Fill - Free fillable De42016 Employee's Withholding Allowance Certificate (DE 4) PDF form

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 2016

2. Additional amount of state income tax to be withheld each pay period (if employer agrees), Worksheet C

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

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.

WORKSHEET C TAX WITHHOLDING AND ESTIMATED TAX

1. Enter estimate of total wages for tax year 2016 ................................. 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 2016 tax rate schedules below ......... 8.

9. Enter personal exemptions (line F of Worksheet A x $119.90) ......................... 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 2016. 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 2016. 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 2016 ....... 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 2016 ONLY

IF YOU NEED MORE DETAILED INFORMATION, SEE THE INSTRUCTIONS THAT

CAME WITH YOUR LAST CALIFORNIA 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, California Code of

Regulations, and the 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 income tax return.

SINGLE OR MARRIED WITH DUAL EMPLOYERS

IF THE TAXABLE INCOME IS COMPUTED TAX IS

OVER BUT NOT

OVER

OF AMOUNT PLUS*

OVER . . .

$0 $7,850 ...

$7,850 $18,610 ...

$18,610 $29,372 ...

$29,372 $40,773 ...

$40,773 $51,530 ...

$51,530 $263,222 ...

$263,222 $315,866 ...

$315,866 $526,443 ...

$526,443 $1,000,000 ...

$1,000,000 and over

1.100% $0 $0.00

2.200% $7,850 $86.35

4.400% $18,610 $323.07

6.600% $29,372 $796.60

8.800% $40,773 $1,549.07

10.230% $51,530 $2,495.69

11.330% $263,222 $24,151.78

12.430% $315,866 $30,116.35

13.530% $526,443 $56,291.07

14.630% $1,000,000 $120,363.33

UNMARRIED HEAD OF HOUSEHOLD TAXPAYERS

IF THE TAXABLE INCOME IS COMPUTED TAX IS

OVER BUT NOT

OVER

OF AMOUNT PLUS*

OVER . . .

$0 $15,710 ...

$15,710 $37,221 ...

$37,221 $47,982 ...

$47,982 $59,383 ...

$59,383 $70,142 ...

$70,142 $357,981 ...

$357,981 $429,578 ...

$429,578 $715,962 ...

$715,962 $1,000,000 ...

$1,000,000 and over

1.100% $0 $0.00

2.200% $15,710 $172.81

4.400% $37,221 $646.05

6.600% $47,982 $1,119.53

8.800% $59,383 $1,872.00

10.230% $70,142 $2,818.79

11.330% $357,981 $32,264.72

12.430% $429,578 $40,376.66

13.530% $715,962 $75,974.19

14.630% $1,000,000 $114,404.53

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 $15,700 ...

$15,700 $37,220 ...

$37,220 $58,744 ...

$58,744 $81,546 ...

$81,546 $103,060 ...

$103,060 $526,444 ...

$526,444 $631,732 ...

$631,732 $1,000,000 ...

$1,000,000 $1,052,886 ...

$1,052,886 and over

1.100% $0 $0.00

2.200% $15,700 $172.70

4.400% $37,220 $646.14

6.600% $58,744 $1,593.20

8.800% $81,546 $3,098.13

10.230% $103,060 $4,991.36

11.330% $526,444 $48,303.54

12.430% $631,732 $60,232.67

13.530% $1,000,000 $106,008.38

14.630% $1,052,886 $113,163.86

DE 4 Rev. 44 (1-16) (INTERNET) Page 1 of 4 CU DE 4 Rev. 44 (1-16) (INTERNET) Page 4 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-EARNER/TWO-JOBS: 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)

(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 $8,088 if married ﬁling joint with two or more allowances, unmarried head of household, or

qualifying widow(er) with dependent(s) or $4,044 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 Personal

Income Tax (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.

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

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 the California Code

of Regulations, 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 Revenue and Taxation Code.

DE 4 Rev. 44 (1-16) (INTERNET) Page 3 of 4DE 4 Rev. 44 (1-16) (INTERNET) Page 2 of 4