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)
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 Benets and Transition Act of 2018. (Check box here)
Under penalty of perjury, I certify that the number of withholding allowances claimed on this certicate 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 1. You did not owe any federal and state income tax last year,
California Personal Income Tax (PIT) withholding purposes and
only. The DE 4 is used to compute the amount of taxes to be 2. You do not expect to owe any federal and state income tax
withheld from your wages, by your employer, to accurately reect this year.
your state tax withholding obligation.
If you continue to qualify for the exempt ling status, a new DE
As of January 1, 2020, the Employee’s Withholding Allowance 4 designating exempt must be submitted by February 15 each
Certificate (Form W-4) from the Internal Revenue Service (IRS) year to continue your exemption. If you are not having federal and
is used for federal income tax withholding only. You must le state income tax withheld this year but expect to have a tax liability
the state form DE 4 to determine the appropriate California PIT next year, you are required to give your employer a new DE 4 by
withholding. December 1.
If you do not provide your employer a completed DE 4, your Member Service Civil Relief Act: Under this act, as provided by the
employer must use Single with Zero withholding allowance. Military Spouses Residency Relief Act and the Veterans Benets and
Transition Act of 2018, you may be exempt from California income
Check Your Withholding: After your DE 4 takes eect, compare tax withholding on your wages if
the state income tax withheld with your estimated total annual (i) Your spouse is a member of the armed forces present in
tax. For state withholding, use the worksheets on this form. California in compliance with military orders;
Exemption From Withholding: If you wish to claim exempt, (ii) You are present in California solely to be with your spouse;
complete the federal Form W-4 and the state DE 4. You may and
claim exempt from withholding California income tax if you meet (iii) You maintain your domicile in another state.
both of the following conditions for exemption:
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 (1-25) (INTERNET) Page 1 of 4 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 Penalty: You may be ned $500 if you le, with no
employee to show the correct California income reasonable basis, a DE 4 that results in less tax being
tax withholding. Pursuant to section 4340-1(e) of withheld than is properly allowable. Criminal penalties
Title 22, California Code of Regulations (CCR) (govt. apply for willfully supplying false or fraudulent information
westlaw.com/calregs/Search/Index), the FTB or the EDD or failing to supply information requiring an increase in
may require an employer to submit a Form W-4 or DE 4 withholding. This is provided by section 13101 of the
when such forms are necessary for the administration of the California Unemployment Insurance Code (leginfo.
withholding tax programs. 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) Page 2 of 4

 Worksheets
Instructions — 1 — Allowances*

When determining your withholding allowances, you must consider your Married But Not Living With Your Spouse: You may check the “Head of
personal situation: Household” marital status box if you meet all of the following:
— Do you claim allowances for dependents or blindness? (1) Your spouse will not live with you at any time during the year;
— Will you itemize your deductions? (2) You will furnish over half of the cost of maintaining a home for the
— Do you have more than one income coming into the household? entire year for yourself and your child or stepchild who qualies as
your dependent; and
Two-Earners or Multiple Incomes: When earnings come from more (3) You will le a separate return for the year.
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 Head of Household: To qualify, you must be unmarried or legally
Married (with two or more incomes).” Figure the total number of separated from your spouse and pay more than 50 percent of the costs of
allowances you are entitled to claim on all jobs using only one DE 4 form. maintaining a home for the entire year for yourself and your dependent(s)
Claim allowances with one employer. or other qualifying individuals. Cost of maintaining the home includes
such items as rent, property insurance, property taxes, mortgage interest,
Do not claim the same allowances with more than one employer. Your repairs, utilities, and cost of food. It does not include the individual’s
withholding will usually be most accurate when all allowances are claimed personal expenses or any amount which represents value of services
on the DE 4 led for the highest paying job and zero allowances are performed by a member of the household of the taxpayer.
claimed for the others.

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 (C)

(D) Allowance for blindness — your spouse (if not separately claimed by your spouse) — enter 1 (D)

(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 (F)

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, qualied pension payments, or exible benets, 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 1.

2. Enter $11,080 if married ling joint with two or more allowances, unmarried head of household, or qualifying widow(er)
with dependent(s) or $5,540 if single or married ling separately, dual income married, or married with multiple employers – 2.

3. Subtract line 2 from line 1, enter dierence = 3.

4. Enter an estimate of your adjustments to income (alimony payments, IRA deposits) + 4.

5. Add line 4 to line 3, enter sum = 5.

6. Enter an estimate of your nonwage income (dividends, interest income, alimony receipts) – 6.

7. If line 5 is greater than line 6 (if less, see below [go to line 9]);
Subtract line 6 from line 5, enter dierence = 7.

8. Divide the amount on line 7 by $1,000, round any fraction to the nearest whole number 8.
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) 9.

10. Enter amount from line 5 (deductions) 10.

11. Subtract line 10 from line 9, enter dierence. Then, complete Worksheet C. 11.

*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.
DE 4 Rev. 55 (1-25) (INTERNET) Page 3 of 4
Worksheet C Additional Tax Withholding and Estimated Tax
1. Enter estimate of total wages for tax year 2025. 1.

2. Enter estimate of nonwage income (line 6 of Worksheet B). 2.

3. Add line 1 and line 2. Enter sum. 3.

4. Enter itemized deductions or standard deduction (line 1 or 2 of Worksheet B, whichever is largest). 4.

5. Enter adjustments to income (line 4 of Worksheet B). 5.

6. Add line 4 and line 5. Enter sum. 6.

7. Subtract line 6 from line 3. Enter dierence. 7.

8. Figure your tax liability for the amount on line 7 by using the 2025 tax rate schedules below. 8.

9. Enter personal exemptions (line F of Worksheet A x $163.90). 9.

10. Subtract line 9 from line 8. Enter dierence. 10.

11. Enter any tax credits. (See FTB Form 540). 11.

12. Subtract line 11 from line 10. Enter dierence. This is your total tax liability. 12.

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 dierence. If this is less than zero, you do not need to have additional
taxes withheld. 14.

15. Divide line 14 by the number of pay periods remaining in the year. Enter this gure on line 2 of the DE 4. 15.

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 le 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 Married Persons
IF THE TAXABLE INCOME IS COMPUTED TAX IS IF THE TAXABLE INCOME IS COMPUTED TAX IS
OVER BUT NOT OF AMOUNT OVER... PLUS OVER BUT NOT OF AMOUNT OVER... PLUS
OVER OVER
$0 $10,756 1.100% $0 $0.00 $0 $21,512 1.100% $0 $0.00
$10,756 $25,499 2.200% $10,756 $118.32 $21,512 $50,998 2.200% $21,512 $236.63
$25,499 $40,245 4.400% $25,499 $442.67 $50,998 $80,490 4.400% $50,998 $885.32
$40,245 $55,866 6.600% $40,245 $1,091.49 $80,490 $111,732 6.600% $80,490 $2,182.97
$55,866 $70,606 8.800% $55,866 $2,122.48 $111,732 $141,212 8.800% $111,732 $4,244.94
$70,606 $360,659 10.230% $70,606 $3,419.60 $141,212 $721,318 10.230% $141,212 $6,839.18
$360,659 $432,787 11.330% $360,659 $33,092.02 $721,318 $865,574 11.330% $721,318 $66,184.02
$432,787 $721,314 12.430% $432,787 $41,264.12 $865,574 $1,000,000 12.430% $865,574 $82.528.22
$721,314 $1,000,000 13.530% $721,314 $77,128.03 $1,000,000 $1,442,628 13.530% $1,000,000 $99,237.37
$1,000,000 and over 14.630% $1,000,000 $114,834.25 $1,442,628 and over 14.630% $1,442,628 $159.124.94

Unmarried/Head of Household
IF THE TAXABLE INCOME IS COMPUTED TAX IS
OVER BUT NOT OF AMOUNT OVER... PLUS
OVER
$0 $21,527 1.100% $0 $0.00
$21,527 $51,000 2.200% $21,527 $236.80
$51,000 $65,744 4.400% $51,000 $885.21
$65,744 $81,364 6.600% $65,744 $1,533.95
$81,364 $96,107 8.800% $81,364 $2,564.87
$96,107 $490,493 10.230% $96,107 $3,862.25
$490,493 $588,593 11.330% $490,493 $44,207.94 If you need information on your last California Resident Income Tax
$588,593 $980,987 12.430% $588,593 $55,322.67 Return, FTB Form 540, visit FTB (ftb.ca.gov).
$980,987 $1,000,000 13.530% $980,987 $104,097.24
$1,000,000 and over 14.630% $1,000,000 $106.669.70

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 notied of how information they
provide may be used. More information is in the instructions that came with your last California resident income tax return.

DE 4 Rev. 55 (1-25) (INTERNET) Page 4 of 4