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 2019
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 Payroll Tax 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.
DE 4 Rev. 47 (12-18) (INTERNET) CU
Full DE-4 form with instructions and worksheet:
https://foothill.edu/financialaid/programs/pdf/de4-12-18.pdf