Form DE 4, Employee's Withholding Allowance Certificate Instructions
This form contains 47 fields organized into 10 sections. Below is a complete list of every field, its type, and what information is expected.
| Field Name | Type | Description |
|---|---|---|
| Employer Section | ||
| Employer Name and Address | Text |
Enter the full legal name and mailing address of the employer.
|
| CA Employer Payroll Tax Account Number | Text |
Enter the California Employer Payroll Tax Account Number.
|
| Estimated Deductions | ||
| Estimated Itemized Deductions | Number |
Please enter your estimated itemized deductions for California taxes for this tax year as listed in the schedules in the FTB Form 540. Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Applicable Standard Deduction | Number |
Please enter the standard deduction amount applicable to your filing status, either $9,074 or $4,537. Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Difference (Line 1 minus Line 2) | Number |
Please enter the result of subtracting the value from Line 2 from the value in Line 1. Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Estimated Adjustments to Income | Number |
Please enter an estimate of your adjustments to income, such as alimony payments or IRA deposits. Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Sum (Line 3 plus Line 4) | Number |
Please enter the sum of the values from Line 3 and Line 4. Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Estimated Nonwage Income | Number |
Please enter an estimate of your nonwage income, including dividends, interest income, and alimony receipts. Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Difference (Line 5 minus Line 6) | Number |
If the value in Line 5 is greater than the value in Line 6, please enter the result of subtracting Line 6 from Line 5. Fill only if 'Sum (Line 3 plus Line 4)', 'Estimated Nonwage Income' line 5 (11) is greater than line 6 (12).
Depends on:
Sum (Line 3 plus Line 4), Estimated Nonwage Income
|
| Additional Withholding Allowances | Number |
Please divide the amount in Line 7 by $1,000, and enter the result rounded to the nearest whole number. Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Nonwage Income (Conditional) | Number |
If the value in Line 6 is greater than the value in Line 5, please enter the amount from Line 6 (nonwage income). Fill only if 'Sum (Line 3 plus Line 4)', 'Estimated Nonwage Income' line 6 (12) is greater than line 5 (11).
Depends on:
Estimated Nonwage Income, Sum (Line 3 plus Line 4)
|
| Deductions (Conditional) | Number |
Please enter the amount from Line 5 (deductions). Fill only if 'Sum (Line 3 plus Line 4)', 'Estimated Nonwage Income' line 6 (12) is greater than line 5 (11).
Depends on:
Estimated Nonwage Income, Sum (Line 3 plus Line 4)
|
| Difference (Line 9 minus Line 10) | Number |
Please enter the result of subtracting the value from Line 10 from the value in Line 9. Fill only if 'Sum (Line 3 plus Line 4)', 'Estimated Nonwage Income' line 6 (12) is greater than line 5 (11).
Depends on:
Estimated Nonwage Income, Sum (Line 3 plus Line 4)
|
| Exemption Information | ||
| Withholding Exemption Claim | Text |
Indicate if you are claiming an exemption from withholding by writing 'Exempt' here.
|
| Service Member Withholding Exemption | Checkbox |
Check this box if 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.
|
| Filing Status | ||
| Single or Married (two or more incomes) | Checkbox |
Check this box if you are filing as single or married with two or more incomes.
|
| Married (one income) | Checkbox |
Check this box if you are filing as married with only one income.
|
| Head of Household | Checkbox |
Check this box if you qualify to file as Head of Household.
|
| General | ||
| Use button to clear all entries | Button | |
| Personal Information | ||
| Full Name | Text |
Enter your first name, middle name, and last name.
|
| Social Security Number | Text |
Enter your nine-digit Social Security Number.
|
| Street Address | Text |
Enter your street address, including apartment or unit number if applicable.
|
| City, State, and ZIP Code | Text |
Enter your city, state abbreviation, and five-digit ZIP code.
|
| Regular Withholding Allowances | ||
| Allowance for Yourself | Text |
Enter 1 if you are claiming an allowance for yourself. Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Allowance for Spouse | Text |
Enter 1 if you are claiming an allowance for your spouse and they are not claiming it separately. Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Allowance for Blindness (Self) | Text |
Enter 1 if you are claiming an allowance for your own blindness. Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Allowance for Blindness (Spouse) | Text |
Enter 1 if you are claiming an allowance for your spouse's blindness and they are not claiming it separately. Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Allowances for Dependents | Text |
Enter the number of allowances you are claiming for your dependents, not including yourself or your spouse. Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Total Regular Withholding Allowances | Text |
Enter the total sum of allowances from lines (A) through (E). Fill only if 'I claim exemption from withholding for 2020' is 'No'.
Depends on:
Withholding Exemption Claim
|
| Signature Date | ||
| Signature Date | Date |
Please provide the date when the employee signed the form.
|
| Withholding Allowances | ||
| Total Withholding Allowances | Text |
Enter the total number of withholding allowances you are claiming.
|
| Additional Withholding Amount | Number |
Enter any additional amount you want withheld from each pay period.
|
| Worksheet C - Additional Tax Withholding and Estimated Tax | ||
| Total Wages Estimate | Number |
Enter your estimated total wages for the tax year 2020. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Nonwage Income Estimate | Number |
Enter your estimated nonwage income as calculated on line 6 of Worksheet B. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Sum of Wages and Nonwage Income | Number |
Enter the sum of the amounts from line 1 and line 2. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Itemized or Standard Deduction | Number |
Enter your itemized deductions or standard deduction, whichever is larger, as determined from line 1 or 2 of Worksheet B. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Adjustments to Income | Number |
Enter any adjustments to income as calculated on line 4 of Worksheet B. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Sum of Deductions and Adjustments | Number |
Enter the sum of the amounts from line 4 and line 5. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Income After Deductions | Number |
Enter the result of subtracting the amount from line 6 from the amount on line 3. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Tax Liability | Number |
Enter your tax liability calculated for the amount on line 7 using the 2020 tax rate schedules. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Personal Exemptions | Number |
Enter the total amount for personal exemptions as calculated from line F of Worksheet A multiplied by $134.20. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Taxable Income After Exemptions | Number |
Enter the result of subtracting the amount from line 9 from the amount on line 8. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Total Tax Credits | Number |
Enter the total amount of any applicable tax credits as referenced in FTB Form 540. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Total Tax Liability After Credits | Number |
Enter the result of subtracting the amount from line 11 from the amount on line 10, which represents your total tax liability. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Total Tax Withheld and Estimated | Number |
Enter the total amount of tax withheld and estimated to be withheld during 2020, including amounts already withheld and future estimated withholdings. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Additional Tax Withholding Needed | Number |
Enter the result of subtracting the amount from line 13 from the amount on line 12. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|
| Per Pay Period Additional Withholding | Number |
Enter the result of dividing the amount from line 14 by the number of pay periods remaining in the year, which should then be entered on line 2 of the DE 4. Fill only if 'Will you itemize your deductions?' is 'Yes'.
Depends on:
Estimated Itemized Deductions
|