Form De 4 Rev 30 PDF Details

The DE 4 form, officially known as the Employee's Withholding Allowance Certificate, plays a critical role in determining the amount of taxes withheld from an employee's wages in California. This form allows employees to manually compute their withholding allowances or use an electronic method provided by the state. By accurately completing this form, employees ensure their employer can withhold the correct amount of state income tax from their paychecks. This precision is vital as it directly impacts one's yearly tax filings and potential tax liability or refund. The DE 4 form requires detailed information on the employee’s filing status, number of allowances for regular withholding as well as additional allowances one may claim for estimated deductions. It's important to note that this form does not affect federal withholding allowances, which are determined separately via the Federal Form W-4. However, relying solely on the Federal W-4 for state tax withholding could result in underwithholding for California taxes, especially if one’s household income comes from multiple sources. Thus, the DE 4 form provides an essential tool for employees to adjust their withholdings accurately to their financial situation, potentially avoiding underpayment penalties and ensuring they meet their state tax obligations correctly.

QuestionAnswer
Form NameForm De 4 Rev 30
Form Length4 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min
Other namescalifornia de4 worksheet b, de 4 form, de 4 worksheet a, how to fill out de4 worksheet b

Form Preview Example

 

 

 

 

 

 

This form can be used to manually

 

 

 

 

 

 

 

compute your withholding allowances, or

 

 

 

 

 

 

 

you can electronically compute them at

 

 

 

 

 

 

 

www.taxes.ca.gov/de4.xls (Microsoft

 

 

 

 

 

 

 

Excel required).

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

EMPLOYEE’S WITHHOLDING ALLOWANCE CERTIFICATE

 

 

 

 

 

 

 

 

 

Type or Print Your Full Name

 

 

Your Social Security Number

 

 

 

 

 

 

 

 

Home Address (Number and Street or Rural Route)

Filing Status Withholding Allowances

 

 

 

 

 

 

 

 

 

 

ο SINGLE or MARRIED (with two or more incomes)

 

 

 

 

 

 

 

 

 

City, State, and ZIP Code

 

 

ο MARRIED (one income)

 

 

 

 

 

ο HEAD OF HOUSEHOLD

 

 

 

 

 

 

 

 

1.Number of allowances for Regular Withholding Allowances, Worksheet A

Number of allowances from the Estimated Deductions, Worksheet B Total Number of Allowances (A + B) when using the California Withholding Schedules for 2005

OR

2. Additional amount of state income tax to be withheld each pay period (if employer agrees), Worksheet C

Under the penalties of perjury, I certify that the number of withholding allowances claimed on this certificate does not exceed the number to which I am entitled or, if claiming exemption from withholding, that I am entitled to claim the exempt status.

Signature

 

Date

Employer’s Name and Address

California Employer Account Number

cut here

Give the top portion of this page to your employer and keep the remainder for your records.

YOUR CALIFORNIA PERSONAL INCOME TAX MAY BE UNDERWITHHELD IF YOU DO NOT FILE THIS DE 4 FORM

IF YOU RELY ON THE FEDERAL W-4 FOR YOUR CALIFORNIA WITHHOLDING ALLOWANCES, YOUR CALIFORNIA STATE PERSONAL INCOME TAX MAY BE UNDERWITHHELD AND YOU MAY OWE MONEY AT THE END OF THE YEAR.

PURPOSE: This certificate, DE 4, is for California personal income tax withholding purposes only. The DE 4 is used to compute the amount of taxes to be withheld from your wages, by your employer, to accurately reflect your state tax-withholding obligation.

You should complete this form if either:

(1)You claim a different marital status, number of regular allowances, or different additional dollar amount to be withheld for California personal income tax withholding than you claim for federal income tax withholding or,

(2)You claim additional allowances for estimated deductions.

THIS FORM WILL NOT CHANGE YOUR FEDERAL WITH- HOLDING ALLOWANCES.

The Federal Form W-4 is applicable for California withholding purposes if you wish to claim the same marital status, number of regular allowances, and/or the same additional dollar amount to be withheld for state and federal purposes. However, federal tax brackets and withholding methods do not

reflect state personal income tax withholding tables. If you rely on the number of withholding allowances you claim on your Federal W-4 withholding allowance certificate for your state income tax withholding, you may be significantly underwithheld. This is particularly true if your household income is derived from more than one source.

CHECK YOUR WITHHOLDING: After your W-4 and/or DE 4 takes effect, compare the state income tax withheld with your estimated total annual tax. For state withholding, use the worksheets on this form and for federal withholding use the Internal Revenue Service (IRS) Publication 919 or federal withholding calculations.

EXEMPTION FROM WITHHOLDING: If you wish to claim exempt, complete the federal Form W-4. You may only claim exempt from withholding California income tax if you did not owe any federal income tax last year and you do not expect to owe any federal income tax this year. The exemption automatically expires on February 15 of the next year. If you continue to qualify for the exempt filing status, a new Form W- 4 designating EXEMPT must be submitted before February 15. If you are not having federal income tax withheld this year but expect to have a tax liability next year, the law requires you to give your employer a new Form W-4 by December 1.

DE 4 Rev. 30 (1-05) (INTERNET)

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CU

IF YOU NEED MORE DETAILED INFORMATION, SEE THE INSTRUCTIONS THAT CAME WITH YOUR LAST CALIFORNIA INCOME TAX RETURN OR CALL YOUR LOCAL FRANCHISE TAX BOARD OFFICE.

IF YOU ARE CALLING FROM WITHIN THE UNITED STATES

1-800-852-5711

IF YOU ARE CALLING FROM OUTSIDE THE UNITED STATES (Not Toll Free)

(916) 845-6500

FOR THE HEARING IMPAIRED

1-800-822-6268

The California Employer’s Guide (DE 44) provides the income tax withholding tables. This publication may be found on EDD’s Web site at www.edd.ca.gov/taxrep/taxform.htm. To assist you in calculating your tax liability, please visit the Franchise Tax Board’s Web site at: www.ftb.ca.gov/individuals/tax_table/index.asp.

NOTIFICATION: Your employer is required to send a copy of your DE 4 to the Employment Development Department (EDD) with the Quarterly Wage and Withholding Report (DE 6) if you claim more than 10 withholding allowances on the DE 4 and your Form W-4 is not reportable to the IRS.

IF THE IRS INSTRUCTS YOUR EMPLOYER TO WITHHOLD FEDERAL INCOME TAX BASED ON A CERTAIN WITHHOLDING STATUS, YOUR EMPLOYER IS REQUIRED TO USE THE SAME WITHHOLDING STATUS FOR STATE INCOME TAX WITHHOLDING IF YOUR WITHHOLDING ALLOWANCES FOR STATE PURPOSES MEET THE REQUIREMENTS LISTED UNDER “NOTIFICATION.” IF YOU FEEL THAT THE FEDERAL DETERMINATION IS NOT CORRECT FOR STATE WITHHOLDING PURPOSES, YOU MAY REQUEST A REVIEW.

To do so, write to:

Franchise Tax Board

Sacramento CA 95867

Your letter should contain the basis of your request for review. You will have the burden of showing the federal determination incorrect for state withholding purposes. The Franchise Tax Board (FTB) will limit its review to that issue. FTB will notify both you and your employer of its findings. Your employer is then required to withhold state income tax as instructed by FTB. In the event FTB or IRS finds there is no reasonable basis for the number of withholding exemptions that you claimed on your W-4/DE 4, you may be subject to a penalty.

PENALTY: You may be fined $500 if you file, with no reasonable basis, a DE 4 that results in less tax being withheld than is properly allowable. In addition, criminal penalties apply for willfully supplying false or fraudulent information or failing to supply information requiring an increase in withholding. This is provided for by

Section 19176 of the California Revenue and Taxation Code.

DE 4 Rev. 30 (1-05) (INTERNET)

Page 2 of 4

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INSTRUCTIONS — 1 — ALLOWANCES

When determining your withholding allowances, you must consider your personal situation:

—Do you claim allowances for dependents or blindness?

—Are you going to itemize your deductions?

—Do you have more than one income coming into the household?

TWO-EARNER/TWO-JOBS: When earnings are derived from more than one source, underwithholding may occur. If you have a work-ing spouse or more than one job, it is best to check the box “SINGLE or MARRIED (with two or more incomes).” Figure the total number of allowances you are entitled to claim on all jobs using only one DE 4 form. Claim allowances with one employer. Do not claim the same allowances with more than one employer. Your withholding will usually be most accurate when all allowances are claimed on the DE 4 or W-4 filed for the highest paying job and zero allowances are claimed for the others.

MARRIED BUT NOT LIVING WITH YOUR SPOUSE: You may check the “Head of Household” marital status box if you meet all of the following tests:

(1)Your spouse will not live with you at any time during the year;

(2)You will furnish over half of the cost of maintaining a home for the entire year for yourself and your child or stepchild who qualifies as your dependent; and

(3)You will file a separate return for the year.

HEAD OF HOUSEHOLD: To qualify, you must be unmarried or legally separated from your spouse and pay more than 50% of the costs of maintaining a home for the entire year for yourself and your dependent(s) or other qualifying individuals. Cost of maintaining the home includes such items as rent, property insurance, property taxes, mortgage interest, repairs, utilities, and cost of food. It does not include the individual’s personal expenses or any amount which represents value of services performed by a member of the household of the taxpayer.

WORKSHEET A

REGULAR WITHHOLDING ALLOWANCES

 

 

 

 

 

 

 

 

 

 

 

 

(A)

Allowance for yourself — enter 1 . . .

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . .

(A)

 

(B)

Allowance for your spouse (if not separately claimed by your spouse) — enter 1

(B)

 

(C) Allowance for blindness — yourself —

enter 1

(C)

 

(D) Allowance for blindness — your spouse (if not separately claimed by your spouse) — enter 1 . .

. . . .

(D)

 

(E)

Allowance(s) for dependent(s) — do not include yourself or your spouse

.x.3.=.

(E)

 

E-1. Please enter the number of dependents for which you are claiming

 

 

 

 

 

allowances:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E-2. Please multiply the number entered in E-1 by 3 and enter on line E*

 

 

 

(F)

Total — add lines (A) through (E) above

(F)

 

 

 

 

 

 

 

 

 

INSTRUCTIONS — 2 — ADDITIONAL WITHHOLDING ALLOWANCES

If you expect to itemize deductions on your California income tax return, you can claim additional withholding allowances. Use Worksheet B to determine whether your expected estimated deductions may entitle you to claim one or more additional withholding allowances. Use last year’s FTB 540 form as a model to calculate this year’s withholding amounts.

Do not include deferred compensation, qualified pension payments or flexible benefits, etc., that are deducted from your gross pay but are not taxed on this worksheet.

You may reduce the amount of tax withheld from your wages by claiming one additional withholding allowance for each $1,000, or fraction of $1,000, by which you expect your estimated deductions for the year to exceed your allowable standard deduction.

WORKSHEET B

ESTIMATED DEDUCTIONS

 

 

 

 

 

 

 

 

1.

Enter an estimate of your itemized deductions for California taxes for this tax year as listed in the

 

 

 

 

schedules in the FTB 540 form

. . . . . . . . . . . . . . . . . . . . . . . . . .

 

1.

_______________________

2.

Enter $6,330 if married filing joint, head of household, or qualifying widow(er) with dependent(s) or

 

 

 

 

$3,165 if single or married filing separately

. . . . . . . . . . . . . . . . . . . . . . . . . .

-

2.

_______________________

3.

Subtract line 2 from line 1, enter difference

. . . . . . . . . . . . . . . . . . . . . . . . . .

=

3.

_______________________

4.

Enter an estimate of your adjustments to income (alimony payments, IRA deposits)

+

4.

_______________________

5.

Add line 4 to line 3, enter sum

. . . . . . . . . . . . . . . . . . . . . . . . . .

=

5.

_______________________

6.

Enter an estimate of your nonwage income (dividends, interest income, alimony receipts)

-

6.

_______________________

7.

If line 5 is greater than line 6 (if less, see below);

 

 

 

 

 

Subtract line 6 from line 5, enter difference

. . . . . . . . . . . . . . . . . . . . . . . . . .

=

7.

_______________________

8.

Divide the amount on line 7 by $1,000, round any fraction to the nearest whole number

 

8.

_______________________

 

Enter this number on line 1 of the DE 4. Complete Worksheet C, if needed.

 

 

 

9.

If line 6 is greater than line 5;

 

 

 

 

 

Enter amount from line 6 (nonwage income)

. . . . . . . . . . . . . . . . . . . . . . . . . .

 

9.

_______________________

10.

Enter amount from line 5 (deductions)

. . . . . . . . . . . . . . . . . . . . . . . . . .

 

10. _______________________

11.

Subtract line 10 from line 9, enter difference

. . . . . . . . . . . . . . . . . . . . . . . . . .

 

11.

_______________________

 

Complete Worksheet C

 

 

 

 

*Recent legislation increased allowances for dependents but not other exemption allowances.

Dependent allowances are approximately equal to three allowances.

 

DE 4 Rev. 30 (1-05) (INTERNET)

Page 3 of 4

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WORKSHEET C

TAX WITHHOLDING AND ESTIMATED TAX

 

 

 

 

 

 

1.

Enter estimate of total wages for tax year 2005

1.

 

 

2.

Enter estimate of nonwage income (line 6 of Worksheet B)

2.

 

 

3.

Add line 1 and line 2. Enter sum

3.

 

 

4.

Enter itemized deductions or standard deduction (line 1 or 2 of Worksheet B, whichever is largest) . . . .

4.

 

 

5.

Enter adjustments to income (line 4 of Worksheet B)

5.

 

 

6.

Add line 4 and line 5. Enter sum

6.

 

 

7.

Subtract line 6 from line 3.

Enter difference

7.

 

 

8.

Figure your tax liability for the amount on line 7 by using the 2005 tax rate schedules

8.

 

 

9.

Enter personal exemptions (line F of Worksheet A x $85)

9.

 

 

10.

Subtract line 9 from line 8.

Enter difference

10.

 

 

11.

Enter any tax credits. (See FTB Form 540)

11.

 

 

12.

Subtract line 11 from line 10. Enter difference. This is your total tax liability

12.

 

 

13.

Calculate the tax withheld and estimated to be withheld during 2005. 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 2005. 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 2005

13.

 

 

 

14.

Subtract line 13 from line 12. Enter difference. If this is less than zero, you do not need to have additional

 

 

 

taxes withheld

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

14.

 

 

 

 

15.

Divide line 14 by the number of pay periods remaining in the year. Enter this figure on line 2 of the DE 4 . .

15.

 

 

NOTE: Your employer is not required to withhold the additional amount requested on line 2 of your DE 4. If your employer does not agree to withhold the additional amount, you may increase your withholdings as much as possible by using the “single” status with “zero” allowances. If the amount withheld still results in an underpayment of state income taxes, you may need to file quarterly estimates on Form 540-ES with the FTB to avoid a penalty.

THESE TABLES ARE FOR CALCULATING WORKSHEET C AND FOR 2005 ONLY

SINGLE OR MARRIED WITH DUAL EMPLOYERS

IF THE TAXABLE INCOME IS

 

 

COMPUTED TAX IS

 

 

 

 

 

 

OVER

 

BUT NOT

OF AMOUNT

 

PLUS

 

 

 

OVER

OVER…

 

 

 

 

$

0

$

6,147

1.0%

$

0

$

0.00

$

6,147

$

14,571

2.0%

$

6,147

$

61.47

$

14,571

$

22,997

4.0%

$

14,571

$

229.95

$

22,997

$

31,925

6.0%

$

22,997

$

566.99

$

31,925

$

40,346

8.0%

$

31,925

$

1,102.67

$

40,346

$

999,999

9.3%

$

40,346

$

1,776.35

$ 999,999

 

and over

10.3%

$

999,999

$91,024.08

 

 

 

 

 

 

 

 

HEAD OF HOUSEHOLD TAXPAYERS

 

IF THE TAXABLE INCOME IS

 

 

COMPUTED TAX IS

 

 

 

 

 

 

OVER

 

BUT NOT

OF AMOUNT

 

PLUS

 

 

 

OVER

OVER…

 

 

 

 

$

0

$

12,300

1.0%

$

0

$

0.00

$ 12,300

$

29,143

2.0%

$

12,300

$

123.00

$ 29,143

$

37,567

4.0%

$

29,143

$

459.86

$ 37,567

$

46,494

6.0%

$

37,567

$

796.82

$ 46,494

$

54,918

8.0%

$

46,494

$

1,332.44

$ 54,918

$

999,999

9.3%

$

54,918

$

2,006.36

$999,999

and over

10.3%

$

999,999

$

89,898.89

MARRIED FILING JOINT OR QUALIFYING WIDOW(ER) TAXPAYERS

IF THE TAXABLE INCOME IS

 

 

COMPUTED TAX IS

 

 

 

 

 

 

OVER

 

BUT NOT

OF AMOUNT

 

PLUS

 

 

 

OVER

OVER…

 

 

 

 

$

0

$

12,294

1.0%

$

0

$

0.00

$

12,294

$

29,142

2.0%

$

12,294

$

122.94

$

29,142

$

45,994

4.0%

$

29,142

$

459.90

$

45,994

$

63,850

6.0%

$

45,994

$

1,133.98

$

63,850

$

80,692

8.0%

$

63,850

$

2,205.34

$

80,692

$

999,999

9.3%

$

80,692

$

3,552.70

$

999,999

and over

10.3%

$

999,999

$89,048.25

IF YOU NEED MORE DETAILED INFORMATION, SEE THE INSTRUCTIONS THAT CAME WITH YOUR LAST CALIFORNIA INCOME TAX RETURN OR CALL FRANCHISE TAX BOARD:

IF YOU ARE CALLING FROM WITHIN THE UNITED STATES

1-800-852-5711

IF YOU ARE CALLING FROM OUTSIDE THE UNITED STATES

 

(Not Toll Free)

(916) 845-6500

FOR THE HEARING IMPAIRED

1-800-822-6268

DE 4 information is collected for purposes of administering the Personal Income Tax law and under the Authority of Title 22 of the California Code of Regulations and the Revenue and Taxation Code, including Section 18624. The Information Practices Act

of 1977 requires that individuals be notified of how information they provide may be used. Further information is contained in the instructions that came with your last California income tax return.

DE 4 Rev. 30 (1-05) (INTERNET)

Page 4 of 4

CU

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