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Blank California De 4 Form

The California DE 4 form, officially known as the Employee’s Withholding Allowance Certificate, is a crucial document that helps determine the appropriate amount of state income tax withheld from an employee's paycheck. By completing this form, individuals provide their personal information and specify their withholding allowances, ensuring that their employer can accurately calculate the California Personal Income Tax (PIT) withholding. This form is essential for aligning tax withholdings to an individual's financial situation, particularly in light of changes to federal withholding regulations.

Outline

The California DE 4 form, officially known as the Employee’s Withholding Allowance Certificate, plays a crucial role in determining how much state income tax is withheld from an employee's paycheck. This form is essential for ensuring that the correct amount of California Personal Income Tax (PIT) is deducted based on individual circumstances. When filling out the DE 4, employees provide personal information such as their name, address, and Social Security number, and they must select their filing status—options include single, married, or head of household. The form also includes worksheets that guide users in calculating their withholding allowances, which can vary based on factors like dependents, itemized deductions, and multiple income sources. Additionally, individuals have the option to claim exemption from withholding if they meet specific criteria, such as not owing any federal or state income tax in the previous year and not expecting to owe taxes in the current year. Furthermore, the DE 4 outlines the importance of reviewing withholding amounts regularly to ensure they align with estimated tax liabilities. By accurately completing this form, employees can avoid under-withholding, which could lead to penalties and unexpected tax bills at the end of the year.

Sample - California De 4 Form

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DE 4 Rev. 55 (5-25) ( INTERNET)

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

City State 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)

Exemption from Withholding

3. I claim exemption from withholding for 2025, and I certify I meet both conditions for exemption. (Check box here)

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. (Check box here)

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.

Employee’s Signature Date

Employer’s Section: Employer’s Name and Address California Employer Payroll Tax Account Number

The Employee’s Withholding Allowance Certicate (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.

As of January 1, 2020, the Employee’s Withholding Allowance

Certicate (Form W-4) from the Internal Revenue Service (IRS)

is 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 a completed DE 4, your

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 and state income tax last year,

and

2. You do not expect to owe any federal and state income tax

this 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 and

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.

Clear Form

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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 (5-25) ( INTERNET)

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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 or Multiple Incomes: When earnings come 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:

(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 percent 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 of services

performed by a member of the household of the taxpayer.

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)

(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, 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 1.

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 – 2.

3. Subtract line 2 from line 1, enter difference = 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 difference = 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 difference. 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 (5-25) ( INTERNET)

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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 difference. 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 difference. 10.

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

12. Subtract line 11 from line 10. Enter difference. 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 difference. 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 figure 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 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

Single Persons, Dual Income Married

or Married With Multiple Employers

IF THE TAXABLE INCOME IS COMPUTED TAX IS

OVER BUT NOT

OVER

OF AMOUNT OVER... PLUS

$0 $10,756 1.100% $0 $0.00

$10,756 $25,499 2.200% $10,756 $118.32

$25,499 $40,245 4.400% $25,499 $442.67

$40,245 $55,866 6.600% $40,245 $1,091.49

$55,866 $70,606 8.800% $55,866 $2,122.48

$70,606 $360,659 10.230% $70,606 $3,419.60

$360,659 $432,787 11.330% $360,659 $33,092.02

$432,787 $721,314 12.430% $432,787 $41,264.12

$721,314 $1,000,000 13.530% $721,314 $77,128.03

$1,000,000 and over 14.630% $1,000,000 $114,834.25

Married Persons

IF THE TAXABLE INCOME IS COMPUTED TAX IS

OVER BUT NOT

OVER

OF AMOUNT OVER... PLUS

$0 $21,512 1.100% $0 $0.00

$21,512 $50,998 2.200% $21,512 $236.63

$50,998 $80,490 4.400% $50,998 $885.32

$80,490 $111,732 6.600% $80,490 $2,182.97

$111,732 $141,212 8.800% $111,732 $4,244.94

$141,212 $721,318 10.230% $141,212 $6,839.18

$721,318 $865,574 11.330% $721,318 $66,184.02

$865,574 $1,000,000 12.430% $865,574 $82.528.22

$1,000,000 $1,442,628 13.530% $1,000,000 $99,237.37

$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

OVER

OF AMOUNT OVER... PLUS

$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

$588,593 $980,987 12.430% $588,593 $55,322.67

$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

If you need information on your last California Resident Income Tax

Return, FTB Form 540, visit FTB (ftb.ca.gov).

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 notified 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 (5-25) ( INTERNET)

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Form Information

Fact Name	Description
Purpose of DE 4	The DE 4 form is used to determine the correct amount of California state income tax that should be withheld from an employee's paycheck.
Filing Requirements	Employees must submit the DE 4 to their employer to ensure proper withholding. If not submitted, the employer will withhold taxes as if the employee is single with zero allowances.
Exemption Conditions	To claim exemption from withholding, employees must meet two conditions: they did not owe any federal or state income tax last year and do not expect to owe any this year.
Legal Authority	The DE 4 is governed by the California Revenue and Taxation Code, specifically sections 18624 and 19176, as well as Title 22 of the California Code of Regulations.
Penalties for Incorrect Filing	Filing a DE 4 with no reasonable basis that results in less tax being withheld may lead to a fine of $500. Criminal penalties may also apply for providing false information.

Detailed Guide for Filling Out California De 4

Filling out the California DE 4 form is an important step to ensure the correct amount of state income tax is withheld from your paycheck. Follow these steps carefully to complete the form accurately.

Begin by entering your personal information at the top of the form. This includes your first, middle, and last name, Social Security number, and your address.
Indicate your filing status by checking the appropriate box: SINGLE, MARRIED (with two or more incomes), MARRIED (one income), or HEAD OF HOUSEHOLD.
Use Worksheet A to determine the number of regular withholding allowances. Fill in the number of allowances you are claiming on line 1a.
If applicable, complete Worksheet B to find any additional allowances based on estimated deductions. Enter this number on line 1b.
Add the numbers from lines 1a and 1b to get your total allowances. Write this total on line 1c.
If you want to have an additional amount withheld from each paycheck, specify that amount on line 2. If you wish to claim exemption from withholding, check the box for exemption instead.
If claiming exemption, check the box on line 3 to certify that you meet the conditions for exemption, or check line 4 if you are a military spouse claiming exemption under specific acts.
Sign and date the form at the bottom where indicated.
Provide the form to your employer, who will use this information for tax withholding purposes.

Obtain Answers on California De 4

What is the purpose of the California DE 4 form?

The California DE 4 form, also known as the Employee’s Withholding Allowance Certificate, is used to determine the correct amount of state income tax to withhold from your paycheck. By completing this form, you help your employer calculate how much tax to withhold based on your personal circumstances.
Who needs to fill out the DE 4 form?

Any employee in California who wants their employer to withhold the correct amount of state income tax should complete the DE 4 form. This includes individuals who are starting a new job, experiencing a change in their financial situation, or simply want to adjust their withholding allowances.
How do I determine the number of withholding allowances to claim?

You can determine the number of allowances by using Worksheet A included with the DE 4 form. Consider factors such as whether you have dependents, if you are blind, or if you plan to itemize deductions. The total number of allowances claimed should reflect your unique financial situation.
What if I want to claim exemption from withholding?

If you believe you qualify for exemption from withholding, you must meet two conditions: you did not owe any federal or state income tax last year, and you do not expect to owe any this year. To claim this status, check the appropriate box on the DE 4 form. Remember, this exemption is valid for one year and must be renewed annually.
What should I do if I have multiple jobs?

If you work multiple jobs, it is advisable to claim all your allowances on the DE 4 form for your highest-paying job. This approach minimizes the risk of under-withholding. Do not claim the same allowances with more than one employer, as it can lead to tax complications later.
What happens if I do not submit a DE 4 form?

If you do not provide your employer with a DE 4 form, they will automatically withhold taxes as if you are single with zero allowances. This may result in more tax being withheld than necessary, which could affect your take-home pay.
Can I change my withholding allowances later?

Yes, you can update your withholding allowances at any time by submitting a new DE 4 form to your employer. This is particularly useful if your personal or financial situation changes, such as getting married, having a child, or experiencing a significant change in income.
What penalties could I face for incorrect information on the DE 4?

Providing false information on the DE 4 can lead to penalties. You may be fined $500 if you file a DE 4 that results in less tax being withheld than is properly allowable. Additionally, criminal penalties may apply for willfully supplying false information. It is essential to ensure that all information provided is accurate and truthful.

Common mistakes

Filling out the California DE 4 form correctly is essential for ensuring accurate state income tax withholding. However, many individuals make common mistakes that can lead to complications. One frequent error is failing to provide complete personal information. This includes not entering the full name, Social Security number, or address. Incomplete information can delay processing and lead to incorrect withholding.

Another mistake involves misunderstanding filing status. Selecting the wrong filing status can significantly impact the number of allowances claimed. For example, individuals may mistakenly choose "Single" when they are actually "Married" or "Head of Household." It is crucial to review the definitions of each status before making a selection.

Many individuals also overlook the use of the worksheets provided with the DE 4 form. These worksheets are designed to help determine the correct number of allowances. Failing to utilize Worksheet A or B can result in under- or over-withholding, which may lead to unexpected tax liabilities at the end of the year.

Claiming allowances incorrectly is another common issue. Some people claim allowances for dependents or other factors that do not apply to their situation. This can lead to inaccurate withholding amounts. It is important to ensure that only valid allowances are claimed based on individual circumstances.

Additionally, individuals sometimes forget to sign and date the form. A missing signature can render the form invalid, causing the employer to withhold taxes at the highest rate. Always double-check that the form is signed and dated before submission.

Another mistake is not updating the DE 4 form when personal circumstances change. Events such as marriage, divorce, or the birth of a child can affect withholding allowances. It is important to submit a new DE 4 form whenever significant life changes occur to ensure that withholding remains accurate.

Lastly, some individuals mistakenly believe they are exempt from withholding without meeting the necessary criteria. To claim exemption, one must not have owed any federal or state income tax in the previous year and not expect to owe in the current year. Failing to meet these conditions can lead to penalties and unexpected tax bills.

Documents used along the form

The California DE 4 form is essential for employees to determine the correct amount of state income tax withheld from their paychecks. However, several other forms and documents are often used in conjunction with the DE 4 to ensure accurate tax reporting and withholding. Below is a list of commonly associated documents.

Form W-4: This is the federal withholding allowance certificate. Employees use it to inform their employers about the number of allowances they wish to claim for federal income tax withholding. It helps calculate the amount of federal tax to be withheld from paychecks.
Form 540: This is the California Resident Income Tax Return. Taxpayers use this form to report their income, calculate their tax liability, and claim any credits or deductions for the tax year.
Form 540-ES: This is the estimated tax payment form for California residents. Individuals who expect to owe tax of $500 or more must use this form to make quarterly estimated tax payments to avoid penalties for underpayment.
DE 44: The California Employer's Guide provides employers with information on how to withhold state income taxes properly. It includes withholding tables and guidelines for completing the DE 4 form.

These documents work together to facilitate accurate tax withholding and reporting for employees and employers alike. Understanding each form's purpose can lead to better financial planning and compliance with state tax laws.

Similar forms

Form W-4 (Employee's Withholding Certificate): Similar to the DE 4, the W-4 is used for federal income tax withholding. Both forms help employers determine how much tax to withhold from an employee's paycheck based on personal circumstances.
Form 1040 (U.S. Individual Income Tax Return): While the DE 4 is for withholding purposes, the 1040 is filed annually to report total income and calculate tax liability. Both documents are essential for ensuring accurate tax payments.
Form 540 (California Resident Income Tax Return): Like the DE 4, the Form 540 is specific to California residents. It details income and deductions, helping to finalize state tax obligations after withholding has been calculated.
Form 540-ES (Estimated Tax for Individuals): This form is used by individuals who expect to owe tax of $500 or more. Similar to the DE 4, it helps taxpayers manage their tax payments throughout the year.
Form 1099 (Miscellaneous Income): While the DE 4 focuses on withholding, the 1099 reports income from various sources. Both forms are crucial for understanding tax obligations and ensuring proper reporting.
Form 941 (Employer's Quarterly Federal Tax Return): This form is used by employers to report income taxes withheld from employee wages. Like the DE 4, it ensures compliance with tax withholding regulations.
Form 1098 (Mortgage Interest Statement): This document is used to report mortgage interest paid, which can affect tax liability. Both the 1098 and DE 4 relate to tax obligations, though they serve different purposes.
Form 8862 (Information to Claim Earned Income Credit After Disallowance): This form is used to claim the Earned Income Credit after it has been previously disallowed. Both forms help taxpayers navigate their eligibility for tax benefits.
Form 8888 (Direct Deposit of Refund to More Than One Account): While the DE 4 determines withholding, the 8888 allows taxpayers to allocate their tax refunds. Both forms play a role in managing tax-related finances.

Dos and Don'ts

When filling out the California DE 4 form, it’s important to approach the process with care. Here are some key do's and don'ts to keep in mind:

Do use Worksheet A to determine your regular withholding allowances accurately.
Do check the appropriate filing status that reflects your current situation, such as "Single," "Married," or "Head of Household."
Don't claim the same allowances with multiple employers, as this can lead to under-withholding.
Don't forget to sign and date the form; an unsigned form may not be valid.

Misconceptions

Misconception 1: The DE 4 form is optional for California employees.

This form is not optional. Employees must complete it to ensure the correct amount of state income tax is withheld from their paychecks.

Misconception 2: The DE 4 form is only for single employees.

In reality, the DE 4 is designed for all filing statuses, including married individuals and heads of household.

Misconception 3: Submitting a DE 4 guarantees a tax refund.

Filing the DE 4 does not guarantee a refund. It only helps in determining the correct withholding amount to avoid underpayment or overpayment of taxes.

Misconception 4: Employees can claim unlimited allowances on the DE 4.

There are limits to the number of allowances an employee can claim based on their personal situation and tax obligations.

Misconception 5: The DE 4 form is the same as the federal W-4 form.

While both forms serve a similar purpose, they are distinct. The DE 4 is specifically for California state income tax withholding.

Misconception 6: Employers must accept any amount of withholding specified on the DE 4.

Employers are not required to withhold the additional amount requested unless they agree to do so.

Misconception 7: Once submitted, the DE 4 does not need to be updated.

Employees should update their DE 4 whenever their financial situation changes, such as marriage, divorce, or a change in income.

Misconception 8: The DE 4 form can be submitted at any time without consequence.

There are deadlines for submitting the DE 4 to ensure correct withholding for the tax year, particularly for those claiming exemption from withholding.

Misconception 9: Claiming exemption from withholding means no taxes will ever be owed.

Claiming exemption only applies if the employee meets specific criteria. If their situation changes, they may owe taxes.

Misconception 10: The DE 4 form is only relevant during tax season.

The DE 4 impacts every paycheck throughout the year, making it crucial to complete it accurately at any time.

Key takeaways

Filling out the California DE 4 form is essential for ensuring the correct amount of state income tax is withheld from your paycheck. Here are some key takeaways to help you navigate the process:

Purpose of the Form: The DE 4 is specifically for California Personal Income Tax (PIT) withholding. It helps your employer determine how much state tax to withhold from your wages.
Personal Information: You must provide your name, Social Security number, address, and filing status. This information is crucial for accurate processing.
Withholding Allowances: Use Worksheet A to calculate your regular withholding allowances. The total number of allowances you claim affects the amount withheld from your paycheck.
Exemption Claims: If you qualify for exemption from withholding, you must check the appropriate box and certify that you meet the conditions. This exemption lasts for one year.
Changes in Circumstances: If your tax situation changes, such as getting married or having a child, you should update your DE 4 form to reflect these changes.
Review Your Withholding: After submitting your DE 4, monitor your paycheck to ensure the correct amount of state tax is being withheld. Adjust if necessary.
Penalties for Incorrect Information: Be aware that providing false information can result in penalties, including fines. Always ensure your claims are accurate and truthful.