Understanding the importance of compliance with payroll tax requirements is crucial for both employers and employees in California. The CA DE35 form plays a pivotal role in this process by establishing guidelines for when an employer must forward an Employee’s Withholding Allowance Certificate (either Form W-4 for federal or DE 4 for state taxes) to the Franchise Tax Board (FTB). This protocol is triggered under two specific conditions: if the employee claims more than 10 withholding allowances or asserts exemption from state or federal income tax withholding with weekly wages expected to exceed $200. The continuation of treating these forms as valid rests upon the employer until the FTB issues a written notification indicating the correct marital status and allowance number for California Personal Income Tax (PIT) withholding. Employees disputing the FTB's determination have the recourse to request a review, necessitating proof to support their claims. In instances where the FTB finds the claimed withholding allowances to be unreasonable, it may impose a $500 penalty as outlined in Section 13101 of the California Unemployment Insurance Code. This form not only outlines the procedural steps for contesting determinations but also underscores the potential consequences of non-compliance, making it a critical document for maintaining tax compliance within the state.
| Question | Answer |
|---|---|
| Form Name | Ca De35 Form |
| Form Length | 2 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 30 sec |
| Other names | de35 form ca, form de 35, ca de35, de35 |
NOTICE TO EMPLOYEES
Your employer must send a copy of your Employee’s Withholding Allowance Certificate
(Form
You claim more than 10 withholding allowances.
You claim to be exempt from state or federal income tax withholding and your employer expects your usual weekly wages to exceed $200.
Your employer will continue to treat the Form
If you disagree with the FTB determination, you may request a review of the determination by writing to:
Franchise Tax Board MS F180
P.O. Box 2952
Sacramento, CA
Fax:
You, as the employee, will have to provide proof that the FTB determination is incorrect for California PIT withholding purposes. Your employer must continue to withhold as instructed in the original determination until notified by the FTB, in writing, of any changes.
If the FTB finds that the number of withholding allowances you claimed is unreasonable, you may be subject to a $500 penalty as provided by Section 13101 of the California Unemployment Insurance Code.
- Versión en español en la página 2 -
DE 35 Rev. 14 |
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AVISO A EMPLEADOS
Su empleador debe de enviar una copia del certificado del empleado que autoriza la retención de impuestos conocido comúnmente en inglés como, Employee’s Withholding Allowance Certificate (Formularios
Usted reclama más de 10 exenciones de retención en los cuales se basa la retención de impuestos.
Usted sostiene estar exento de retención de impuestos federales y estatales y su empleador espera que usted gane su salario normal semanal de más de $200.
Su empleador continuará considerando el Formulario
Si usted no está de acuerdo con la determinación del Franchise Tax Board, usted puede pedir que se revise la determinación escribiendo al:
Franchise Tax Board MS F180
P.O. Box 2952
Sacramento, CA
Fax:
Usted, como empleado, tendrá que proporcionar las pruebas de que la determinación del Franchise Tax Board es incorrecta para el propósito de retención del Impuesto de Ingreso Personal en California. Su empleador continuará la retención como fue indicado en la determinación original hasta que sea notificado por el Franchise Tax Board, por escrito, de cualquier cambio.
Si el Franchise Tax Board decide que el número de exenciones que usted reclama es irrazonable, se le podrá imponer una multa de $500 conforme la Sección 13101 del Código del Seguro de Desempleo de California.
- English version on page 1 -
DE 35 Rev. 14 |
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