California Form De 4 – Fill Out and Use This PDF

California Form De 4 PDF Details

The California Form DE 4, officially the Employee's Withholding Allowance Certificate, is filed by employees to tell their employer how many withholding allowances to apply to their paycheck. The form is issued by the California Employment Development Department (EDD). It controls state payroll deductions, separate from the federal W-4 which governs federal deductions.

The DE 4 consists of a main section and four worksheets. Worksheet A calculates regular allowances for the employee, spouse, and dependents. Worksheet B records estimated deductions above the standard deduction. Worksheet C adjusts for other deductions, and Worksheet D applies when an employee has multiple jobs or significant non-wage earnings. Each allowance claimed reduces the state payroll deduction per pay period.

Filing status determines the standard deduction level on the certificate. Single filers, married filers, and heads of household each qualify for different allowances under California payroll rules. Employees with non-wage earnings can request extra dollars deducted from each paycheck to avoid owing a balance at the end of the year.

Employees must submit a new certificate within 10 days of any event that reduces the allowances they are entitled to claim. Common reasons to file new withholding forms include a change in marital status, the birth of a child, a new job, or a major change in deductions. If no certificate is on file, employers apply the single, zero-allowances rate. Keeping allowances current on this form helps employees avoid owing taxes at year end.

For related payroll forms and documents, visit our income withholding form page or browse our full collection of employment forms. If your employer issued an earnings withholding order, see the earnings withholding order (WG-001).