California DE4

Employee’s Withholding Allowance Certificate

Complete this form so that your employer can withhold the correct California state income tax from your pay.
Click the link below to see a copy of the actual California DE4 and follow along while filling this form out.

California DE4 Link
Personal Information
First, Middle, Last Name*
Social Security Number*
Your Email*
example@example.com
Address*
City*
State Initials*
ZIP Code*
Filing Status*

Single or Married (with two or more incomes)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 (Choose One)

3. I claim exemption from withholding for 2025, and I certify I meet both conditions for exemption.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.
Signature*

Clear
Date*

MonthDayYear
Date
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

DE 4 Rev. 55 (1-25) (INTERNET)
Worksheet A - Regular Withholding Allowances
(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 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)
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. Page 3 of 4

DE 4 Rev. 55 (1-25) (INTERNET)
Worksheet C
Additional Tax Withholding and Estimated Tax
1. Enter estimate of total wages for tax year 2025.
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 2025 tax rate schedules below.
9. Enter personal exemptions (line F of Worksheet A x $163.90)
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 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.
14. Subtract line 13 from line 12. Enter difference. If this is less than zero, you do not need to have additional
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
Should be Empty:

Employee’s Withholding Allowance Certificate

Personal Information

OR

Worksheet A - Regular Withholding Allowances

Instructions — 2 — Additional Withholding Allowances (Optional)

Worksheet B - Estimated Deductions

Worksheet C

Additional Tax Withholding and Estimated Tax