Form DE 4, Employee’s Withholding Allowance Certificate – California

The Employee’s Withholding Allowance Certificate (DE 4) is the California Employment Development Department (EDD) form that employees complete so their employer can withhold the correct California state income tax from their pay.

The DE 4 is used for California Personal Income Tax (PIT) withholding only. Since January 1, 2020, the federal Form W-4 from the Internal Revenue Service (IRS) covers federal income tax withholding only, so you must file the state DE 4 to set the California withholding. If you do not give your employer a completed DE 4, the employer must withhold as Single with zero withholding allowances.

The form has these parts:

• Personal information and filing status: Single or Married (with two or more incomes), Married (one income), or Head of Household.
• Lines 1a to 1c, for regular allowances (Worksheet A), allowances from estimated deductions (Worksheet B) and the total.
• Line 2, an additional amount to withhold each pay period (Worksheet C).
• Lines 3 and 4, the exemption from withholding.
• The employee’s signature and date, and a section for the employer’s name, address and California Employer Payroll Tax Account Number.

Worksheets A, B and C and the 2026 tax rate schedules for Worksheet C are on pages 3 and 4. The employer’s withholding tables are in the California Employer’s Guide (DE 44).

Employees whose wages are subject to California PIT withholding complete a DE 4 for their employer. This applies even if you have already filed a federal Form W-4, because the W-4 is used for federal withholding only.

Specific situations the form addresses:

• Employees with a working spouse or more than one job: the form advises checking Single or Married (with two or more incomes) and claiming your total allowances on one DE 4 only, ideally with the highest-paying job and zero allowances on the others.
• Employees claiming exemption from withholding: you may claim exempt only if you did not owe federal and state income tax last year and do not expect to owe it this year. Complete both the federal Form W-4 and the state DE 4.
• Military spouses: you may be exempt from California withholding under the Service Member Civil Relief Act if your spouse is a member of the armed forces present in California under military orders, you are in California solely to be with your spouse, and you keep your domicile in another state. Check the box on line 4.
• Registered domestic partners: wages are treated like wages paid to spouses for California PIT withholding. Federal law is not affected.

The employee signs the form under penalty of perjury.

Give your employer a completed DE 4 when you start a job and whenever your withholding situation changes. If you do not provide one, your employer must use Single with zero withholding allowances.

Exemption from withholding has its own dates. If you continue to qualify for exempt status, you must submit a new DE 4 designating exempt by February 15 each year to keep the exemption. If you are not having federal and state income tax withheld this year but expect to have a tax liability next year, you must give your employer a new DE 4 by December 1.

The form also tells you to compare the state tax withheld with your estimated total annual tax after your DE 4 takes effect, using the worksheets, so you can adjust it if needed.

You give the completed DE 4 to your employer; the form is not mailed to the EDD with a return. The bottom of the form has an Employer’s Section for the employer’s name, address and California Employer Payroll Tax Account Number.

• To your employer: hand in or deliver the signed form through whatever method your employer accepts. Ask your employer about the method and about the effective date.
• Additional withholding (line 2): your employer is not required to withhold the additional amount you request. If the employer declines, the form says you may increase withholding as much as possible by using the “single” status with “zero” allowances, and you may need to file quarterly estimates on Form 540-ES with the Franchise Tax Board (FTB).
• Requests from the state: the FTB or the EDD may require an employer to submit a Form W-4 or DE 4 when needed to administer the withholding tax programs.

For questions, the form lists the EDD Taxpayer Assistance Center at 1-888-745-3886. FillingPDF lets you fill out and download the PDF; submission follows the channels above.