California DE-4 must be completed for new employees and others - Spidell

California DE-4 must be completed for new employees and others


According to the EDD, because the new IRS Form W-4, Employee’s Withholding Certificate, does not allow employees to designate their withholding allowances, it can no longer be used for California personal income tax (PIT) withholding purposes.

Consequently, new California employees first paid after 2019, or employees who wish to adjust their California PIT withholding, must use the EDD’s Form DE-4, Employee’s Withholding Allowance Certificate and not the W-4. Employers unable to determine an employee’s withholding allowances for California PIT must use “Single” for marital status and “Zero” (S-0) for California PIT withholding purposes.

Therefore, new employees and employees who wish to adjust their withholding will fill out a W-4 for federal purposes and a DE-4 for California purposes.