Fillable Form DE-4

What is Form DE-4?

Form DE-4, Employee’s Withholding Allowance Certificate, is used by your employer to compute the amount of taxes to be withheld from your wages to accurately reflect your state tax withholding obligation.

You should complete Form DE 4 if:

— You claim a different marital status, a number of regular allowances, or a different additional dollar amount to be withheld for California Personal Income Tax (PIT) withholding than you claim for federal income tax withholding.

— You claim additional allowances for estimated deductions.

Your California Personal Income Tax (PIT) may be underwithheld if you do not file Form DE-4. The federal Form W-4, Employee’s Withholding Certificate, is applicable for California withholding purposes if you wish to claim the same marital status, a number of regular allowances, and/or the same additional dollar amount to be withheld for state and federal purposes. However, federal tax brackets and withholding methods do not reflect state PIT withholding tables. If you rely on the number of withholding allowances you claim on your Form W-4 withholding allowance certificate for your state income tax withholding, you may be significantly underwithheld and may owe money at the end of the year. This is particularly true if your household income is derived from multiple sources.

To check your withholding, after your Form W-4 and/or DE 4 takes effect, compare the state income tax withheld with your estimated total annual tax. For state withholding, use the worksheets included on the DE-4 Form.

If you wish to claim exemption, complete the federal Form W-4, Employee’s Withholding Certificate. You may be exempt from withholding California income tax if you did not owe any federal income tax last year and you do not expect to owe any federal income tax this year. The exemption is good for one year.

If you continue to qualify for the exempt filing status, a new Form W-4 designating EXEMPT must be submitted by February 15 each year to continue your exemption. If you are not having federal income tax withheld this year but expect to have a tax liability next year, you are required to give your employer a new Form W-4 by December 1.

Under the Service Member Civil Relief Act, as amended by the Military Spouses Residency Relief Act, you may be exempt from California income tax on your wages if:

• Your spouse is a member of the armed forces present in California in compliance with military orders;
• You are present in California solely to be with your spouse; and
• You maintain your domicile in another state.

If you claim an exemption under this act, you may be required to provide proof of exemption upon request.

How to fill out Form DE-4?

Using PDFQuick, you can electronically fill out and download a PDF copy of the DE 4 Form in minutes. Fill it out by following the instructions below.

Your Full Name

Enter your full name.

Your Social Security Number

Enter your social security number (SSN).

Home Address

Enter your complete home address, including number and street or rural route, city, state, and ZIP code.

Filing Status Withholding Allowances

Mark the appropriate box indicating your filing status. You may select:

• SINGLE or MARRIED (with two or more incomes)
• MARRIED (one income)
• HEAD OF HOUSEHOLD

Line 1

Enter the number of allowances for regular withholding allowances stated in Worksheet A.

Enter the number of allowances from the estimated deductions stated in Worksheet B.

Enter the total number of allowances by adding amounts stated in worksheets A and B.

Line 2

Enter the additional amount of state income tax to be withheld each pay period (if the employer agrees) stated in Worksheet C.

Line 3

Mark the box if you certify under the penalty of perjury that you are not subject to California withholding because you meet the conditions set forth under the Service Member Civil Relief Act, as amended by the Military Spouses Residency Relief Act.

Signature

By signing, you certify, under the penalties of perjury, that the number of withholding allowances claimed on this certificate does not exceed the number to which you are entitled or if claiming exemption from withholding, that you are entitled to claim the exempt status.

Affix your signature.

Date

Enter the date you signed the form.

Employer’s Name and Address

Enter your employer’s name and complete address.

California Employer Payroll Tax Account Number

Enter your California employer payroll tax account number.

NOTE: Give this portion to your employer and keep the remainder for your records.

Worksheet A – Regular Withholding Allowances

Line A

Enter the allowance for yourself.

Line B

Enter the allowance for your spouse (if not separately claimed by your spouse).

Line C

Enter the allowance for blindness for yourself.

Line D

Enter the allowance for blindness for your spouse (if not separately claimed by your spouse).

Line E

Enter the allowances for your dependents. Do not include yourself or your spouse.

Line F

Enter the total amount of allowances by adding lines A through E.

Worksheet B – Estimated Deductions

Line 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, California Resident Income Tax Return.

Line 2

Enter $8,802 if married filing jointly with two or more allowances, unmarried head of household, or qualifying widower with dependents, or $4,401 if single or married filing separately, dual-income married, or married with multiple employers.

Line 3

Subtract line 2 from line 1, then enter the difference.

Line 4

Enter an estimate of your adjustments to income (alimony payments, Individual Retirement Account (IRA) deposit).

Line 5

Add lines 4 and 3, then enter the sum.

Line 6

Enter an estimate of your nonwage income (dividends, interest income, alimony receipts).

Line 7

If line 5 is greater than line 6, subtract line 6 from line 5, then enter the difference.

Line 8

Divide the amount on line 7 by $1,000, then round any fraction to the nearest whole number.

Enter this number on line 1 of Form DE-4. Complete Worksheet C, if needed.

Line 9

If line 6 is greater than line 5, enter the amount from line 6 (nonwage income).

Line 10

Enter the amount from line 5 (deductions).

Line 11

Subtract line 10 from line 9, then enter the difference.

Complete Worksheet C.

Worksheet C – Tax Withholding and Estimated Tax

Line 1

Enter the estimate of total wages for the tax year.

Line 2

Enter the estimate of nonwage income from line 6 of Worksheet B.

Line 3

Add lines 1 and 2, then enter the sum.

Line 4

Enter the itemized deductions or standard deduction from line 1 or 2 of Worksheet B, whichever is the largest.

Line 5

Enter the adjustments to income from line 4 of Worksheet B.

Line 6

Add lines 4 and 5, then enter the sum.

Line 7

Subtract line 6 from line 3, then enter the difference.

Line 8

Figure your tax liability for the amount on line 7 by using the 2019 tax rate schedules on page 4 of Form DE-4.

Line 9

Enter the personal exemptions by multiplying line F of Worksheet A by $129.80.

Line 10

Subtract line 9 from line 8, then enter the difference.

Line 11

Enter any tax credits. See FTB Form 540, California Resident Income Tax Return.

Line 12

Subtract line 11 from line 10, then enter the difference. This is your total tax liability.

Line 13

Calculate the tax withheld and estimated to be withheld during 2016. Contact your employer to request the amount that will be withheld on your wages based on your marital status and the number of withholding allowances you will claim for 2016. Multiply the estimated amount to be withheld by the number of pay periods left in the year. Then add the total to the amount already withheld for 2016.

Line 14

Subtract line 13 from line 12, then enter the difference. If this is less than zero, you do not need to have additional taxes withheld. 

Line 15

Divide line 14 by the number of pay periods remaining in the year. Enter this figure on line 2 of the Form DE-4.

NOTE: Your employer is not required to withhold the additional amount requested on line 2 of your Form 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, Estimated Tax with Individuals, with the Franchise Tax Board (FTB) to avoid a penalty.