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The certificate covers personal information, filing status, regular allowances, estimated deduction allowances, and additional voluntary withholding. It also describes exemption from withholding for 2026 and the Service Member Civil Relief Act process, including timing requirements and proof expectations. Penalties are outlined for incorrect or fraudulent withholding claims, with references to related California tax resources.",{"@graph":63,"@context":119},[64,80,102],{"@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/employees-withholding-allowance-certificate-de-4-instructions-for-california-pit-withholding/303948/",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/employees-withholding-allowance-certificate-de-4-instructions-for-california-pit-withholding/303948.png","ImageObject",442,249,{"name":88,"@type":89},"Chumphorn","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-03","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",10,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What is the purpose of the Employee’s Withholding Allowance Certificate (DE 4)?","Question",{"text":109,"@type":110},"It is used for California Personal Income Tax (PIT) withholding purposes so the employer can withhold the correct state income tax from wages based on the employee’s situation and elections.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"How do you claim exemption from California withholding for 2026?",{"text":114,"@type":110},"You must meet both conditions: you owed no federal and state income tax last year and you do not expect to owe any federal and state income tax this year. You then check the exemption box on the form, and submit a new DE 4 by the required annual deadline to continue the exemption.",{"name":116,"@type":107,"acceptedAnswer":117},"What requirements apply for service member civil relief act exemption?",{"text":118,"@type":110},"If your spouse is an armed forces member present in California under military orders, you are present in California solely to be with your spouse, and you maintain a domicile in another state, you may be exempt from California withholding. You must check the box on Line 4 and may be asked to provide proof.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},303948,1790164903,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":79,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":73},2336475401981,"https://ap-avatar.wpscdn.com/avatar/22000c94efd8d5204d?x-image-process=image/resize,m_fixed,w_180,h_180&k=1786935347598174694","Employee’s Withholding Allowance Certificate  \nComplete this form so that your employer can withhold the correct California state income tax from your pay.  \n\n| 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) 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)    \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 2026, and I certify I meet both 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 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.  \nEmployee’s Signature   Date    \n\n| Employer’s Section: Employer’s Name and Address | California Employer Payroll Tax Account Number |\n| --- | --- |\n|  |  |\n|  |  |\n|  |  |\n\nThe Employee’s Withholding Allowance 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.  \nAs of January 1, 2020, the Employee’s Withholding Allowance Certificate (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.  \nIf you do not provide your employer a completed DE 4, your 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 and state income tax last year, and  \n2. You do not expect to owe any federal and state income tax this 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 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.  \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; and  \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. 56 (1-26) (INTERNET) Page 1 of 4 CU  \nThe California Employer’s Guide (DE 44) ([edd.ca.gov/pdf_pub_ctr/de44.pdf](edd.ca.gov/pdf_pub_ctr/de44.pd","cbCairw9YusDYf0e","https://ap.wps.com/l/cbCairw9YusDYf0e","pdf",495396,"English","# Employee’s Withholding Allowance Certificate (DE 4) - Completion Instructions\n## Withholding allowances (Worksheets A-C)\n## Exemption from withholding for 2026\n## Service Member Civil Relief Act exemption\n## Employer and employee responsibilities, penalties, and references\n## Worksheets","[{\"question\":\"What is the purpose of the Employee’s Withholding Allowance Certificate (DE 4)?\",\"answer\":\"It is used for California Personal Income Tax (PIT) withholding purposes so the employer can withhold the correct state income tax from wages based on the employee’s situation and elections.\"},{\"question\":\"How do you claim exemption from California withholding for 2026?\",\"answer\":\"You must meet both conditions: you owed no federal and state income tax last year and you do not expect to owe any federal and state income tax this year. You then check the exemption box on the form, and submit a new DE 4 by the required annual deadline to continue the exemption.\"},{\"question\":\"What requirements apply for service member civil relief act exemption?\",\"answer\":\"If your spouse is an armed forces member present in California under military orders, you are present in California solely to be with your spouse, and you maintain a domicile in another state, you may be exempt from California withholding. You must check the box on Line 4 and may be asked to provide proof.\"}]","Employee’s Withholding Allowance Certificate - DE 4 - Instructions for California PIT Withholding | PDF",1789808484]