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  • Instructions

  • This portal will guide you through the process of completing the following forms:

    • Federal I-9
    • Federal W4
    • California DE4


    Documents that establish both identity and employment authorization will need to be uploaded in accordance with the I-9. A list of approved documents is noted below.

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  • Employment Eligibility Verification

    USCIS Form I-9Department of Homeland Security 
  • Employment Eligibility Verification Department of Homeland Security

    U.S. Citizenship and Immigration Services

    USCIS

    Form I-9

    OMB No. 1615-0047

     Expires 10/31/2022

  • Section 1. Employee Information and Attestation (Employees must complete and sign Section 1 of Form I-9 no later than the first day of employment, but not before accepting a job offer.)

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  • Complete Steps 2-4 ONLY if they apply to you; otherwise, skip to Step 5. See below for more information on each step, who can claim exemption from withholding, other details, and privacy.

  • Step 2: Multiple Jobs or Spouse Works
    Complete this step if you (1) hold more than one job at a time, or (2) are married filing jointly and your spouse also works. The correct amount of withholding depends on income earned from all of these jobs.

    Do only one of the following.
    (a) Reserved for future use.
    (b) Use the Multiple Jobs Worksheet on page 3 and enter the result in Step 4(c) below; or
    (c) If there are only two jobs total, you may check this box. Do the same on Form W-4 for the other job. This option is generally more accurate than (b) if pay at the lower paying job is more than half of the pay at the higher paying job. Otherwise, (b) is more accurate

  • TIP: If you have self-employment income, see page 2.


    Complete Steps 3–4(b) on Form W-4 for only ONE of these jobs. Leave those steps blank for the other jobs. (Your withholding will be most accurate if you complete Steps 3–4(b) on the Form W-4 for the highest paying job.)

  • Step 3: Claim Dependents


    If your income will be $200,000 or less ($400,000 or less if married filing jointly)

  • Step 4 (optional): Other Adjustments

  • Step 5: Sign Here

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  • General Instructions

    For the latest information about developments related to
    Form W-4, such as legislation enacted after it was published,
    go to www.irs.gov/FormW4.

    Purpose of Form

    Complete Form W-4 so that your employer can withhold the
    correct federal income tax from your pay. If too little is
    withheld, you will generally owe tax when you file your tax
    return and may owe a penalty. If too much is withheld, you
    will generally be due a refund. Complete a new Form W-4
    when changes to your personal or financial situation would
    change the entries on the form. For more information on
    withholding and when you must furnish a new Form W-4,
    see Pub. 505, Tax Withholding and Estimated Tax.

    Your privacy.

    If you have concerns with Step 2(c), you may
    choose Step 2(b); if you have concerns with Step 4(a), you
    may enter an additional amount you want withheld per pay
    period in Step 4(c).

     

    Self-employment.

    Generally, you will owe both income and
    self-employment taxes on any self-employment income you
    receive separate from the wages you receive as an
    employee. If you want to pay income and self-employment
    taxes through withholding from your wages, you should
    enter the self-employment income on Step 4(a). Then
    compute your self-employment tax, divide that tax by the
    number of pay periods remaining in the year, and include
    that resulting amount per pay period on Step 4(c). You can
    also add half of the annual amount of self-employment tax to
    Step 4(b) as a deduction. To calculate self-employment tax,
    you generally multiply the self-employment income by
    14.13% (this rate is a quick way to figure your selfemployment
    tax and equals the sum of the 12.4% social
    security tax and the 2.9% Medicare tax multiplied by
    0.9235). See Pub. 505 for more information, especially if the
    sum of self-employment income multiplied by 0.9235 and
    wages exceeds $160,200 for a given individual.

     

    Nonresident alien.

    If you’re a nonresident alien, see Notice
    1392, Supplemental Form W-4 Instructions for Nonresident
    Aliens, before completing this form.

  • Specific Instructions

    Step 1(c). Check your anticipated filing status. This will
    determine the standard deduction and tax rates used to
    compute your withholding.

    Step 2. Use this step if you (1) have more than one job at the
    same time, or (2) are married filing jointly and you and your
    spouse both work.

    If you (and your spouse) have a total of only two jobs, you
    may check the box in option (c). The box must also be
    checked on the Form W-4 for the other job. If the box is
    checked, the standard deduction and tax brackets will be
    cut in half for each job to calculate withholding. This option
    is roughly accurate for jobs with similar pay; otherwise, more
    tax than necessary may be withheld, and this extra amount
    will be larger the greater the difference in pay is between the
    two jobs.

    CAUTION Multiple jobs.

    Complete Steps 3 through 4(b) on only
    one Form W-4. Withholding will be most accurate if
    you do this on the Form W-4 for the highest paying job.

    Step 3. This step provides instructions for determining the
    amount of the child tax credit and the credit for other
    dependents that you may be able to claim when you file your
    tax return. To qualify for the child tax credit, the child must
    be under age 17 as of December 31, must be your
    dependent who generally lives with you for more than half
    the year, and must have the required social security number.
    You may be able to claim a credit for other dependents for
    whom a child tax credit can’t be claimed, such as an older
    child or a qualifying relative. For additional eligibility
    requirements for these credits, see Pub. 501, Dependents,
    Standard Deduction, and Filing Information. You can also
    include other tax credits for which you are eligible in this
    step, such as the foreign tax credit and the education tax
    credits. To do so, add an estimate of the amount for the year
    to your credits for dependents and enter the total amount in
    Step 3. Including these credits will increase your paycheck
    and reduce the amount of any refund you may receive when
    you file your tax return.

    Step 4 (optional).

    Step 4(a). Enter in this step the total of your other
    estimated income for the year, if any. You shouldn’t include
    income from any jobs or self-employment. If you complete
    Step 4(a), you likely won’t have to make estimated tax
    payments for that income. If you prefer to pay estimated tax
    rather than having tax on other income withheld from your
    paycheck, see Form 1040-ES, Estimated Tax for Individuals.

    Step 4(b). Enter in this step the amount from the
    Deductions Worksheet, line 5, if you expect to claim
    deductions other than the basic standard deduction on your
    2023 tax return and want to reduce your withholding to
    account for these deductions. This includes both itemized
    deductions and other deductions such as for student loan
    interest and IRAs.

    Step 4(c). Enter in this step any additional tax you want
    withheld from your pay each pay period, including any
    amounts from the Multiple Jobs Worksheet, line 4. Entering
    an amount here will reduce your paycheck and will either
    increase your refund or reduce any amount of tax that you
    owe.

  • Step 2(b) - Multiple Jobs Worksheet

    (Keep for your records)
  • If you choose the option in Step 2(b) on Form W-4, complete this worksheet (which calculates the total extra tax for all jobs) on only ONE Form W-4. Withholding will be most accurate if you complete the worksheet and enter the result on the Form W-4 for the highest paying job.

    Note: If more than one job has annual wages of more than $120,000 or there are more than three jobs, see Pub. 505 for additional tables; or, you can use the online withholding estimator at www.irs.gov/W4App

  • 2. Three jobs. If you and/or your spouse have three jobs at the same time, complete lines 2a, 2b, and 2c below. Otherwise, skip to line 3.

  • Step 4(b)—Deductions Worksheet (Keep for your records.)

  • Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. Internal Revenue Code sections 3402(f)(2) and 6109 and their regulations require you to provide this information; your employer uses it to determine your federal income tax withholding. Failure to provide a properly completed form will result in your being treated as a single person with no other entries on the form; providing fraudulent information may subject you to penalties. Routine uses of this information include giving it to the Department of Justice for civil and criminal litigation; to cities, states, the District of Columbia, and U.S. commonwealths and possessions for use in administering their tax laws; and to the Department of Health and Human Services for use in the National Directory of New Hires. We may also disclose this information to other countries under a tax treaty, to federal and state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat terrorism.
    You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return information are confidential, as required by Code section 6103.

    The average time and expenses required to complete and file this form will vary depending on individual circumstances. For estimated averages, see the instructions for your income tax return.

    If you have suggestions for making this form simpler, we would be happy to hear from you. See the instructions for your income tax return.

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  • 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, if applicable.) 
    1c. Total Number of Allowances you are claiming       
    Exemption from Withholding
    2. Additional amount, if any, you want withheld each pay period (if employer agrees), (Worksheet C)      
    OR
    3. I claim exemption from withholding for 2022, and I certify I meet both of the conditions for exemption.        
    OR
    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.          
        

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  • PURPOSE: This 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 Employee’s Withholding Allowance Certificate (DE 4)
    to determine the appropriate California Personal Income Tax (PIT)
    withholding.
    If you do not provide your employer with a withholding certificate,
    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 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.

  • 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/MULTIPLE INCOMES: When earnings are derived
    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
    tests:
    (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% 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

  • (A) Allowance for yourself — enter 1
    (B) Allowance for your spouse (if not separately claimed by your spouse) — enter 1
    (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      
    (F) Total — add lines (A) through (E) above and enter on line 1 of the DE 4      

  • INSTRUCTIONS — 2 — (OPTIONAL) ADDITIONAL WITHHOLDING ALLOWANCES
    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 $9,606 if married filing joint with two or more allowances, unmarried head of household, or qualifying widow(er) with dependent(s) or $4,803 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
    Add this number to Line F of Worksheet A and enter it on line 1 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)      
    11. Subtract line 10 from line 9, enter difference      
    *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, please call our Taxpayer Assistance Center at 1-888-745-3886.

  • WORKSHEET C ADDITIONAL TAX WITHHOLDING AND ESTIMATED TAX

  • 1. Enter estimate of total wages for tax year 2022.      
    2. Enter estimate of nonwage income (line 6 of Worksheet B).      
    3. Add line 1 and line 2. Enter sum.      
    4. Enter itemized deductions or standard deduction (line 1 or 2 of Worksheet B, whichever is largest).      
    5. Enter adjustments to income (line 4 of Worksheet B).      
    6. Add line 4 and line 5. Enter sum.      
    7. Subtract line 6 from line 3. Enter difference.      
    8. Figure your tax liability for the amount on line 7 by using the 2022 tax rate schedules below.      
    9. Enter personal exemptions (line F of Worksheet A x $141.90).      
    10. Subtract line 9 from line 8. Enter difference.      
    11. 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 2022. 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 2022. 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 2022.      
    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

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