Tax (PIT) withholding purposes only. The DE 4 is used to compute the amount of taxes to be withheld from your wages, by your employer, to accurately reflect your state tax withholding obligation.
As of January 1, 2020, the Employee’s Withholding Allowance Certificate (Form W-4) from the Internal Revenue Service (IRS) is used for federal income tax withholding only. You must file the state form DE 4 to determine the appropriate California PIT withholding.
If you do not provide your employer a completed DE 4, your employer must use Single with Zero withholding allowance.
Check Your Withholding: After your DE 4 takes effect, compare the state income tax withheld with your estimated total annual tax. For state withholding, use the worksheets on this form.
Exemption From Withholding: If you wish to claim exempt, complete the federal Form W-4 and the state DE 4. You may claim exempt from withholding California income tax if you meet both of the following conditions for exemption:
1.You did not owe any federal and state income tax last year, and
2.You do not expect to owe any federal and state income tax this year.
If you continue to qualify for the exempt filing status, a new DE 4 designating exempt must be submitted by February 15 each year to continue your exemption. If you are not having federal and state income tax withheld this year but expect to have a tax liability next year, you are required to give your employer a new DE 4 by December 1.
Member Service Civil Relief Act: Under this act, as provided by the Military Spouses Residency Relief Act and the Veterans Benefits and Transition Act of 2018, you may be exempt from California income tax withholding on your wages if
(i)Your spouse is a member of the armed forces present in California in compliance with military orders;
(ii)You are present in California solely to be with your spouse; and
(iii)You maintain your domicile in another state.
If you claim exemption under this act, check the box on Line 4. You may be required to provide proof of exemption upon request.
DE 4 Rev. 55 (5-25) (INTERNET)
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CU
The California Employer’s Guide (DE 44) (edd.ca.gov/pdf_pub_ctr/de44.pdf) provides the income tax withholding tables. This publication can be found by visiting Payroll Taxes - Forms and Publications (edd.ca.gov/Payroll_Taxes/Forms_and_ Publications.htm). To assist you in calculating your tax liability, visit the Franchise Tax Board (FTB) (ftb.ca.gov).
If you need information on your last California Resident Income Tax Return (FTB Form 540), visit the FTB (ftb.ca.gov).
Notification: The burden of proof rests with the employee to show the correct California income tax withholding. Pursuant to section 4340-1(e) of Title 22, California Code of Regulations (CCR) (govt. westlaw.com/calregs/Search/Index), the FTB or the EDD may require an employer to submit a Form W-4 or DE 4 when such forms are necessary for the administration of the withholding tax programs.
Penalty: You may be fined $500 if you file, with no reasonable basis, a DE 4 that results in less tax being withheld than is properly allowable. Criminal penalties apply for willfully supplying false or fraudulent information or failing to supply information requiring an increase in withholding. This is provided by section 13101 of the California Unemployment Insurance Code (leginfo. legislature.ca.gov/faces/codes.xhtml) and section 19176 of the Revenue and Taxation Code (leginfo.legislature.ca.gov/ faces/codes.xhtml).
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Worksheets
Instructions — 1 — Allowances*
When determining your withholding allowances, you must consider your personal situation:
—Do you claim allowances for dependents or blindness?
—Will you itemize your deductions?
—Do you have more than one income coming into the household?
Two-Earners or Multiple Incomes: When earnings come from more than one source, under-withholding may occur. If you have a working spouse or more than one job, it is best to check the box “Single or Married (with two or more incomes).” Figure the total number of allowances you are entitled to claim on all jobs using only one DE 4 form. Claim allowances with one employer.
Do not claim the same allowances with more than one employer. Your withholding will usually be most accurate when all allowances are claimed on the DE 4 filed for the highest paying job and zero allowances are claimed for the others.
Married But Not Living With Your Spouse: You may check the “Head of Household” marital status box if you meet all of the following:
(1)Your spouse will not live with you at any time during the year;
(2)You will furnish over half of the cost of maintaining a home for the entire year for yourself and your child or stepchild who qualifies as your dependent; and
(3)You will file a separate return for the year.
Head of Household: To qualify, you must be unmarried or legally separated from your spouse and pay more than 50 percent of the costs of maintaining a home for the entire year for yourself and your dependent(s) or other qualifying individuals. Cost of maintaining the home includes such items as rent, property insurance, property taxes, mortgage interest, repairs, utilities, and cost of food. It does not include the individual’s personal expenses or any amount which represents value of services performed by a member of the household of the taxpayer.
Worksheet A
Regular Withholding Allowances
(A) Allowance for yourself — enter 1
(A)
(B) Allowance for your spouse (if not separately claimed by your spouse) — enter 1
(B)
(C)
Allowance for blindness — yourself — enter 1
(D)
Allowance for blindness — your spouse (if not separately claimed by your spouse) — enter 1
(E) Allowance(s) for dependent(s) — do not include yourself or your spouse
(E)
(F)
Total — add lines (A) through (E) above and enter on line 1a of the DE 4
Instructions — 2 — Additional Withholding Allowances (Optional)
If you expect to itemize deductions on your California income tax return, you can claim additional withholding allowances. Use Worksheet B to determine whether your expected estimated deductions may entitle you to claim one or more additional withholding allowances. Use last year’s FTB Form 540 as a model to calculate this year’s withholding amounts.
Do not include deferred compensation, qualified pension payments, or flexible benefits, etc., that are deducted from your gross pay but are not taxed on this worksheet.
You may reduce the amount of tax withheld from your wages by claiming one additional withholding allowance for each $1,000, or fraction of $1,000, by which you expect your estimated deductions for the year to exceed your allowable standard deduction.
Worksheet B
Estimated Deductions
Use this worksheet only if you plan to itemize deductions, claim certain adjustments to income, or have a large amount of nonwage income not subject to withholding.
1.
Enter an estimate of your itemized deductions for California taxes for this tax year as listed in the schedules in the FTB Form 540
2.
Enter $11,080 if married filing joint with two or more allowances, unmarried head of household, or qualifying widow(er)
with dependent(s) or $5,540 if single or married filing separately, dual income married, or married with multiple employers
–
3.
Subtract line 2 from line 1, enter difference
=
4.
Enter an estimate of your adjustments to income (alimony payments, IRA deposits)
+
5.
Add line 4 to line 3, enter sum
6.
Enter an estimate of your nonwage income (dividends, interest income, alimony receipts)
7.
If line 5 is greater than line 6 (if less, see below [go to line 9]);
Subtract line 6 from line 5, enter difference
8.
Divide the amount on line 7 by $1,000, round any fraction to the nearest whole number
enter this number on line 1b of the DE 4. Complete Worksheet C, if needed, otherwise stop here.
9.
If line 6 is greater than line 5;
Enter amount from line 6 (nonwage income)
10. Enter amount from line 5 (deductions)
10.
11.
Subtract line 10 from line 9, enter difference. Then, complete Worksheet C.
*Wages paid to registered domestic partners will be treated the same for state income tax purposes as wages paid to spouses for California PIT withholding and PIT wages. This law does not impact federal income tax law. A registered domestic partner means an individual partner in a domestic partner relationship within the meaning of section 297 of the Family Code. For more information, call our Taxpayer Assistance Center at 1-888-745-3886.
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Worksheet C
Additional Tax Withholding and Estimated Tax
Enter estimate of total wages for tax year 2025.
Enter estimate of nonwage income (line 6 of Worksheet B).
Add line 1 and line 2. Enter sum.
Enter itemized deductions or standard deduction (line 1 or 2 of Worksheet B, whichever is largest).
Enter adjustments to income (line 4 of Worksheet B).
Add line 4 and line 5. Enter sum.
Subtract line 6 from line 3. Enter difference.
Figure your tax liability for the amount on line 7 by using the 2025 tax rate schedules below.
Enter personal exemptions (line F of Worksheet A x $163.90).
Subtract line 9 from line 8. Enter difference.
Enter any tax credits. (See FTB Form 540).
12.
Subtract line 11 from line 10. Enter difference. This is your total tax liability.
13.Calculate the tax withheld and estimated to be withheld during 2025. Contact your employer to request the amount that will be withheld on your wages based on the marital status and number of withholding allowances you will claim for 2025. Multiply the estimated amount to be withheld by the number of pay
periods left in the year. Add the total to the amount already withheld for 2025.
13.
14.
Subtract line 13 from line 12. Enter difference. If this is less than zero, you do not need to have additional
taxes withheld.
15.
Divide line 14 by the number of pay periods remaining in the year. Enter this figure on line 2 of the DE 4.
Note: Your employer is not required to withhold the additional amount requested on line 2 of your DE 4. If your employer does not agree to withhold the additional amount, you may increase your withholdings as much as possible by using the “single” status with “zero” allowances. If the amount withheld still results in an underpayment of state income taxes, you may need to file quarterly estimates on Form 540-ES with the FTB to avoid a penalty.
These Tables Are for Calculating Worksheet C and for 2025 Only
Single Persons, Dual Income Married or Married With Multiple Employers
IF THE TAXABLE INCOME IS
COMPUTED TAX IS
OVER
BUT NOT
OF AMOUNT OVER...
PLUS
$0
$10,756
1.100%
$0.00
$25,499
2.200%
$118.32
$40,245
4.400%
$442.67
$55,866
6.600%
$1,091.49
$70,606
8.800%
$2,122.48
$360,659
10.230%
$3,419.60
$432,787
11.330%
$33,092.02
$721,314
12.430%
$41,264.12
$1,000,000
13.530%
$77,128.03
and over
14.630%
$114,834.25
Unmarried/Head of Household
$21,527
$51,000
$236.80
$65,744
$885.21
$81,364
$1,533.95
$96,107
$2,564.87
$490,493
$3,862.25
$588,593
$44,207.94
$980,987
$55,322.67
$104,097.24
$106.669.70
Married Persons
$21,512
$50,998
$236.63
$80,490
$885.32
$111,732
$2,182.97
$141,212
$4,244.94
$721,318
$6,839.18
$865,574
$66,184.02
$82.528.22
$1,442,628
$99,237.37
$159.124.94
If you need information on your last California Resident Income Tax Return, FTB Form 540, visit FTB (ftb.ca.gov).
The DE 4 information is collected for purposes of administering the PIT law and under the authority of Title 22, CCR, section 4340-1, and the California Revenue and Taxation Code, including section 18624. The Information Practices Act of 1977 requires that individuals be notified of how information they provide may be used. More information is in the instructions that came with your last California resident income tax return.
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Completing the California DE 4 form is essential for ensuring that the correct amount of state income tax is withheld from your paycheck. This process involves providing personal information, determining your filing status, and calculating your withholding allowances. After filling out the form, submit it to your employer to facilitate accurate tax withholding.
What is the purpose of the California DE 4 form?
The California DE 4 form is used to determine the correct amount of state income tax to withhold from your paycheck. By completing this form, you help your employer accurately calculate your California Personal Income Tax (PIT) withholding obligation.
Who needs to fill out the DE 4 form?
Any employee in California who wants to ensure the correct amount of state income tax is withheld from their wages should complete the DE 4 form. This is particularly important if your financial situation changes, such as getting married, having a child, or changing jobs.
What information do I need to provide on the DE 4 form?
You will need to provide personal information, including your name, Social Security number, address, and filing status. Additionally, you must indicate the number of withholding allowances you are claiming and whether you want any additional amounts withheld from your paycheck.
How do I determine the number of withholding allowances to claim?
To determine your withholding allowances, consider factors such as dependents, marital status, and whether you expect to itemize deductions. Use Worksheet A provided with the DE 4 form to calculate your allowances accurately.
What if I want to claim exemption from withholding?
If you wish to claim exemption from withholding, you must meet specific criteria. You must not have owed any federal or state income tax last year and do not expect to owe any this year. Complete both the federal Form W-4 and the DE 4 to claim this status.
How often do I need to submit the DE 4 form?
You must submit a new DE 4 form annually if you continue to qualify for exempt status. This must be done by February 15 each year. If your situation changes and you expect to owe taxes, submit a new DE 4 by December 1 to adjust your withholding accordingly.
What happens if I don’t submit the DE 4 form?
If you do not provide the DE 4 form to your employer, they are required to withhold taxes as if you are single with zero allowances. This may result in higher withholding than necessary, potentially affecting your take-home pay.
Are there penalties for providing false information on the DE 4 form?
Yes, there are penalties for submitting a DE 4 form with false information. You may face fines up to $500 if your form results in less tax being withheld than legally required. Additionally, criminal penalties can apply for willfully providing false information.
Where can I find additional resources for completing the DE 4 form?
For more information, you can visit the California Employment Development Department (EDD) website or the Franchise Tax Board (FTB) website. Both provide resources, worksheets, and guidance on completing the DE 4 form and understanding your withholding obligations.
Filling out the California DE 4 form correctly is essential to ensure that the right amount of state income tax is withheld from your paycheck. However, many individuals make mistakes that can lead to complications later on. Here are five common errors to avoid when completing this form.
One frequent mistake is not accurately calculating the number of withholding allowances. Many people either overestimate or underestimate their allowances, which can result in too much or too little tax being withheld. It is important to carefully review your personal situation, including dependents and other deductions, before finalizing this number. Using Worksheet A can help clarify your entitlements.
Another common error is failing to update the form when personal circumstances change. If you get married, have a child, or experience a significant change in income, you should submit a new DE 4 to reflect these changes. Not doing so may lead to incorrect withholding, which could affect your tax return and potentially result in penalties.
Many individuals also overlook the importance of checking the exemption boxes. If you believe you qualify for exemption from withholding, you must ensure that you meet both conditions outlined in the form. Failing to check the appropriate box could lead to unnecessary tax withholding throughout the year.
Additionally, some people neglect to sign and date the form. This step is crucial, as your signature certifies that the information provided is accurate. Without a signature, the form may be considered incomplete, and your employer might default to the highest withholding rate, which could be detrimental to your finances.
Lastly, individuals sometimes forget to communicate with their employers about any additional withholding amounts they wish to request. If you want extra amounts withheld each pay period, it is essential to discuss this with your employer. They are not obligated to comply with your request unless you specify it on the form.
By being mindful of these common mistakes, you can help ensure that your California DE 4 form is completed accurately. This diligence will help you avoid unexpected tax liabilities and make the tax season less stressful.
The California DE 4 form is crucial for employees to establish the correct amount of state income tax withholding from their paychecks. Alongside this form, several other documents are often utilized to ensure accurate tax reporting and compliance. Below is a list of related forms and documents that may be necessary.
Understanding these forms can significantly impact your tax obligations and financial planning. It is advisable to keep these documents organized and readily available for reference throughout the tax year.
The California DE 4 form, known as the Employee’s Withholding Allowance Certificate, plays a crucial role in determining the correct amount of state income tax withheld from your paycheck. Several other documents serve similar purposes in different contexts or jurisdictions. Here’s a list of eight documents that share similarities with the DE 4 form:
Understanding these documents helps individuals navigate their tax obligations more effectively, ensuring that they withhold the correct amounts throughout the year.
When completing the California DE 4 form, there are several important guidelines to keep in mind. Here’s a list of things you should and shouldn’t do:
By adhering to these guidelines, you can help ensure that your California state income tax withholding is accurate and compliant with regulations.
This is not true. The DE 4 form is for all employees in California to determine the correct amount of state income tax to withhold, regardless of how many jobs they have.
New employees must submit a DE 4 form to ensure the correct withholding amount from their paychecks. If they do not, employers will default to single with zero allowances.
This is incorrect. The W-4 form is only for federal withholding. For California state tax, you must complete the DE 4 form.
This is a misconception. Employees should update their DE 4 whenever their financial situation changes, such as a new job or a change in marital status.
Claiming exemption only means no taxes will be withheld from your paycheck. If you end up owing taxes at the end of the year, you will still be responsible for paying them.
That’s incorrect. You should only claim your allowances on one DE 4 form, typically with the employer that pays you the most. Claiming the same allowances with multiple employers can lead to under-withholding.
The DE 4 form is relevant year-round. It determines how much state tax is withheld from each paycheck, affecting your take-home pay consistently.
The worksheets are essential for accurately calculating your withholding allowances. Ignoring them can lead to incorrect withholding and potential tax liabilities.
Filling out the California DE 4 form is essential for ensuring that the correct amount of state income tax is withheld from your paycheck. Here are some key takeaways to consider:
Understanding these points can help you navigate the process of filling out the DE 4 form accurately and ensure that your tax withholding aligns with your financial situation.