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The form covers personal information, filing status, regular withholding allowances, additional withholding amounts, and options to claim exemption. It explains how DE 4 coordinates with the federal W-4 starting January 1, 2020, includes guidance for verification and deadlines, describes member service civil relief exemption conditions, and outlines employer obligations and penalties for incorrect filings.","Employee’s Withholding Allowance Certificate  \nComplete this form so that your employer can withhold the correct California state income tax from your paycheck.  \n\n| Enter Personal Information |  |\n| --- | --- |\n| First, Middle, Last Name | Social Security Number |\n| Address\u003Cbr>City State ZIP Code | Filing Status\u003Cbr> Single or Married (with two or more incomes)\u003Cbr> Married (one income)\u003Cbr> Head of Household |\n\n1. Use Worksheet A for Regular Withholding allowances. Use other worksheets on the following pages as applicable.  \n1a. Number of Regular Withholding Allowances (Worksheet A)  \n1b. Number of allowances from the Estimated Deductions (Worksheet B, if applicable.)  \n1c. Total Number of Allowances you are claiming  \n2. Additional amount, if any, you want withheld each pay period (if employer agrees),(Worksheet C) OR  \nExemption from Withholding  \n3. I claim exemption from withholding for 2023, and I certify I meet both of the conditions for exemption. (Check box here)  OR  \n4. 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  \nand the Veterans Benefits and Transition Act of 2018. (Check box here)   \nUnder the penalties 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.  \nEmployee’s Signature   Date    \n\n| Employer’s Section: Employer’s Name and Address | California Employer Payroll Tax Account Number |\n| --- | --- |\n\nPurpose: 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.  \nBeginning 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 PIT withholding.  \nIf you do not provide your employer with a withholding certificate, the employer must use Single with Zero withholding allowance.  \nCheck 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.  \nExemption 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:  \n1. You did not owe any federal/state income tax last year, and  \n2. You do not expect to owe any federal/state income tax this year. The exemption is good for one year.  \nIf 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.  \nMember 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  \n(i) Your spouse is a member of the armed forces present in California in compliance with military orders;  \n(ii) You are present in California solely to be with your spouse;  \nand  \n(iii) You maintain your domicile in another state.  \nIf you claim exemption under this act, check the box on Line 4. You may be required to provide proof of exemption upon request.  \nDE 4 Rev. 52 (12-22) (INTERNET) Page 1 of 4 CU  \nThe California Emplo","cbCaiiCoKdgXMnrP","https://ap.wps.com/l/cbCaiiCoKdgXMnrP","pdf",124736,3,4,"English","en",105,"# Enter Personal Information\n## Allowances and Filing Status\n# Exemption From Withholding\n## Exemption Eligibility and Deadlines\n# Member Service Civil Relief Act Exemption\n## Military Spouses Residency Relief Act Conditions\n# Purpose and Filing Requirements\n## Federal W-4 vs. California DE 4\n# Employer’s Section and Penalties","[{\"question\":\"What is the purpose of the California DE 4 form?\",\"answer\":\"DE 4 is used to determine the amount of California personal income tax to be withheld from wages so the employer can accurately reflect the employee’s state withholding obligation.\"},{\"question\":\"How does DE 4 relate to the federal W-4 starting January 1, 2020?\",\"answer\":\"After January 1, 2020, the federal Form W-4 is used for federal income tax withholding only, while California requires filing DE 4 to determine California PIT withholding.\"},{\"question\":\"What conditions must be met to claim exemption from California withholding?\",\"answer\":\"To claim exempt, the employee must not have owed any federal/state income tax last year and must not expect to owe any federal/state income tax this year. The exemption is valid for one year and requires renewal by February 15 each year.\"}]","Employee’s Withholding Allowance Certificate (DE 4) - Instructions and Employer Section | PDF",1789811132,2,{"code":4,"msg":77,"data":78},"ok",{"site_id":70,"language":69,"slug":79,"title":59,"keywords":80,"description":60,"schema_data":81,"social_meta":134,"head_meta":136,"extra_data":138,"updated_unix":139},"employees-withholding-allowance-certificate-de-4-instructions-and-employer-section","",{"@graph":82,"@context":133},[83,96,116],{"@type":84,"itemListElement":85},"BreadcrumbList",[86,90,92,94],{"item":87,"name":88,"@type":89,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":91,"name":10,"@type":89,"position":75},"https://docshare.wps.com/template/",{"item":93,"name":36,"@type":89,"position":66},"https://docshare.wps.com/template/forms/",{"item":95,"name":59,"@type":89,"position":67},"https://docshare.wps.com/template/employees-withholding-allowance-certificate-de-4-instructions-and-employer-section/304211/",{"url":95,"name":59,"@type":97,"image":98,"author":103,"headline":59,"publisher":105,"fileFormat":108,"inLanguage":69,"description":60,"dateModified":109,"datePublished":110,"encodingFormat":108,"isAccessibleForFree":111,"interactionStatistic":112},"DigitalDocument",{"url":99,"@type":100,"width":101,"height":102},"https://docshare.wps.com/thumbnails/employees-withholding-allowance-certificate-de-4-instructions-and-employer-section/304211.png","ImageObject",442,249,{"name":57,"@type":104},"Person",{"url":87,"name":106,"@type":107},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":113,"interactionType":114,"userInteractionCount":66},"InteractionCounter",{"@type":115},"ViewAction",{"@type":117,"mainEntity":118},"FAQPage",[119,125,129],{"name":120,"@type":121,"acceptedAnswer":122},"What is the purpose of the California DE 4 form?","Question",{"text":123,"@type":124},"DE 4 is used to determine the amount of California personal income tax to be withheld from wages so the employer can accurately reflect the employee’s state withholding obligation.","Answer",{"name":126,"@type":121,"acceptedAnswer":127},"How does DE 4 relate to the federal W-4 starting January 1, 2020?",{"text":128,"@type":124},"After January 1, 2020, the federal Form W-4 is used for federal income tax withholding only, while California requires filing DE 4 to determine California PIT withholding.",{"name":130,"@type":121,"acceptedAnswer":131},"What conditions must be met to claim exemption from California withholding?",{"text":132,"@type":124},"To claim exempt, the employee must not have owed any federal/state income tax last year and must not expect to owe any federal/state income tax this year. The exemption is valid for one year and requires renewal by February 15 each year.","https://schema.org",{"og:url":95,"og:type":135,"og:title":59,"og:site_name":106,"og:description":60},"article",{"robots":137,"canonical":95},"index,follow",{"doc_id":55,"site_id":70},1790219726]