Fillable De4 Employee's Withholding Allowance Certificate (DE 4)

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De4 Employee's Withholding Allowance Certificate (DE 4)

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EMPLOYEE’S WITHHOLDING ALLOWANCE CERTIFICATE
1. Number of allowances for Regular Withholding Allowances, Worksheet A
Number of allowances from the Estimated Deductions, Worksheet B
Total Number of Allowances (A + B) when using the California
Withholding Schedules for 2017
OR
2. Additional amount of state income tax to be withheld each pay period (if employer agrees), Worksheet C
OR
3. 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. (Check box here)
Under 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.
Signature Date
Employer’s Name and Address California Employer Account Number
cut here
Give the top portion of this page to your employer and keep the remainder for your records.
YOUR CALIFORNIA PERSONAL INCOME TAX MAY BE UNDERWITHHELD IF YOU DO NOT FILE THIS DE 4 FORM.
IF YOU RELY ON THE FEDERAL FORM W-4 FOR YOUR CALIFORNIA WITHHOLDING ALLOWANCES, YOUR CALIFORNIA STATE
PERSONAL INCOME TAX MAY BE UNDERWITHHELD AND YOU MAY OWE MONEY AT THE END OF THE YEAR.
PURPOSE: 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.
You should complete this form if either:
(1) You claim a different marital status, number of regular allowances,
or different additional dollar amount to be withheld for California PIT
withholding than you claim for federal income tax withholding or,
(2) You claim additional allowances for estimated deductions.
THIS FORM WILL NOT CHANGE YOUR FEDERAL
WITHHOLDING ALLOWANCES.
The federal Form W-4 is applicable for California withholding
purposes if you wish to claim the same marital status, number
of regular allowances, and/or the same additional dollar amount
to be withheld for state and federal purposes. However, federal
tax brackets and withholding methods do not reflect state PIT
withholding tables. If you rely on the number of withholding
allowances you claim on your Form W-4 withholding allowance
DE 4 Rev. 45 (1-17) (INTERNET) Page 1 of 4 CU
City, State, and ZIP Code
Home Address (Number and Street or Rural Route)
Type or Print Your Full Name Your Social Security Number
Filing Status Withholding Allowances
SINGLE or MARRIED (with two or more incomes)
MARRIED (one income)
HEAD OF HOUSEHOLD
certificate for your state income tax withholding, you may
be significantly underwithheld. This is particularly true if your
household income is derived from more than one source.
CHECK YOUR WITHHOLDING: After your Form W-4
and/or 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. You may claim exempt
from withholding California income tax if you did not owe
any federal income tax last year and you do not expect to owe
any federal income tax this year. The exemption is good for
one year. If you continue to qualify for the exempt filing status,
a new Form W-4 designating EXEMPT must be submitted by
February 15 each year to continue your exemption. If you are not
having federal income tax withheld this year but expect to have
a tax liability next year, you are required to give your employer a
new Form W-4 by December 1.
This form can be used to manually compute your
withholding allowances, or you can electronically
compute them at www.taxes.ca.gov/de4.pdf.
EXEMPTION FROM WITHHOLDING (continued): Under the Service Member Civil Relief Act, as amended by the Military Spouses
Residency Relief Act, you may be exempt from California income tax 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 3. You may be required to provide
proof of exemption upon request.
IF YOU NEED MORE DETAILED INFORMATION, SEE THE INSTRUCTIONS THAT CAME WITH YOUR LAST CALIFORNIA
RESIDENT INCOME TAX RETURN OR CALL THE FRANCHISE TAX BOARD (FTB).
IF YOU ARE CALLING FROM WITHIN THE UNITED STATES 800-852-5711 (voice)
800-822-6268 (TTY)
IF YOU ARE CALLING FROM OUTSIDE THE UNITED STATES (Not Toll Free) 916-845-6500
The California Employer’s Guide, DE 44, provides the income tax withholding tables. This publication may be found on the
Employment Development Department (EDD) website at www.edd.ca.gov/Payroll_Taxes/Forms_and_Publications.htm. To assist
you in calculating your tax liability, please visit the FTB website at www.ftb.ca.gov/individuals/index.shtml.
NOTIFICATION: If the IRS instructs your employer
to withhold federal income tax based on a certain
withholding status, your employer is required to use
the same withholding status for state income tax
withholding.
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), the FTB or the EDD may,
by special direction in writing, 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. In addition, 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 and
Section 19176 of the California Revenue and Taxation
Code.
DE 4 Rev. 45 (1-17) (INTERNET) Page 2 of 4
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/MULTIPLE INCOMES: When earnings are derived
from more than one source, underwithholding 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 or Form W-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 tests:
(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% 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.
(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 ................................... (F)
INSTRUCTIONS — 2 — ADDITIONAL WITHHOLDING ALLOWANCES
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
WORKSHEET A REGULAR WITHHOLDING ALLOWANCES
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 $8,258 if married filing joint with two or more allowances, unmarried head of household, or
qualifying widow(er) with dependent(s) or $4,129 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);
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 1 of the DE 4. Complete Worksheet C, if needed.
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 ................................ 11. __________________________
Complete Worksheet C
*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, please call our Taxpayer Assistance Center at
888-745-3886.
DE 4 Rev. 45 (1-17) (INTERNET) Page 3 of 4
WORKSHEET C TAX WITHHOLDING AND ESTIMATED TAX
1. Enter estimate of total wages for tax year 2017 ................................. 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 2017 tax rate schedules below ......... 8.
9. Enter personal exemptions (line F of Worksheet A x $122.10) ......................... 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 2017. 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 2017. 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 2017 ....... 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 2017 ONLY
IF YOU NEED MORE DETAILED INFORMATION, SEE THE INSTRUCTIONS THAT
CAME WITH YOUR LAST CALIFORNIA RESIDENT INCOME TAX RETURN OR
CALL THE FTB:
IF YOU ARE CALLING FROM WITHIN THE UNITED STATES 800-852-5711 (voice)
800-822-6268 (TTY)
IF YOU ARE CALLING FROM OUTSIDE THE UNITED STATES
(Not Toll Free) 916-845-6500
*marginal tax
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. Further information is contained in the instructions that came with your last California resident
income tax return.
MARRIED FILING JOINT OR QUALIFYING WIDOW(ER) TAXPAYERS
IF THE TAXABLE INCOME IS COMPUTED TAX IS
OVER BUT NOT
OVER
OF AMOUNT PLUS*
OVER . . .
$0 $16,030 ...
$16,030 $38,002 ...
$38,002 $59,978 ...
$59,978 $83,258 ...
$83,258 $105,224 ...
$105,224 $537,500 ...
$537,500 $644,998 ...
$644,998 $1,000,000 ...
$1,000,000 $1,074,996 ...
$1,074,996 and over
1.100% $0 $0.00
2.200% $16,030 $176.33
4.400% $38,002 $659.71
6.600% $59,978 $1,626.65
8.800% $83,258 $3,163.13
10.230% $105,224 $5,096.14
11.330% $537,500 $49,317.97
12.430% $644,998 $61,497.49
13.530% $1,000,000 $105,624.24
14.630% $1,074,996 $115,771.20
SINGLE PERSONS, DUAL INCOME MARRIED WITH MULTIPLE EMPLOYERS
IF THE TAXABLE INCOME IS COMPUTED TAX IS
OVER BUT NOT
OVER
OF AMOUNT PLUS*
OVER . . .
$0 $8,015 ...
$8,015 $19,001 ...
$19,001 $29,989 ...
$29,989 $41,629 ...
$41,629 $52,612 ...
$52,612 $268,750 ...
$268,750 $322,499 ...
$322,499 $537,498 ...
$537,498 $1,000,000 ...
$1,000,000 and over...
1.100% $0 $0.00
2.200% $8,015 $88.17
4.400% $19,001 $329.86
6.600% $29,989 $813.33
8.800% $41,629 $1,581.57
10.230% $52,612 $2,548.07
11.330% $268,750 $24,658.99
12.430% $322,499 $30,748.75
13.530% $537,498 $57,473.13
14.630% $1,000,000 $120,049.65
UNMARRIED HEAD OF HOUSEHOLD
IF THE TAXABLE INCOME IS COMPUTED TAX IS
OVER BUT NOT
OVER
OF AMOUNT PLUS*
OVER . . .
$0 $16,040 ...
$16,040 $38,003 ...
$38,003 $48,990 ...
$48,990 $60,630 ...
$60,630 $71,615 ...
$71,615 $365,499 ...
$365,499 $438,599 ...
$438,599 $730,997 ...
$730,997 $1,000,000 ...
$1,000,000 and over
1.100% $0 $0.00
2.200% $16,040 $176.44
4.400% $38,003 $659.63
6.600% $48,990 $1,143.06
8.800% $60,630 $1,911.30
10.230% $71,615 $2,877.98
11.330% $365,499 $32,942.31
12.430% $438,599 $41,224.54
13.530% $730,997 $77,569.61
14.630% $1,000,000 $113,965.72
DE 4 Rev. 45 (1-17) (INTERNET) Page 4 of 4
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De4 Employee's Withholding Allowance Certificate (DE 4)

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