Form DE 4, Employee’s Withholding Allowance Certificate Instructions
This form contains 52 fields organized into 26 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Certification | ||
| Employee's signature here | Signature |
Sign here to certify the information provided.
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| Employee Signature and Date | ||
| Employee Signature Date | Date |
Enter the date the employee signed the form.
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| Employer Information (Name, Address, Payroll Tax Account Number) | ||
| Employer Name and Address | Text |
Enter the employer's full legal business name and mailing address, including street address, city, state, and ZIP code.
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| California Employer Payroll Tax Account Number | Text |
Enter the employer's California payroll tax account number as issued by the Employment Development Department (enter the account number exactly as shown).
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| Exemption from Withholding | ||
| Claim exemption from withholding for 2024 | Checkbox |
Check this box if you are claiming exemption from California withholding for 2024 and you certify that you meet both conditions required for exemption.
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| Certification: not subject to California withholding | Checkbox |
Check this box if you certify under penalty of perjury that you are not subject to California withholding under the Service Member Civil Relief Act (including Military Spouses Residency Relief) or the Veterans Benefits and Transition Act of 2018.
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| Filing Status | ||
| Single or Married (with two or more incomes) | Checkbox |
Check this box if you are single or married and there are two or more incomes in your household (i.e., both spouses earn income).
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| Married (one income) | Checkbox |
Check this box if you are married and only one spouse in the household has income.
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| Head of Household | Checkbox |
Check this box if you qualify as head of household for tax purposes (you pay more than half the household expenses and have a qualifying dependent).
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| Form Controls | ||
| Use button to clear all entries | Button |
Button to clear all entries in the form.
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| Personal Information | ||
| Full Name | Text |
Enter your full legal name including first, middle, and last name as you want it to appear on payroll and tax records.
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| Social Security Number | Text |
Enter the Social Security Number (SSN) you use for tax purposes.
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| Street Address | Text |
Enter your mailing or residential street address, including apartment or unit number if applicable.
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| City | Text |
Enter the city where you reside.
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| State | Text |
Enter the state of your residence (state name or standard postal abbreviation).
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| ZIP Code | Text |
Enter the postal ZIP code for your mailing or residential address.
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| Withholding Allowances and Additional Withholding | ||
| Regular Withholding Allowances (Worksheet A) | Text |
Enter the number of regular withholding allowances from Worksheet A that you are claiming.
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| Estimated Deductions Allowances (Worksheet B) | Text |
Enter the number of allowances from the Estimated Deductions (Worksheet B) you are claiming, if applicable.
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| Total Number of Allowances | Text |
Enter the total number of withholding allowances you are claiming (sum of regular allowances and any estimated deductions). Fill only if 'Regular Withholding Allowances (Worksheet A)', 'Estimated Deductions Allowances (Worksheet B)' Fill only if field 10 or field 11 is filled (any).
Depends on:
Regular Withholding Allowances (Worksheet A), Estimated Deductions Allowances (Worksheet B)
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| Additional Withholding per Pay Period (Worksheet C) | Number |
Enter any additional dollar amount you want withheld from each pay period, if any.
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| Worksheet A — (A) Allowance for yourself | ||
| Allowance for yourself (A) | Text |
Enter the number of withholding allowances you are claiming for yourself (typically enter 1 if you are claiming an allowance for yourself).
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| Worksheet A — (B) Allowance for your spouse (if not separately claimed by your spouse) | ||
| Allowance for your spouse | Text |
Enter the number of withholding allowances you are claiming on behalf of your spouse (if your spouse is not separately claiming allowances), typically '1' if eligible.
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| Worksheet A — (C) Allowance for blindness — yourself | ||
| Allowance for blindness — yourself (Worksheet A, line C) | Text |
Enter the number of withholding allowances you claim for blindness for yourself (typically enter '1' if you qualify for the blindness allowance, otherwise enter '0' or leave blank).
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| Worksheet A — (D) Allowance for blindness — your spouse (if not separately claimed by your spouse) | ||
| Allowance for blindness — spouse | Text |
Enter the number of withholding allowances (typically enter 1) for your spouse’s blindness if your spouse is not separately claiming this allowance.
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| Worksheet A — (E) Allowance(s) for dependent(s) — do not include yourself or your spouse | ||
| Allowances for dependent(s) (exclude yourself and spouse) | Text |
Enter the number of withholding allowances you are claiming for your dependent(s), not including yourself or your spouse; provide a whole number (for example 0, 1, 2).
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| Worksheet A — (F) Total — add lines (A) through (E) | ||
| Total withholding allowances (F) | Text |
Enter the total number of withholding allowances by adding lines (A) through (E) and record that sum here to transfer to line 1a of the DE 4.
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| Worksheet B — Line 1: Enter estimate of your itemized deductions | ||
| Estimated itemized deductions (Line 1) | Number |
Enter your estimate of total California itemized deductions for this tax year as reported on the schedules of FTB Form 540.
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| Worksheet B — Line 10: Enter amount from line 5 (deductions) | ||
| Line 10 — Amount from line 5 (Deductions) | Number |
Enter the dollar amount from line 5 (your total deductions) to be reported on line 10 of Worksheet B.
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| Worksheet B — Line 11: Subtract line 10 from line 9 (difference) | ||
| Subtract line 10 from line 9, enter difference. Then, complete Worksheet C | Text |
Subtract the value on line 10 from the value on line 9 and enter the difference. Then, complete Worksheet C.
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| Worksheet B — Line 2: Standard deduction amount entry | ||
| Worksheet B — Line 2: Standard deduction amount | Number |
Enter the standard deduction base amount for your filing status: $10,726 if married filing jointly with two or more allowances, unmarried head of household, or qualifying widow(er) with dependent(s); or $5,363 if single, married filing separately, dual-income married, or married with multiple employers.
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| Worksheet B — Line 3: Subtract line 2 from line 1 (difference) | ||
| Worksheet B — Line 3 (Difference) | Number |
Enter the result of subtracting line 2 from line 1 (the difference between your estimated itemized deductions and the threshold amount).
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| Worksheet B — Line 4: Enter estimate of adjustments to income | ||
| Estimated adjustments to income (Line 4) | Number |
Enter your estimated total adjustments to income for the tax year (for example, alimony paid, IRA contributions, etc.) as a numeric amount.
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| Worksheet B — Line 5: Add line 4 to line 3 (sum) | ||
| Line 5 — Sum of Line 3 and Line 4 | Number |
Enter the total amount that is the sum of line 3 and line 4.
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| Worksheet B — Line 6: Enter estimate of your nonwage income | ||
| Estimated nonwage income (Worksheet B, line 6) | Number |
Enter your estimate of total nonwage income for the year (for example dividends, interest, alimony receipts, etc.) to be used on Worksheet B line 6.
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| Worksheet B — Line 7: If line 5 > line 6, subtract line 6 from line 5 | ||
| Line 7 — Difference (Line 5 − Line 6) | Number |
Enter the dollar amount that is the difference when Line 5 is greater than Line 6 (subtract Line 6 from Line 5); if Line 5 is not greater than Line 6, leave blank or enter zero.
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| Worksheet B — Line 8: Divide amount on line 7 by $1,000 and round to nearest whole number | ||
| Line 8 — Thousands (rounded) | Number |
Enter the result of dividing the amount on line 7 by 1,000 and rounding any fraction to the nearest whole number.
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| Worksheet B — Line 9: If line 6 > line 5, enter amount from line 6 (nonwage income) | ||
| Line 9 — Nonwage income (from line 6) | Number |
Enter the dollar amount from line 6 (nonwage income) if line 6 is greater than line 5; otherwise leave blank.
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| Worksheet C | ||
| Enter estimate of total wages for tax year 2024 | Text |
Enter your estimated total wages for the tax year 2024.
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| Enter estimate of nonwage income (line 6 of Worksheet B) | Text |
Enter your estimated nonwage income, which corresponds to line 6 of Worksheet B.
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| Add line 1 and line 2. Enter sum | Text |
Add the values on line 1 and line 2, then enter the sum.
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| Enter itemized deductions or standard deduction (line 1 or 2 of Worksheet B, whichever is largest) | Text |
Enter your itemized deductions or standard deduction, whichever is larger, as indicated on line 1 or 2 of Worksheet B.
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| Enter adjustments to income in this field (line 4 of Worksheet B) | Text |
Enter any adjustments to your income, which corresponds to line 4 of Worksheet B.
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| Add line 4 and line 5. Enter sum | Text |
Add the values on line 4 and line 5, then enter the sum.
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| Subtract line 6 from line 3. Enter difference | Text |
Subtract the value on line 6 from the value on line 3 and enter the difference.
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| Figure your tax liability for the amount on line 7 by using the 2024 tax rate schedules below | Text |
Calculate your tax liability for the amount on line 7 using the 2024 tax rate schedules provided below.
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| Enter personal exemptions (line F of Worksheet A x $158.40) | Text |
Enter your personal exemptions, which is the value on line F of Worksheet A multiplied by $158.40.
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| Subtract line 9 from line 8. Enter difference | Text |
Subtract the value on line 9 from the value on line 8 and enter the difference.
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| Enter any tax credits. (See FTB Form 540) | Text |
Enter any tax credits you are eligible for. Refer to FTB Form 540 for more details.
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| Subtract line 11 from line 10. Enter difference. This is your total tax liability | Text |
Subtract the value on line 11 from the value on line 10 and enter the difference. This is your total tax liability.
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| Calculate the tax withheld and estimated to be withheld during 2024. 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 2024. 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 2024 | Text |
Calculate the tax withheld and estimated to be withheld during 2024. Contact your employer to request the amount that will be withheld on your wages based on your marital status and number of withholding allowances you will claim for 2024. Multiply the estimated amount to be withheld by the number of pay periods left in the year. Add this total to the amount already withheld for 2024.
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| Subtract line 13 from line 12. Enter difference. If this is less than zero, you do not need to have additional taxes withheld | Text |
Subtract the value on line 13 from the value on line 12 and enter the difference. If this value is less than zero, you do not need to have additional taxes withheld.
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| Divide line 14 by the number of pay periods remaining in the year. Enter this figure on line 2 of the DE 4 | Text |
Divide the value on line 14 by the number of pay periods remaining in the year. Enter this figure on line 2 of the DE 4 form.
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