California Form DE 4 — Employee’s Withholding Allowance Certificate

Get the blank Form DE 4 (PDF)  ·  Checked line by line against the official California form, last verified September 16, 2026  ·  How we verify

What is Form DE 4?

The DE 4 exists because California’s withholding allowances do not track the federal W-4’s. Before 2020 the same allowance count worked for both; a federal law change decoupled them, so the EDD built its own certificate to keep computing state withholding correctly. An employee normally completes a federal W-4 for the IRS and a DE 4 for California at the same time, and the two forms are filed and used independently by the employer.

Who Must File Form DE 4?

Every new California employee completes a DE 4 for their employer’s payroll records before the first paycheck. Existing employees file a new one whenever their allowances, filing status, or exemption situation changes — a marriage, a new dependent, or a household income change are common triggers.

Employees who owed no tax last year and expect none this year can claim full exemption on Line 3 instead of listing allowances. A servicemember’s spouse present in California solely because of military orders can claim exemption on Line 4 under the Military Spouses Residency Relief Act.

How to File Form DE 4

• Give it to your employer’s payroll or HR department — never mail it to the EDD or the Franchise Tax Board yourself.
• Use Worksheet A for a first pass at regular withholding allowances; add Worksheet B only if itemizing California deductions changes the number; use Worksheet C if multiple jobs or other income mean the main job’s withholding alone will not cover the tax owed.
• Do not claim the same allowances with more than one employer if you hold multiple jobs — split them, or under-withholding across all jobs combined is likely.

When Is Form DE 4 Due?

• New hires: before the first pay period, so payroll has it on file.
• Renewing an exemption: a new DE 4 claiming exemption under Line 3 must be filed by February 15 of each year to keep the exemption active.
• Losing exemption eligibility: if you claimed exempt but now expect to owe tax for the year, you must give your employer a new DE 4 by December 1.

Where to Send Form DE 4

Form DE 4 is handed directly to the employer, who keeps it in payroll records. It is never mailed to the EDD or the Franchise Tax Board by the employee.

How to Complete Form DE 4 Line by Line

Personal information. Name, address, city/state/ZIP, and Social Security number.

Filing status. Check one: Single or Married (with two or more incomes), Married (one income), or Head of Household.

Line 1 — Total allowances. 1a is the Worksheet A regular withholding allowance count. 1b is the Worksheet B estimated-deductions allowance count, for employees who plan to itemize on their California return instead of taking the standard deduction. 1c is the sum of 1a and 1b.

Line 2 — Additional withholding. An optional flat dollar amount withheld each pay period on top of the standard calculation, from Worksheet C — useful for multiple jobs, freelance income, or a dual-income household that pushes into a higher bracket. The employer must agree to withhold it.

Line 3 — Exemption from withholding. Check this box only if both are true: you owed no federal and state income tax last year, and you do not expect to owe any this year. This exemption must be renewed with a new DE 4 every year by February 15.

Line 4 — Military spouse exemption. Under the Military Spouses Residency Relief Act, check this box 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 maintain your domicile in another state.

Certification and signature. Signed under penalty of perjury that the allowances claimed do not exceed what you are entitled to.

Employer’s section. Employer’s name and address, and the California Employer Payroll Tax Account Number.

Common Mistakes to Avoid

• Assuming the federal W-4 covers California too. It has not since 2020 — a separate DE 4 is always required.
• Forgetting to renew Line 3 exemption by February 15. An unrenewed exemption lapses and full withholding resumes.
• Missing the December 1 deadline to switch off exempt status once a tax liability is expected again.
• Claiming the same allowances at two jobs, which under-withholds across both combined.
• Mailing the form to the EDD. It goes to the employer only.

Frequently Asked Questions

Do I send my DE 4 to the EDD or the Franchise Tax Board? No. Give it to your employer; it stays in payroll records.

Does my federal W-4 also set my California withholding? No, not since 2020. File a separate DE 4 for California.

What happens if I never file a DE 4? Your employer must withhold as Single with zero allowances — usually more than necessary.

How often do I need to refile an exemption claim? Every year, by February 15, using a new DE 4.

Can a military spouse be exempt from California withholding? Yes, on Line 4, if the spouse is in California solely due to the servicemember’s orders and keeps domicile elsewhere.

Final Review Before Filing

• Filing status matches your actual situation.
• Line 1 allowances come from Worksheet A (and Worksheet B, if itemizing).
• Line 2 additional withholding is filled in if multiple income sources require it.
• Line 3 or Line 4 exemption is checked only if you genuinely qualify.
• The certificate is signed and dated.
• The form is given to your employer, not mailed to the EDD.
• A reminder is set to renew a Line 3 exemption by February 15 next year.

General information from the official form and its instructions, not advice for your circumstances. See the full disclaimer.