Employee’s Withholding Allowance Certificate

Complete this form so that your employer can withhold the correct California state income tax from your paycheck.

"*" indicates required fields

Enter Personal Information

Name*

First Name Middle Name Last Name

Social Security Number

Address

Street Address City State / Province / Region ZIP / Postal Code

Filing Status*

Single or Married (with two or more incomes)

Married (one income)

Head of Household

Use Worksheet A for Regular Withholding allowances. Use other worksheets on the following pages as applicable.

Number of Regular Withholding Allowances (Worksheet A)

Number of allowances from the Estimated Deductions (Worksheet B, if applicable.)

Total Number of Allowances you are claiming

Additional amount, if any, you want withheld each pay period (if employer agrees).

Exemption from Withholding

I claim exemption from withholding for 2024, and I certify I meet both of the conditions for exemption.

I certify under penalty of perjury that I am not subject to California withholding. I meet the conditions setforth under the Service Member Civil Relief Act, as amended by the Military Spouses Residency Relief Actand the Veterans Benefits and Transition Act of 2018.

Under the penalties 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

Purpose: 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.

Beginning January 1, 2020, Employee’s Withholding Allowance Certificate (Form W-4) from the Internal Revenue Service (IRS) will be 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 with a DE 4, the 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/state income tax last year, and

2. You do not expect to owe any federal/state income tax this year. The exemption is good for one 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/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.

Home

About

Forms

Contact