Form DE 4, Employee’s Withholding Allowance Certificate Instructions
This form contains 52 fields organized into 14 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Adjustments | ||
| Enter an estimate of your adjustments to income (alimony payments, IRA deposits) | Text |
Enter an estimate of your adjustments to income, such as alimony payments or IRA deposits.
|
| Add line 4 to line 3, enter sum | Text |
Add the amounts on lines 4 and 3 and enter the sum.
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| Allowances | ||
| Number of Regular Withholding Allowances (Worksheet A) | Text |
Enter the number of regular withholding allowances from Worksheet A.
|
| Number of allowances from the Estimated Deductions (Worksheet B, if applicable) | Text |
Enter the number of allowances from the Estimated Deductions (Worksheet B, if applicable).
|
| Total Number of Allowances you are claiming | Text |
Enter the total number of allowances you are claiming.
|
| Allowance for yourself - enter 1 | Text |
Enter '1' if you are claiming an allowance for yourself.
|
| Allowance for your spouse (if not separately claimed by your spouse) — enter 1 | Text |
Enter '1' if you are claiming an allowance for your spouse and it is not separately claimed by your spouse.
|
| Allowance for blindness — yourself — enter 1 | Text |
Enter '1' if you are claiming an allowance for blindness for yourself.
|
| Allowance for blindness — your spouse (if not separately claimed by your spouse) — enter 1 | Text |
Enter '1' if you are claiming an allowance for blindness for your spouse and it is not separately claimed by your spouse.
|
| Allowance(s) for dependent(s) — do not include yourself or your spouse | Text |
Enter the number of allowances you are claiming for dependents, excluding yourself and your spouse.
|
| Total — add lines (A) through (E) above and enter on line 1a of the DE 4 | Text |
Add the allowances from lines (A) through (E) and enter the total on line 1a of the DE 4 form.
|
| Calculations | ||
| If line 5 is greater than line 6 (if less, see below [go to line 9]);Subtract line 6 from line 5, enter difference | Text |
If the amount on line 5 is greater than the amount on line 6, subtract the amount on line 6 from the amount on line 5 and enter the difference.
|
| Divide the amount on line 7 by $1,000, round any fraction to the nearest whole number enter this number on line 1b of the DE 4. Complete Worksheet C, if needed, otherwise stop here | Text |
Divide the amount on line 7 by $1,000, round any fraction to the nearest whole number, and enter this number on line 1b of the DE 4 form. Complete Worksheet C if needed, otherwise stop here.
|
| Certification | ||
| Employee's signature here | Signature |
Sign here to certify the information provided.
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| Enter the date as a two-digit month / two-digit day / four-digit year | Text |
Enter the date you signed the form in the format MM/DD/YYYY.
|
| Deductions | ||
| Enter an estimate of your itemized deductions for California taxes for this tax year as listed in the schedules in the FTB Form 540 | Text |
Enter an estimate of your itemized deductions for California taxes for this tax year as listed in the schedules in the FTB Form 540.
|
| Enter $10,726 if married filing joint with two or more allowances, unmarried head of household, or qualifying widow(er) with dependent(s) or $5,363 if single or married filing separately, dual income married, or married with multiple employers | Text |
Enter $10,726 if married filing joint with two or more allowances, unmarried head of household, or qualifying widow(er) with dependent(s) or $5,363 if single or married filing separately, dual income married, or married with multiple employers.
|
| Subtract line 2 from line 1, enter difference | Text |
Subtract the amount on line 2 from the amount on line 1 and enter the difference.
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| Enter amount from line 5 (deductions) | Text |
Enter the amount from line 5 (deductions).
|
| Employer Information | ||
| Employer's Name and Address | Text |
Enter the employer's name and address.
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| California Employer Payroll Tax Account Number | Text |
Enter the California Employer Payroll Tax Account Number (up to 10 digits).
|
| Exemption | ||
| Exemption from Withholding: I claim exemption from withholding for 2024, and I certify I meet both of the conditions for exemption | CheckBox |
Select this checkbox if you claim exemption from withholding for 2024 and certify you meet both conditions for exemption.
|
| Exemption from Withholding: 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 and the Veterans Benefits and Transition Act of 2018 | CheckBox |
Select this checkbox if you certify under penalty of perjury that you are not subject to California withholding and meet the conditions set forth under the Service Member Civil Relief Act, as amended by the Military Spouses Residency Relief Act and the Veterans Benefits and Transition Act of 2018.
|
| Filing Status | ||
| Filing Status (Required): Single or Married (with two or more incomes) | CheckBox |
Select this checkbox if your filing status is Single or Married (with two or more incomes).
|
| Filing Status (Required): Married (one income) | CheckBox |
Select this checkbox if your filing status is Married (one income).
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| Filing Status (Required): Head of Household | CheckBox |
Select this checkbox if your filing status is Head of Household.
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| Form Controls | ||
| Use button to clear all entries | Button |
Button to clear all entries in the form.
|
| Income | ||
| Enter an estimate of your nonwage income (dividends, interest income, alimony receipts) | Text |
Enter an estimate of your nonwage income, such as dividends, interest income, or alimony receipts.
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| If line 6 is greater than line 5; Enter amount from line 6 (nonwage income) | Text |
If the amount on line 6 is greater than the amount on line 5, enter the amount from line 6 (nonwage income).
|
| Personal Information | ||
| First, Middle, Last Name | Text |
Enter your first, middle, and last name.
|
| Social Security Number | Text |
Enter your Social Security Number.
|
| Address | Text |
Enter your full address.
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| City | Text |
Enter the city of your residence.
|
| Enter State as a two-letter abbreviation | Text |
Enter the state of your residence as a two-letter abbreviation.
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| ZIP Code | Text |
Enter your ZIP Code (5 digits).
|
| Withholding | ||
| Additional amount, if any, you want withheld each pay period (if employer agrees), (Worksheet C) | Text |
Enter any additional amount you want withheld each pay period (if employer agrees), as calculated in Worksheet C.
|
| Worksheet B | ||
| 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.
|
| Worksheet C | ||
| Enter estimate of total wages for tax year 2024 | Text |
Enter your estimated total wages for the tax year 2024.
|
| Enter estimate of nonwage income (line 6 of Worksheet B) | Text |
Enter your estimated nonwage income, which corresponds to line 6 of Worksheet B.
|
| Add line 1 and line 2. Enter sum | Text |
Add the values on line 1 and line 2, then enter the sum.
|
| 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.
|
| 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.
|
| 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.
|
| 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.
|
| 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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