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  • Employees Withholding Allowance Certificate (DE 4) Rev. 56 (1-26)
    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 As of January 1, 2020, the Employee’s Withholding Allowance Certificate (Form W-4) from the Internal Revenue Service (IRS) is used for federal income tax withholding only
  • Payroll Taxes – Forms and Publications
    Download the payroll tax form you need
  • Certificado de Retenciones del Empleado DE 4 S Rev. 56 (1-26) (Spanish)
    El Certificado de Retenciones del Empleado (DE 4), es únicamente para propósitos de retener el Impuesto sobre el Ingreso Personal de California (PIT) El DE 4 se usa para calcular la cantidad de impuestos que su empleador retendrá de sus salarios, para reflejar con exactitud su obligación de retener sus impuestos estatales
  • EMPLOYER’S OBLIGATIONS FOR THE EMPLOYEE’S WITHHOLDING ALLOWANCE . . .
    The Franchise Tax Board or the Employment Development Department (EDD) may, by special direction in writing, require an employer to submit a DE 4 when such forms are necessary for the administration of the withholding tax programs For further assistance, please contact the EDD Taxpayer Assistance Center at 1-888-745-3886
  • 2026 Withholding Schedules - Method B
    Method A - Wage Bracket Table Method Method B - Exact Calculation Method If the DE 4 is used for California withholding purposes, compute the tax to be deducted and withheld based on the total number of regular withholding allowances claimed on line 1 of DE 4
  • Contribution Rates, Withholding Schedules, and Meals and Lodging Values
    State DE 4 (used for California Personal Income Tax) Since 2020, allowances are no longer included on the redesigned Form W-4 for Personal Income Tax (PIT) withholdings New hires and existing employees making changes to their withholdings must submit both the Form W-4 and the Employee’s Withholding Allowance Certificate (DE 4) (PDF)
  • Military Spouses Residency Relief Act
    Explore EDD’s guidance on the Military Spouses Residency Relief Act — including requirements, DE 4 withholding certificate, and payroll tax reporting for UI and SDI in California
  • 2025 California Withholding Schedules - Method A
    If the DE 4 is used for California withholding purposes, compute the tax to be deducted and withheld based on the total number of regular withholding allowances claimed on line 1 of DE 4
  • Withholding Certificate for Pension or Annuity Payments
    Revoking the Exemption from Withholding: If you want to revoke your previously filed exemption from withholding for periodic and nonperiodic payments, file another DE 4P completing lines 2, 3, or 4
  • Online Forms and Publications - California
    Easily access California's online forms and publications for unemployment, disability, paid family leave, and payroll tax services





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