[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304632-105":53,"doc-detail-304632-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","de-4p-withholding-certificate-for-pension-or-annuity-payments-california","DE 4P - Withholding Certificate for Pension or Annuity Payments - California","","California DE 4P provides a withholding certificate for pension or annuity payments, letting payees choose how much state Personal Income Tax (PIT) to withhold. It explains exemption from withholding, withholding based on allowances and marital status, and withholding using a designated dollar amount, as well as a method based on federal withholding. It also covers when periodic vs. nonperiodic payments are treated as wages for withholding purposes, effectiveness after filing, and how to revoke or change the certificate.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/de-4p-withholding-certificate-for-pension-or-annuity-payments-california/304632/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/de-4p-withholding-certificate-for-pension-or-annuity-payments-california/304632.png","ImageObject",442,249,{"name":88,"@type":89},"Himbo","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the purpose of the DE 4P form for California pension and annuity payments?","Question",{"text":108,"@type":109},"The DE 4P allows payees to claim a separate number of California withholding allowances, elect not to withhold PIT, request withholding based on allowances or a designated dollar amount, and change or revoke a previously filed certificate.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When can a payer apply the DE 4P certificate, and how long does it remain effective?",{"text":113,"@type":109},"The certificate is usually effective 30 days after you file the form and stays in effect until you change or revoke it by filing another DE 4P.",{"name":115,"@type":106,"acceptedAnswer":116},"What are the available methods for calculating California withholding under DE 4P?",{"text":117,"@type":109},"The payer may use: (1) the state wage withholding table using the amounts from lines 2 and 3, (2) a designated dollar amount from line 4, or (3) ten percent of the federal withholding computed under Internal Revenue Code Section 3405, using the amount from line 4.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304632,1790182424,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},687197100911,"https://ap-avatar.wpscdn.com/avatar/a000239b6f1da00475?x-image-process=image/resize,m_fixed,w_180,h_180&k=1785132997149421697","Withholding Certificate for Pension or Annuity Payments  \n\n| Type or Print Your Full Name | Your Social Security Number |\n| --- | --- |\n| Home Address (Number and Street or Rural Route) | Claim or Identification Number (if any) of Your Pension or Annuity Contract |\n| City or Town, State and ZIP Code |  |\n\nComplete the following applicable lines:  \n1. I elect not to have income tax withheld from my pension or annuity. (Do not complete lines 2, 3, or 4.) ................... ............ 􀀗  \n2. I want my withholding from each pension or annuity payment to be figured using the number of allowances and marital status shown below:  \na. Number of allowances you are claiming from the Regular Withholding Allowances Worksheet A ..........................................................................................................................  \nb. Number of allowances from the Estimated Deductions Worksheet B ....................................  SINGLE or MARRIED (with two or more incomes)  MARRIED (one income)  \n􀀗 1 ~~ ~~􀀗 2 ~~  ~~HEAD OF HOUSEHOLD  \n3. I want the following additional amount withheld from each pension or annuity payment. Note: You cannot enter an  \namount here without entering the number (including zero) of allowances on line 2 above ..................................... 􀀗 $ ~~  ~~4. I want this designated amount withheld from each pension or annuity payment. (Do not complete lines 1, 2, or 3 . ) 􀀗 $ ~~ ~~  \nYour Signature 􀀗 Date 􀀗  \nCut Here  \nGive the top part of this form to the payer of your pension or annuity; keep the lower part for your records  \nPurpose of Form: Unless you elect otherwise, the law requires that Personal Income Tax (PIT) be withheld from payments of pensions and annuities. The marital status and the withholding allowance claimed on your Form W-4P can be used to figure your state tax withholding.  \nThe DE 4P allows you to:  \n(1) Claim a different number of allowances for California PIT withholding than for federal income tax withholding.  \n(2) Elect not to have income tax withheld from your periodic, or nonperiodic, pension or annuity payments.  \n(3) Elect to have income tax withheld on periodic or nonperiodic payments based on:  \n(a) the number of allowances and marital status specified.  \n(b) a designated dollar amount.  \n(4) Change or revoke the DE 4P previously filed. Withholding from Pensions and Annuities: Generally, withholding applies to payments made from pension, profit-sharing, stock bonus, annuity, and certain deferred compensation plans, from individual retirement arrangements (IRA), and from commercial annuities. Withholding also applies to property other than cash distributed. In compliance with federal law, California income tax is not to be withheld from pension recipients who reside outside of California.  \nPeriodic and nonperiodic payments from all of the items above are treated as wages for the purpose of withholding.  \nA periodic payment is one that is includible in your income for tax purposes and that you receive in installments at regular intervals over a period of more than one full year from the starting date of the pension or annuity. The intervals can be annual, quarterly, monthly, etc. For example, if you receive a monthly pension or annuity payment and will continue to receive payments for more than a year, the payments are periodic. However, distributions from an IRA that are payable upon demand are treated as nonperiodic payments.  \nThere are some kinds of periodic and nonperiodic payments for which you cannot use the DE 4P since they are already defined as wages subject to income tax withholding. Your payer should be able to tell you whether the DE 4P will apply.  \nYour certificate is usually effective 30 days after you file the form. The certificate stays in effect until you change or revoke it.  \nMethods of Withholding: The payer can use one of the following three methods:  \n(1) An amount determined by using the state wage withholding table. Payee completes lines 2 ","cbCaifxz3fkbYfVQ","https://ap.wps.com/l/cbCaifxz3fkbYfVQ","pdf",432677,"English","# Purpose of Form\n# Withholding from Pensions and Annuities\n# Periodic vs. Nonperiodic Payments\n# Methods of Withholding\n# Completing the Form\n## Line 1, Exemption from Withholding\n## Line 2, Withholding Based on Specified Withholding Allowances\n## Line 3, Multiple Pensions/More than One Income\n## Line 4, Withholding a Designated Dollar Amount","[{\"question\":\"What is the purpose of the DE 4P form for California pension and annuity payments?\",\"answer\":\"The DE 4P allows payees to claim a separate number of California withholding allowances, elect not to withhold PIT, request withholding based on allowances or a designated dollar amount, and change or revoke a previously filed certificate.\"},{\"question\":\"When can a payer apply the DE 4P certificate, and how long does it remain effective?\",\"answer\":\"The certificate is usually effective 30 days after you file the form and stays in effect until you change or revoke it by filing another DE 4P.\"},{\"question\":\"What are the available methods for calculating California withholding under DE 4P?\",\"answer\":\"The payer may use: (1) the state wage withholding table using the amounts from lines 2 and 3, (2) a designated dollar amount from line 4, or (3) ten percent of the federal withholding computed under Internal Revenue Code Section 3405, using the amount from line 4.\"}]","DE 4P - Withholding Certificate for Pension or Annuity Payments - California | PDF",1789815587]